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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


                                    FORM 8-K


                                 CURRENT REPORT


                       PURSUANT TO SECTION 13 OR 15(d) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

                         DATE OF REPORT December 6, 2005
                        (Date of Earliest Event Reported)


                               VERINT SYSTEMS INC.
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             (Exact name of registrant as specified in its charter)

                Commission File No. 0-15502

              Delaware                                           11-3200514
      --------------------------                            --------------------
       (State of Incorporation)                               (I.R.S. Employer
                                                             Identification No.)


330 South Service Road, Melville, New York                          11747
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 (Address of principal executive offices)                          Zip Code


       Registrant's telephone number, including area code: (631) 962-9600


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):
 
|_|  Written communications pursuant to Rule 425 under the Securities Act (17
     CFR 230.425)

|_|  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

|_|  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

|_|  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))

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Item 2.02 Results of Operations and Financial Condition

     On December 6, 2005, Verint Systems Inc. issued an earnings release
announcing its financial results for the quarter ended October 31, 2005. A copy
of the earnings release is attached hereto as Exhibit 99.1 and is incorporated
by reference herein.

     The information in this Current Report on Form 8-K, including the exhibits
attached hereto, is furnished pursuant to Item 2.02 and shall not be deemed to
be "filed" for the purposes of Section 18 of the Securities Exchange Act of
1934, or otherwise subject to the liabilities of that section.


Item 9.01 Financial Statements and Exhibits.

(c) Exhibits.

Exhibit No.   Description
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99.1          Press Release of Verint Systems Inc., dated December 6, 2005.




                                   SIGNATURES
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Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                              VERINT SYSTEMS INC.


                                              By: /s/ Igal Nissim
                                                  ------------------------------
                                                  Name:  Igal Nissim
                                                  Title: Chief Financial Officer


Dated: December 6, 2005




                                  EXHIBIT INDEX


Exhibit No.                Description                        
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99.1          Press Release dated December 6, 2005