UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549


                                    FORM 8-K


                             CURRENT REPORT PURSUANT
                          TO SECTION 13 OR 15(D) OF THE
                         SECURITIES EXCHANGE ACT OF 1934


        Date of report (Date of earliest event reported) March 29, 2007
                                                        ------------------------

                               Semtech Corporation
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             (Exact Name of Registrant as Specified in Its Charter)

                                    Delaware
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                 (State or Other Jurisdiction of Incorporation)

             1-6395                                   95-2119684
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    (Commission File Number)               (IRS Employer Identification No.)

               200 Flynn Road
           Camarillo, California                               93012-8790
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  (Address of Principal Executive Offices)                     (Zip Code)

                                  805-498-2111
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              (Registrant's Telephone Number, Including Area Code)


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          (Former Name or Former Address, if Changed Since Last Report)

     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:

     |_| 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))





Item 2.02.  Results of Operations and Financial Condition

            On March 29, 2007, the Company issued a press release regarding
restated financial results for fiscal years 1996 through 2006. A copy of the
press release is attached hereto as Exhibit 99.1.

            The information contained in this Item 2.02 (including the exhibit
hereto) is being furnished and shall not be deemed "filed" for the purposes of
Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise
subject to the liabilities of that section. The information in this Item 2.02
(including the exhibit hereto) shall not be incorporated by reference into any
registration statement or other document pursuant to the Securities Act of 1933,
as amended, except as shall be expressly set forth by specific reference to this
Item 2.02 in such filing.

Item 7.01.  Regulation FD Disclosure

            On March 29, 2007, the Company issued a press release containing
forward looking statements. A copy of the press release is attached hereto as
Exhibit 99.1.

            The information contained in this Item 7.01 (including the exhibit
hereto) is being furnished and shall not be deemed "filed" for the purposes of
Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise
subject to the liabilities of that section. The information in this Item 7.01
(including the exhibit hereto) shall not be incorporated by reference into any
registration statement or other document pursuant to the Securities Act of 1933,
as amended, except as shall be expressly set forth by specific reference to this
Item 7.01 in such filing.

Item 9.01. Financial Statements and Exhibits.

(c) Exhibits

      Exhibit 99.1     Press Release of the Company dated March 29, 2007

Forward-Looking and Cautionary Statements

            This report contains "forward-looking statements" within the meaning
of Section 27A of the Securities Act of 1933, as amended (the "Securities Act"),
and Section 21E of the Securities Exchange Act of 1934, as amended.
Forward-looking statements are statements other than historical information or
statements of current condition and relate to matters such as future financial
performance, future operational performance, the anticipated impact of specific
items on future earnings, and our plans, objectives and expectations.
Forward-looking statements involve known and unknown risks and uncertainties
that could cause actual results and events to differ materially from those
projected. Forward-looking statements should be considered in conjunction with
the cautionary statements contained in the "Risk Factors" section and elsewhere
in the Company's Annual Report on Form 10-K/A for the fiscal year ended January
29, 2006, in the Company's other filings with the SEC, and in material
incorporated therein by reference.




Forward-looking statements should not be regarded as representations by the
Company that its objectives or plans will be achieved or that any of its
operating expectations or financial forecasts will be realized. The Company
assumes no obligation to update or revise any forward-looking statements,
whether as a result of new information, future events or otherwise.

                                    SIGNATURE
                                    ---------

            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.

Date: March 29, 2007                         SEMTECH CORPORATION


                                             By:      /s/ Emeka Chukwu
                                                --------------------------------
                                                      Emeka Chukwu
                                                      Chief Financial Officer









                                INDEX TO EXHIBITS


Exhibit Number             Description of Document
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   99.1                    Press Release of the Company dated March 29, 2007