Explanatory Note

This Current Report on Form 8-K/A is filed solely to (1) change the item number under which a previously-filed Form 8-K was filed, (2) provide the limited additional information required by that item (which information is set forth in the second paragraph under Item 2.01 below) and (3) attach an agreement as an exhibit to this filing. On February 2, 2006, 3Com Corporation (“3Com”) filed a Current Report on Form 8-K under Item 8.01 disclosing the completion of its purchase of additional equity securities of Huawei-3Com Co., Ltd. This Form 8-K/A amends the original filing.

On January 27, 2006, 3Com Corporation (“3Com”) completed its purchase of 194,100 equity securities of Huawei-3Com Co., Ltd (“H-3C”) from an affiliate of Huawei Technologies Co., Ltd. (“Huawei”) for an aggregate purchase price of $28.0 million (the “2% Acquisition”). The purchase of such shares was subject to and received regulatory approval by the Chinese government. 3Com now owns a 51% interest in H-3C, an increase of two percentage points from its previous holding of 49%.

The 2% Acquisition was consummated pursuant to the terms of a Securities Purchase Agreement by and among 3Com, 3Com Technologies, Huawei and Shenzen Huawei Investment & Holding Co., Ltd., dated as of October 28, 2005 (the “Securities Purchase Agreement”). The Securities Purchase Agreement is attached as Exhibit 2.1 to this Form 8-K/A. Huawei and 3Com have been, and continue to be, the sole owners of the H-3C joint venture. The purchase price for the 2% Acquisition was determined pursuant to the terms of an existing agreement between the parties that provided that the purchase price would be subject to negotiation between the parties but would not exceed $28.0 million.