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<center><b>SECURITIES AND EXCHANGE COMMISSION</b>
<br><b>Washington, D.C. 20549</b></center>
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<p><b><font face="CG Times,Times New Roman"><font size=+1>FORM 8-K</font></font></b>
<p><b><font face="CG Times,Times New Roman">CURRENT REPORT</font></b>
<br><b><font face="CG Times,Times New Roman">Pursuant to Section 13 or
15(d) of the</font></b>
<br><b><font face="CG Times,Times New Roman">Securities Exchange Act of
1934</font></b></center>
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<td VALIGN=TOP WIDTH="65%"><font face="Arial"><font size=+0>Date of report
(Date of earliest event reported):</font></font></td>
<td VALIGN=TOP WIDTH="6%"> </td>
<td VALIGN=TOP WIDTH="25%"><u><font face="Arial"><font size=+0>April 27,
2000</font></font></u></td>
<td VALIGN=TOP WIDTH="12%"> </td>
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<p><b><u><font face="CG Times,Times New Roman"><font size=+1>CABLETRON
SYSTEMS, INC.</font></font></u></b>
<br><font face="Arial,Helvetica"><font size=+0>(Exact name of registrant
as specified in its charter)</font></font></center>
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<center><font face="CG Times,Times New Roman"><u>Delaware<br>
</u>(State or other jurisdiction of<br>
incorporation)</font></center>
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<center><font face="CG Times,Times New Roman"><u>001-10228<br>
</u>(Commission<br>
file number)</font></center>
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<td VALIGN=TOP WIDTH="33%" HEIGHT="21">
<center><font face="CG Times,Times New Roman"><u>04-2797263<br>
</u>(IRS Employer<br>
identification no.)</font></center>
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<td VALIGN=TOP WIDTH="18%"> </td>
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<center><font face="CG Times,Times New Roman"><u>35 Industrial Way, Rochester,
NH 03867<br>
</u>(Address of principal executive offices and Zip Code)</font></center>
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<p><font face="CG Times,Times New Roman">Registrant's telephone number,
including area code<b> </b><u>(603) 352-9400</u></font>
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<p><u><font face="CG Times,Times New Roman">N/A</font></u>
<br><font face="CG Times,Times New Roman">(Former Name or Former Address,
if Changed Since Last Report)</font></center>
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<p><b><font face="CG Times,Times New Roman">Item 8. Change in Fiscal Year.</font></b>
<p><font face="CG Times,Times New Roman">At a meeting held on April 27,
2000, the Board of Directors of Cabletron Systems, Inc., (the "<u>Company</u>")
unanimously voted to amend the Company's By-laws to change the Company's
fiscal year end from the last day in February to the Saturday closest to
the last day in February. The change will become effective with the fiscal
year ended March 3, 2001. The transition period will be covered by the
Company's 10-K for the fiscal year ended March 3, 2001.</font>
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<p><b><font face="CG Times,Times New Roman">SIGNATURES</font></b></center>
<p><font face="CG Times,Times New Roman">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.</font>
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<td VALIGN=TOP WIDTH="41%"> </td>
<td VALIGN=TOP COLSPAN="2" WIDTH="59%"><font face="CG Times,Times New Roman">CABLETRON
SYSTEMS, INC.</font></td>
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<td VALIGN=TOP WIDTH="41%"><font face="Arial"><font size=-1>
</font></font><u><font face="CG Times,Times New Roman">May 5, 2000</font></u>
<br> <font face="CG Times,Times New Roman">Date</font></td>
<td VALIGN=TOP WIDTH="5%"><font face="CG Times,Times New Roman">/s/</font></td>
<td VALIGN=TOP WIDTH="53%"><u><font face="CG Times,Times New Roman">David
J. Kirkpatrick</font></u>
<br>David J. Kirkpatrick
<br>Corporate Executive Vice President of
<br>Finance and Chief Financial Officer</td>
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