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  <TITLE>Prepared by R.R. Donnelley Financial -- Form 8-K</TITLE>
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   <HR SIZE="4" NOSHADE COLOR="#000000" ALIGN="left"><DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5" COLOR="#000000"><B>SECURITIES AND EXCHANGE COMMISSION
  </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Washington, D.C. 20549 </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5"
  COLOR="#000000"><B>FORM 8-K </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"><B>CURRENT REPORT </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
  SIZE="3" COLOR="#000000"><B>Pursuant to Section 13 or 15(d) of </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"><B>the Securities Exchange Act of 1934 </B></FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>August 23, 2002 </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Date of Report (Date of earliest
  event reported) </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5" COLOR="#000000"><B>Business Objects S.A. </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"
  COLOR="#000000"><B>(Exact name of Registrant as specified in its charter) </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
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  <TD VALIGN="top" ALIGN="center" WIDTH="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Republic of France</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>0-24720</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>None</B></FONT></DIV> </TD> </TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(State or other jurisdiction of</B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"
  COLOR="#000000"><B>incorporation)</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(Commission File Number)</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(I.R.S. Employer</B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Identification
  Number)</B></FONT></DIV> </TD> </TR>
   </TABLE> </DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>157-159 Rue Anatole France, 92300 Levallois-Perret, France
  </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(Address of principal executive offices) </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
  SIZE="2" COLOR="#000000"><B>(408) 953-6000 </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(Registrant&#146;s telephone number, including area code) </B></FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>N/A </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(Former name or former address, if changed
  since last report) </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <HR SIZE="4" NOSHADE COLOR="#000000" ALIGN="left">
  
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  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
  
   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Item 2.&nbsp;&nbsp;&nbsp;&nbsp;Acquisition or Disposition of Assets. </B></FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">On July 9, 2002, the board of directors of Business Objects S.A., a corporation (<I>soci</I><I>&eacute;t&eacute; anonyme</I>) under the
  laws of the Republic of France (&#147;Business Objects&#148;) approved the acquisition by way of merger of a leading data integration vendor, Acta Technology, Inc. (&#147;Acta&#148;), a Delaware corporation. The merger closed on August 23, 2002.
  </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Pursuant to the terms of the Agreement and Plan of Merger dated as of July 9, 2002, by and among, Acta, Business
  Objects, Business Objects Americas, a Delaware corporation and a wholly owned subsidiary of Business Objects (&#147;BOA&#148;), Opera Acquisition Corp., a Delaware corporation and wholly owned subsidiary of BOA (&#147;Merger Sub&#148;), U.S. Bank,
  N.A. as escrow agent, and David Strohm as stockholder agent (the &#147;Merger Agreement&#148;), Merger Sub was merged with and into Acta with Acta continuing as the surviving corporation and an indirect, wholly owned subsidiary of Business Objects
  operating under the new name Business Objects Data Integration, Inc. The aggregate merger consideration was $64,765,000 excluding transaction costs. Business Objects funded the acquisition using cash on hand. </FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The summary of the transaction described above is qualified by reference to the Merger Agreement, the press release dated July&nbsp;9,
  2002, regarding the signing of the Merger Agreement and the press release dated August 26, 2002 regarding the closing of the merger all of which are attached as exhibits hereto and incorporated by reference herein. </FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Item 7.&nbsp;&nbsp;&nbsp;&nbsp;Financial Statements and Exhibits </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT
  FACE="Times New Roman" SIZE="2" COLOR="#000000">(a)&nbsp;&nbsp;Financial Statements of Business Acquired. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The
  financial information required by this Item 7(a) has not been included with this filing and will be filed by amendment to this Form 8-K no later than 60 days after this initial report must be filed. </FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(b)&nbsp;&nbsp;Pro forma Financial Information. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT
  FACE="Times New Roman" SIZE="2" COLOR="#000000">The pro forma financial information required by this Item 7(b) has not been included with this filing and will be filed by amendment to this Form 8-K no later than 60 days after this initial report
  must be filed. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(c)&nbsp;&nbsp;Exhibits. The following exhibit is being filed herewith. </FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
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  <TD VALIGN="top" WIDTH="9%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1</FONT></DIV> <DIV><FONT SIZE=2><BR></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Agreement and Plan of Merger dated as of July 9, 2002, by and among Acta Technology, Inc., Business Objects S.A., Business Objects Americas, Opera
  Acquisition Corporation, U.S. Bank, N.A, as escrow agent and David&nbsp;Strohm, as stockholder agent. (Pursuant to Item 601(b)(2) of Regulation S-K, the exhibits to the Merger Agreement have been omitted. Business Objects S.A agrees to furnish such
  exhibits supplementally upon the request of the Commission.)</FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> </TD> </TR>
  <TR>
  <TD HEIGHT="5"> </TD> </TR>
  <TR>
  <TD VALIGN="top" WIDTH="9%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;99.1</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="100%"> <DIV STYLE="margin-left:5%; text-indent:-5%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Press&nbsp;&nbsp;Release of Business Objects S.A. dated August 26, 2002.</FONT></DIV> </TD> </TR>
   </TABLE> </DIV>
  
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   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>SIGNATURES </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
  STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">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></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
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  <TD VALIGN="top" WIDTH="57%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Date:&nbsp;&nbsp;&nbsp;&nbsp;September 6, 2002</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" COLSPAN="3" WIDTH="57%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Business Objects S.A.</FONT></DIV> </TD> </TR>
  <TR>
  <TD> <FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="3%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">By:&nbsp;</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="57%"> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">/s/&nbsp;&nbsp;&nbsp;&nbsp;B<SMALL>ERNARD</SMALL> L<SMALL>IAUTAUD</SMALL></FONT></DIV> <HR NOSHADE
  COLOR="#000000" ALIGN="left"></TD> </TR>
  <TR>
  <TD> <FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD> <FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" ALIGN="center" WIDTH="57%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Bernard Liautaud</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Chairman of the Board
  and</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Chief Executive Officer</FONT></DIV> </TD> </TR>
   </TABLE> </DIV>
  
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   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>BUSINESS OBJECTS S.A. </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
  ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>EXHIBIT INDEX TO FORM 8-K </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
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  <TD VALIGN="bottom" ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Exhibit Number</B></FONT></DIV> <HR NOSHADE WIDTH="44" COLOR="#000000"></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="100%" ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Description</B></FONT></DIV> <HR SIZE="2" NOSHADE COLOR="#000000"></TD> </TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">&nbsp;&nbsp;2.1</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Agreement and Plan of Merger dated as of July 9, 2002, by and among Acta Technology, Inc., Business Objects S.A., Business Objects Americas, Opera
  Acquisition Corporation, U.S. Bank, N.A, as escrow agent and David Strohm, as stockholder agent.</FONT></DIV> </TD> </TR>
  <TR>
  <TD VALIGN="bottom" ALIGN="center" WIDTH="8%"> <DIV STYLE="margin-left:2%; text-indent:-2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">99.1</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="100%"> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Press Release of Business Objects S.A. dated August 26, 2002.</FONT></DIV> </TD> </TR>
   </TABLE> </DIV>
   </BODY></HTML>
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text: Prepared by R.R. Donnelley Financial -- Form 8-K
  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
  August 23, 2002
  Date of Report (Date of earliest
  event reported)
  Business Objects S.A.
  (Exact name of Registrant as specified in its charter)
  Republic of France
  0-24720
  None
  (State or other jurisdiction of
  incorporation)
  (Commission File Number)
  (I.R.S. Employer
  Identification
  Number)
  157-159 Rue Anatole France, 92300 Levallois-Perret, France
  (Address of principal executive offices)
  (408) 953-6000
  (Registrant's telephone number, including area code)
  N/A
  (Former name or former address, if changed
  since last report)
  Item 2.    Acquisition or Disposition of Assets.
  On July 9, 2002, the board of directors of Business Objects S.A., a corporation (
  soci
  été anonyme
  ) under the
  laws of the Republic of France ("Business Objects") approved the acquisition by way of merger of a leading data integration vendor, Acta Technology, Inc. ("Acta"), a Delaware corporation. The merger closed on August 23, 2002.
  Pursuant to the terms of the Agreement and Plan of Merger dated as of July 9, 2002, by and among, Acta, Business
  Objects, Business Objects Americas, a Delaware corporation and a wholly owned subsidiary of Business Objects ("BOA"), Opera Acquisition Corp., a Delaware corporation and wholly owned subsidiary of BOA ("Merger Sub"), U.S. Bank,
  N.A. as escrow agent, and David Strohm as stockholder agent (the "Merger Agreement"), Merger Sub was merged with and into Acta with Acta continuing as the surviving corporation and an indirect, wholly owned subsidiary of Business Objects
  operating under the new name Business Objects Data Integration, Inc. The aggregate merger consideration was $64,765,000 excluding transaction costs. Business Objects funded the acquisition using cash on hand.
  The summary of the transaction described above is qualified by reference to the Merger Agreement, the press release dated July 9,
  2002, regarding the signing of the Merger Agreement and the press release dated August 26, 2002 regarding the closing of the merger all of which are attached as exhibits hereto and incorporated by reference herein.
  Item 7.    Financial Statements and Exhibits
  (a)  Financial Statements of Business Acquired.
  The
  financial information required by this Item 7(a) has not been included with this filing and will be filed by amendment to this Form 8-K no later than 60 days after this initial report must be filed.
  (b)  Pro forma Financial Information.
  The pro forma financial information required by this Item 7(b) has not been included with this filing and will be filed by amendment to this Form 8-K no later than 60 days after this initial report
  must be filed.
  (c)  Exhibits. The following exhibit is being filed herewith.
  2.1
  Agreement and Plan of Merger dated as of July 9, 2002, by and among Acta Technology, Inc., Business Objects S.A., Business Objects Americas, Opera
  Acquisition Corporation, U.S. Bank, N.A, as escrow agent and David Strohm, as stockholder agent. (Pursuant to Item 601(b)(2) of Regulation S-K, the exhibits to the Merger Agreement have been omitted. Business Objects S.A agrees to furnish such
  exhibits supplementally upon the request of the Commission.)
  99.1
  Press  Release of Business Objects S.A. dated August 26, 2002.
  SIGNATURES
  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:    September 6, 2002
  Business Objects S.A.
  By:
  /s/    B
  ERNARD
  L
  IAUTAUD
  Bernard Liautaud
  Chairman of the Board
  and
  Chief Executive Officer
  BUSINESS OBJECTS S.A.
  EXHIBIT INDEX TO FORM 8-K
  Exhibit Number
  Description
  2.1
  Agreement and Plan of Merger dated as of July 9, 2002, by and among Acta Technology, Inc., Business Objects S.A., Business Objects Americas, Opera
  Acquisition Corporation, U.S. Bank, N.A, as escrow agent and David Strohm, as stockholder agent.
  99.1
  Press Release of Business Objects S.A. dated August 26, 2002.