<HTML>
<HEAD>
<TITLE>UNITED STATES</TITLE>
<META NAME="GCWFDocLibrary" CONTENT="AU">
<META NAME="GCWFDocNumber" CONTENT="4132760.1">
<META NAME="GCWFDocClient" CONTENT="2500885">
<META NAME="GCWFDocMatter" CONTENT="900000">
</HEAD>
<BODY LINK="#0000ff" VLINK="#800080">
<B><FONT SIZE=4><P ALIGN="CENTER">UNITED STATES</P>
<P ALIGN="CENTER">SECURITIES AND EXCHANGE COMMISSION</B> </P>
</FONT><B><FONT SIZE=2><P ALIGN="CENTER">Washington, D.C. 20549<BR>
_______________</B> </P>
</FONT><B><FONT SIZE=5><P ALIGN="CENTER">Form&nbsp;8-K</B> </P>
</FONT><B><FONT SIZE=2><P ALIGN="CENTER"></P>
<P ALIGN="CENTER">CURRENT REPORT<BR>
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B> </P>
<P ALIGN="CENTER"></P>
<P ALIGN="CENTER">Date of report (date of earliest event reported): <B>April 26, 2007</B><BR>
</P>
<B><P ALIGN="CENTER">SigmaTel, Inc.</B><BR>
(Exact name of registrant as specified in its charter) </P></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=592>
<TR><TD WIDTH="31%" VALIGN="BOTTOM">
<FONT SIZE=2><P>&nbsp;</FONT></TD>
<TD WIDTH="3%" VALIGN="BOTTOM">
<FONT SIZE=2><P>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="BOTTOM">
<FONT SIZE=2><P>&nbsp;</FONT></TD>
<TD WIDTH="3%" VALIGN="BOTTOM">
<FONT SIZE=2><P>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="BOTTOM">
<FONT SIZE=2><P>&nbsp;</FONT></TD>
</TR>
<TR><TD WIDTH="31%" VALIGN="TOP">
<B><FONT SIZE=2><P ALIGN="CENTER">Delaware</B></FONT></TD>
<TD WIDTH="3%" VALIGN="BOTTOM">
<FONT SIZE=2><P>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="TOP">
<B><FONT SIZE=2><P ALIGN="CENTER">000-50391</B> </FONT></TD>
<TD WIDTH="3%" VALIGN="BOTTOM">
<FONT SIZE=2><P>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="TOP">
<B><FONT SIZE=2><P ALIGN="CENTER">74-2691412</B></FONT></TD>
</TR>
<TR><TD WIDTH="31%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">(State or other jurisdiction of incorporation) </FONT></TD>
<TD WIDTH="3%" VALIGN="BOTTOM">
<FONT SIZE=2><P>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">(Commission File No.) </FONT></TD>
<TD WIDTH="3%" VALIGN="BOTTOM">
<FONT SIZE=2><P>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">(I.R.S. Employer Identification No.)</FONT></TD>
</TR>
</TABLE>
</CENTER></P>
<B><FONT SIZE=2><P ALIGN="CENTER"></P>
<P ALIGN="CENTER">1601 S. MoPac Expressway</P>
<P ALIGN="CENTER">Suite 100</P>
<P ALIGN="CENTER">Austin, Texas 78746</B><BR>
(Address of principal executive offices) </P>
<P ALIGN="CENTER"></P>
<P ALIGN="CENTER">Registrant's telephone number, including area code:<BR>
<B> (512)&nbsp;381-3700</P>
</B></FONT><FONT FACE="TimesNewRoman" SIZE=2><P> </P>
<P>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):</P>
<P>[   ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
<P>[   ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
<P>[   ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>
<P>[   ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P></FONT>
<TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=638>
<TR><TD WIDTH="17%" VALIGN="TOP">
<B><FONT SIZE=3><P>Item 4.01</P>
</B><P ALIGN="RIGHT">(a)</P>
<P ALIGN="RIGHT"></FONT></TD>
<TD WIDTH="83%" VALIGN="TOP">
<B><FONT SIZE=2><P>Changes in Registrant's Certifying Accountant.</P>
</B><P>On April 26, 2007, PricewaterhouseCoopers, LLP (&quot;PwC&quot;) informed SigmaTel, Inc. ("SigmaTel"or "the Company") that it will not stand for reappointment as SigmaTel's independent registered public accounting firm and will cease to serve as such upon the completion of its procedures regarding the unaudited interim financial statements of SigmaTel for the quarters ended June 30, 2007 and March 31, 2007 and for the six-month period ended June 30, 2007 and the related quarterly reports on Form 10-Q in which such financial statements will be included, or sooner upon the appointment by SigmaTel of a successor audit firm.</P>
<P>The reports of PwC on SigmaTel's financial statements for the fiscal years ended December 31, 2006 and December 31, 2005 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principle. </P>
<P>During the fiscal years ended December 31, 2006 and December 31, 2005, and through April 26, 2007, there were no disagreements with PwC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to PwC's satisfaction, would have caused PwC to make reference thereto in its reports on SigmaTel's financial statements for such years. </P>
<P>During the fiscal years ended December 31, 2006 and December 31, 2005 and through April 26, 2007, there were no reportable events (as described in Item 304(a)(1)(v) of Regulation S-K), except as noted below, which are being re-disclosed herein. The Item 9A section of the Company's Form 10-K for the year ended December 31, 2006 disclosed a material weakness regarding the Company's inability to maintain effective controls over the completeness and accuracy of the income tax provision and related income taxes payable and deferred income tax accounts.  The Item 4 section of the Company's Form 10-Q for the quarter ended September 30, 2005 disclosed a material weakness regarding the Company's inability to maintain effective controls over the completeness and accuracy of revenue recognition.  Management of the Company believes that the material weakness related to revenue recognition was subsequently remediated.  The Company has authorized PwC to respond fully to the inquiries of the successor independent registered public accounting firm regarding the subject matter of such material weaknesses. </P>
<P>SigmaTel has provided PwC with a copy of the above disclosures prior to its filing with the Securities and Exchange Commission (the &quot;SEC&quot;) and requested PwC to furnish a letter addressed to the SEC stating whether or not it agrees with the statements made above. Attached as Exhibit 16.1 is a copy of the PwC letter to the SEC.</FONT></TD>
</TR>
<TR><TD WIDTH="17%" VALIGN="TOP">
<B><FONT SIZE=3>
</B><P ALIGN="RIGHT">(b)</FONT></TD>
<TD WIDTH="83%" VALIGN="TOP">
<FONT SIZE=2>
<P>On April 25, 2007, SigmaTel sent out a request for proposal to five registered public accounting firms to solicit proposals to provide SigmaTel with audit and audit-related services beginning in the second fiscal quarter of 2007.  The decision to send the request for proposal was approved by SigmaTel's Audit Committee.  SigmaTel expects to select a successor audit firm by the end of May 2007.</P>
<B><P>&nbsp;</B></FONT></TD>
</TR>
<TR><TD WIDTH="17%" VALIGN="TOP">
<B><FONT SIZE=3><P>Item 9.01</P>
</B><P ALIGN="RIGHT">(d)</FONT></TD>
<TD WIDTH="83%" VALIGN="TOP">
<B><FONT SIZE=2><P>Financial Statements and Exhibits.</P>
</B><P>Exhibits.</P>
<U><P>Exhibit No.</U>&#9;&#9;<U>Description</P>
</U><P>16.1&#9;&#9;Letter from PricewaterhouseCoopers LLP to the Securities and Exchange &#9;&#9;Commission.</P>
<P>&nbsp;</P>
<P>&nbsp;</FONT></TD>
</TR>
<TR><TD WIDTH="17%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="83%" VALIGN="TOP">&nbsp;</TD>
</TR>
</TABLE>
<B><FONT FACE="TimesNewRoman,Bold" SIZE=2><P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">SIGNATURES</P>
</B></FONT><FONT FACE="TimesNewRoman" SIZE=2>
</FONT><FONT SIZE=2><P>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.</P>
</FONT><FONT FACE="TimesNewRoman" SIZE=2><P>Date:    May 2, 2007</P>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<B><P>SIGMATEL, INC.</P>
</B>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>By:&#9;<U>  /S/ R. Scott Schaefer&#9;</P><DIR>
</U><B><P> &#9;</B>R. Scott Schaefer</P>
<P>&#9;Vice President of Finance and Chief Financial Officer</P>
<P>  </P>
<P ALIGN="CENTER"></P></DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</FONT><B><FONT SIZE=2><P ALIGN="CENTER">EXHIBIT INDEX</P>
<U><P>EXHIBIT NO.</P>
</B></U><P>16.1&#9;Letter from PricewaterhouseCoopers LLP to the Securities and Exchange Commission.</P>
<P>&nbsp;</P></FONT></BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "rrd156590.htm", "description": "CAUDITOR2", "secsgml_size_bytes": 8617}]
{"company-data": {"conformed-name": "SIGMATEL INC", "cik": "0001043639", "assigned-sic": "3674", "irs-number": "742691412", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-50391", "film-number": "07810693"}, "business-address": {"street1": "1601 SOUTH MOPAC EXPRESSWAY", "street2": "SUITE 100", "city": "AUSTIN", "state": "TX", "zip": "78746", "phone": "512-381-3700"}, "mail-address": {"street1": "1601 SOUTH MOPAC EXPRESSWAY", "street2": "SUITE 100", "city": "AUSTIN", "state": "TX", "zip": "78746"}}
UNITED STATES
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 (date of earliest event reported):
April 26, 2007
SigmaTel, Inc.
(Exact name of registrant as specified in its charter)
Delaware
000-50391
74-2691412
(State or other jurisdiction of incorporation)
(Commission File No.)
(I.R.S. Employer Identification No.)
1601 S. MoPac Expressway
Suite 100
Austin, Texas 78746
(Address of principal executive offices)
Registrant's telephone number, including area code:
(512) 381-3700
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))
Item 4.01
(a)
Changes in Registrant's Certifying Accountant.
On April 26, 2007, PricewaterhouseCoopers, LLP ("PwC") informed SigmaTel, Inc. ("SigmaTel"or "the Company") that it will not stand for reappointment as SigmaTel's independent registered public accounting firm and will cease to serve as such upon the completion of its procedures regarding the unaudited interim financial statements of SigmaTel for the quarters ended June 30, 2007 and March 31, 2007 and for the six-month period ended June 30, 2007 and the related quarterly reports on Form 10-Q in which such financial statements will be included, or sooner upon the appointment by SigmaTel of a successor audit firm.
The reports of PwC on SigmaTel's financial statements for the fiscal years ended December 31, 2006 and December 31, 2005 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principle.
During the fiscal years ended December 31, 2006 and December 31, 2005, and through April 26, 2007, there were no disagreements with PwC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to PwC's satisfaction, would have caused PwC to make reference thereto in its reports on SigmaTel's financial statements for such years.
During the fiscal years ended December 31, 2006 and December 31, 2005 and through April 26, 2007, there were no reportable events (as described in Item 304(a)(1)(v) of Regulation S-K), except as noted below, which are being re-disclosed herein. The Item 9A section of the Company's Form 10-K for the year ended December 31, 2006 disclosed a material weakness regarding the Company's inability to maintain effective controls over the completeness and accuracy of the income tax provision and related income taxes payable and deferred income tax accounts.  The Item 4 section of the Company's Form 10-Q for the quarter ended September 30, 2005 disclosed a material weakness regarding the Company's inability to maintain effective controls over the completeness and accuracy of revenue recognition.  Management of the Company believes that the material weakness related to revenue recognition was subsequently remediated.  The Company has authorized PwC to respond fully to the inquiries of the successor independent registered public accounting firm regarding the subject matter of such material weaknesses.
SigmaTel has provided PwC with a copy of the above disclosures prior to its filing with the Securities and Exchange Commission (the "SEC") and requested PwC to furnish a letter addressed to the SEC stating whether or not it agrees with the statements made above. Attached as Exhibit 16.1 is a copy of the PwC letter to the SEC.
(b)
On April 25, 2007, SigmaTel sent out a request for proposal to five registered public accounting firms to solicit proposals to provide SigmaTel with audit and audit-related services beginning in the second fiscal quarter of 2007.  The decision to send the request for proposal was approved by SigmaTel's Audit Committee.  SigmaTel expects to select a successor audit firm by the end of May 2007.
Item 9.01
(d)
Financial Statements and Exhibits.
Exhibits.
Exhibit No.
Description
16.1		Letter from PricewaterhouseCoopers LLP to the Securities and Exchange 		Commission.
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:    May 2, 2007
SIGMATEL, INC.
By:
/S/ R. Scott Schaefer
R. Scott Schaefer
Vice President of Finance and Chief Financial Officer
EXHIBIT INDEX
EXHIBIT NO.
16.1	Letter from PricewaterhouseCoopers LLP to the Securities and Exchange Commission.