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  <h1 align="center" style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">SECURITIES
  AND EXCHANGE COMMISSION</font></b></h1>
  
  <h2 align="center" style="font-style:italic;font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:normal;">WASHINGTON,
  D.C. 20549</font></i></b></h2>
  
  <h2 align="center" style="font-style:italic;font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><i><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></i></b></h2>
  
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  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <h3 align="center" style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">FORM&nbsp;8-K</font></b></h3>
  
  <h3 align="center" style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></h3>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Current
  Report</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Dated May&nbsp;22, 2008</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">of</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <h4 align="center" style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">ZALE CORPORATION</font></b></h4>
  
  <h4 align="center" style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></h4>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">A Delaware Corporation</font></b></p>
  
  <p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">IRS Employer Identification No.&nbsp;</font></b><b>75-0675400</b></p>
  
  <p align="center" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SEC File Number </font></b><b>001-04129</b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">901 West Walnut Hill Lane</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Irving, Texas&#160; 75038</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(972) 580-4000</font></b></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font> Written communications pursuant to Rule&nbsp;425
  under the Securities Act (17 CFR 230.425)</p>
  
  <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font> Soliciting material pursuant to Rule&nbsp;14a-12
  under the Securities Act (17 CFR 240.14a-12)</p>
  
  <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font> Pre-commencement communications pursuant to Rule&nbsp;14d-2(b)&nbsp;under
  the Securities Act (17 CFR 240.14d-2(b))</p>
  
  <p style="margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-autospace:none;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font> Pre-commencement communications pursuant to Rule&nbsp;13e-4(c)&nbsp;under
  the Securities Act (17 CFR 240.13e-2(c))</p>
  
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  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 2.02</font></b><b><font size="1" style="font-size:8.5pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Results of
  Operations and Financial Condition.</b></p>
  
  <p style="margin:0in 0in .0001pt 1.0in;text-indent:-1.0in;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On May&nbsp;22, 2008, Zale Corporation (the &#147;Company&#148;)
  issued a press release reporting its financial results for the fiscal quarter
  ended April&nbsp;30, 2008.&#160; A copy of the
  press release is being furnished as Exhibit&nbsp;99.1 and is incorporated
  herein by reference.</font></p>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The attached press release includes a
  presentation of earnings and earnings per share for the three months and nine
  months ended April&nbsp;30, 2008 adjusted with respect to deferred revenue
  under the lifetime jewelry plan.&#160; In
  addition, the attached press release includes a presentation of earnings and
  earnings per share for the three months and nine months ended April&nbsp;30,
  2007 adjusted for the impact of derivative versus hedge accounting on the
  Company&#146;s gold and silver contracts and with respect to deferred revenue under
  the lifetime jewelry protection plan.&#160;
  Earnings and earnings per share excluding the impact of derivative
  versus hedge accounting and adjusted with respect to deferred revenue under the
  lifetime jewelry protection plan are not measures of financial performance under
  generally accepted accounting principles (GAAP) and should not be considered as
  alternatives to earnings and earnings per share as computed under GAAP for the
  applicable period.</font></p>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Management uses earnings and earnings per
  share measures adjusted for certain items as part of its evaluation of the
  performance of the Company.&#160; Since
  hedging gold and silver prices reflects financial decisions and not just
  operating decisions, management utilizes earnings and earnings per share
  adjusted to exclude certain hedging impacts as a tool to evaluate operating
  performance.&#160; Since management expects
  sales of lifetime jewelry protection plans to produce recognizable income in
  future periods and considers sales of these plans to be an important aspect of
  revenue production by stores, it considers earnings and earnings per share, as
  well as sales and other performance measures, that have been adjusted to
  reflect deferred revenue as important measures of sales efforts and other
  operating performance.&nbsp; Further, the Company believes the adjusted
  earnings and earnings per share measures provide useful information to
  investors because the items excluded relate to events that had a significant
  impact during the quarter and that warrant special attention on the part of
  investors.</font></p>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The information set forth in this Form&nbsp;8-K,
  including the information in Exhibit&nbsp;99.1, is being furnished and shall
  not be deemed &#147;filed&#148; for purposes of Section&nbsp;18 of the Securities
  Exchange Act of 1934, as amended, nor shall it be deemed incorporated by reference
  in any filing under the Securities Act of 1933, as amended, except as shall be
  expressly set forth by specific reference in such filing.</font></p>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="font-size:10.0pt;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 9.01</font></b><b><font size="1" style="font-size:8.5pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Financial
  Statements and Exhibits.</b></p>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(d)</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Exhibits.</p>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Press Release of the Company dated May&nbsp;22,
  2008.</p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>
  
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  <p style="font-weight:bold;line-height:normal;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">SIGNATURES</font></b></p>
  
  <p style="font-weight:bold;line-height:normal;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></p>
  
  <p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">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></p>
  
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>
  
  <table border="1" cellspacing="0" cellpadding="0" width="100%" style="border:none;border-collapse:collapse;width:100.0%;">
   <tr>
    <td width="10%" colspan="2" valign="top" style="border:none;padding:0in 0in 0in 0in;width:10.0%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="40%" colspan="2" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:40.0%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ZALE CORPORATION</font></p>
    </td>
    <td width="5%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:5.56%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="44%" colspan="3" valign="top" style="border:none;padding:0in 0in 0in 0in;width:44.44%;">
    <p style="margin:0in 3.5in .0001pt 0in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
   </tr>
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    <td width="10%" colspan="2" valign="top" style="border:none;padding:0in 0in 0in 0in;width:10.0%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="45%" colspan="3" valign="top" style="border:none;padding:0in 0in 0in 0in;width:45.56%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Registrant</font></p>
    </td>
    <td width="44%" colspan="3" valign="top" style="border:none;padding:0in 0in 0in 0in;width:44.44%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
   </tr>
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    <td width="55%" colspan="5" valign="top" style="border:none;padding:0in 0in 0in 0in;width:55.56%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
    <td width="44%" colspan="3" valign="top" style="border:none;padding:0in 0in 0in 0in;width:44.44%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
    </td>
   </tr>
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    <td width="7%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:7.76%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date:</font></p>
    </td>
    <td width="47%" colspan="4" valign="top" style="border:none;padding:0in 0in 0in 0in;width:47.8%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">May&nbsp;22, 2008</font></p>
    </td>
    <td width="4%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:4.44%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By: </font></p>
    </td>
    <td width="40%" colspan="2" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:40.0%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Cynthia T. Gordon</font></p>
    </td>
   </tr>
   <tr>
    <td width="33%" colspan="3" valign="top" style="border:none;padding:0in 0in 0in 0in;width:33.34%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="22%" colspan="2" valign="top" style="border:none;padding:0in 0in 0in 0in;width:22.22%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="7%" colspan="2" valign="top" style="border:none;padding:0in 0in 0in 0in;width:7.36%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="37%" valign="top" style="border:none;border-top:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:37.08%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Cynthia T. Gordon</font></p>
    </td>
   </tr>
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    <td width="33%" colspan="3" valign="top" style="border:none;padding:0in 0in 0in 0in;width:33.34%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="22%" colspan="2" valign="top" style="border:none;padding:0in 0in 0in 0in;width:22.22%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="7%" colspan="2" valign="top" style="border:none;padding:0in 0in 0in 0in;width:7.36%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.08%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Senior Vice President,
    Controller</font></p>
    </td>
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    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="22%" colspan="2" valign="top" style="border:none;padding:0in 0in 0in 0in;width:22.22%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="7%" colspan="2" valign="top" style="border:none;padding:0in 0in 0in 0in;width:7.36%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
    </td>
    <td width="37%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:37.08%;">
    <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(principal accounting
    officer of the <br>
    Registrant)</font></p>
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  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>
  
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metadata_filer: {"company-data": {"conformed-name": "ZALE CORP", "cik": "0000109156", "assigned-sic": "5944", "irs-number": "750675400", "state-of-incorporation": "DE", "fiscal-year-end": "0731"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-04129", "film-number": "08853325"}, "business-address": {"street1": "901 W WALNUT HILL LN", "street2": "MS 6B-3", "city": "IRVING", "state": "TX", "zip": "75038", "phone": "9725804000"}, "mail-address": {"street1": "901 WEST WALNUT HILL LANE", "street2": "MAIL STOP 6B-3", "city": "IRVING", "state": "TX", "zip": "75038-1003"}, "former-company": {"former-conformed-name": "ZALE JEWELRY CO INC", "date-changed": "19710510"}}
text: SECURITIES
  AND EXCHANGE COMMISSION
  WASHINGTON,
  D.C. 20549
  FORM 8-K
  Current
  Report
  Dated May 22, 2008
  of
  ZALE CORPORATION
  A Delaware Corporation
  IRS Employer Identification No.
  75-0675400
  SEC File Number
  001-04129
  901 West Walnut Hill Lane
  Irving, Texas  75038
  (972) 580-4000
  o
  Written communications pursuant to Rule 425
  under the Securities Act (17 CFR 230.425)
  o
  Soliciting material pursuant to Rule 14a-12
  under the Securities Act (17 CFR 240.14a-12)
  o
  Pre-commencement communications pursuant to Rule 14d-2(b) under
  the Securities Act (17 CFR 240.14d-2(b))
  o
  Pre-commencement communications pursuant to Rule 13e-4(c) under
  the Securities Act (17 CFR 240.13e-2(c))
  Item 2.02
  Results of
  Operations and Financial Condition.
  On May 22, 2008, Zale Corporation (the "Company")
  issued a press release reporting its financial results for the fiscal quarter
  ended April 30, 2008.  A copy of the
  press release is being furnished as Exhibit 99.1 and is incorporated
  herein by reference.
  The attached press release includes a
  presentation of earnings and earnings per share for the three months and nine
  months ended April 30, 2008 adjusted with respect to deferred revenue
  under the lifetime jewelry plan.  In
  addition, the attached press release includes a presentation of earnings and
  earnings per share for the three months and nine months ended April 30,
  2007 adjusted for the impact of derivative versus hedge accounting on the
  Company's gold and silver contracts and with respect to deferred revenue under
  the lifetime jewelry protection plan. 
  Earnings and earnings per share excluding the impact of derivative
  versus hedge accounting and adjusted with respect to deferred revenue under the
  lifetime jewelry protection plan are not measures of financial performance under
  generally accepted accounting principles (GAAP) and should not be considered as
  alternatives to earnings and earnings per share as computed under GAAP for the
  applicable period.
  Management uses earnings and earnings per
  share measures adjusted for certain items as part of its evaluation of the
  performance of the Company.  Since
  hedging gold and silver prices reflects financial decisions and not just
  operating decisions, management utilizes earnings and earnings per share
  adjusted to exclude certain hedging impacts as a tool to evaluate operating
  performance.  Since management expects
  sales of lifetime jewelry protection plans to produce recognizable income in
  future periods and considers sales of these plans to be an important aspect of
  revenue production by stores, it considers earnings and earnings per share, as
  well as sales and other performance measures, that have been adjusted to
  reflect deferred revenue as important measures of sales efforts and other
  operating performance.  Further, the Company believes the adjusted
  earnings and earnings per share measures provide useful information to
  investors because the items excluded relate to events that had a significant
  impact during the quarter and that warrant special attention on the part of
  investors.
  The information set forth in this Form 8-K,
  including the information in Exhibit 99.1, is being furnished and shall
  not be deemed "filed" for purposes of Section 18 of the Securities
  Exchange Act of 1934, as amended, nor shall it be deemed incorporated by reference
  in any filing under the Securities Act of 1933, as amended, except as shall be
  expressly set forth by specific reference in such filing.
  Item 9.01
  Financial
  Statements and Exhibits.
  (d)
  Exhibits.
  99.1
  Press Release of the Company dated May 22,
  2008.
  2
  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
  ZALE CORPORATION
  Registrant
  Date:
  May 22, 2008
  By:
  /s/ Cynthia T. Gordon
  Cynthia T. Gordon
  Senior Vice President,
    Controller
  (principal accounting
    officer of the
  Registrant)
  3