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  <TITLE> KOMAG, INCORPORATED (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	May 24, 2007
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  	KOMAG, INCORPORATED
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Delaware
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  	0-16852
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  	94-2914864
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	1710 Automation Parkway, San Jose, California
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  	95131
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  _________________________________<BR>
  	(Address of principal executive offices)
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  ___________<BR>
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  	Registrant&#146;s telephone number, including area code:
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  	408-576-2000
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  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:</FONT>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  <B>
  	Item 7.01 Regulation FD Disclosure.
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  On May 24, 2007, Komag, Incorporated (Komag) issued a press release updating its outlook for the second quarter of 2007.  A copy of the press release is attached hereto as Exhibit 99.1 to this report.<br><br>The information in this Form 8-K and the attached exhibit shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), nor incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.<br>
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  	Item 8.01 Other Events.
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  In March 2007 Komag&#x2019;s Board of Directors authorized a $200 million stock repurchase program.  Under this authorization, in March 2007 Komag repurchased 3,815,000 shares of its outstanding common stock at a price of $32.76 for approximately $125 million.  During the second quarter of 2007, Komag has repurchased a total of 500,000 shares of its outstanding common stock at a weighted average price of $27.69 for approximately $13.8 million.
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  	Item 9.01 Financial Statements and Exhibits.
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  (c) Exhibits.<br><br>The following exhibit is filed as part of this report.<br>	 	  	 <br>Exhibit No.99.1	<br><br>Press Release issued by Komag, Incorporated on May 24, 2007, updating its business outlook for the Second Quarter of 2007.<br>
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  	SIGNATURES
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  	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.
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  	KOMAG, INCORPORATED
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  	&nbsp;&nbsp;
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  <I>
  	May 24, 2007
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  	By:
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  <I>
  	Kathleen A. Bayless
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  <I>
  	Name: Kathleen A. Bayless
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  <I>
  	Title: Senior Vice President and Chief Financial Officer
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	&nbsp;
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  	Description
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  	99.1
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  <FONT SIZE="2">
  Press Release issued by Komag, Incorporated on May 24, 2007, updating its business outlook for the Second Quarter of 2007.
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_20514.htm", "description": "LIVE FILING", "secsgml_size_bytes": 11176}]
metadata_filer: {"company-data": {"conformed-name": "KOMAG INC /DE/", "cik": "0000813347", "assigned-sic": "3695", "irs-number": "942914864", "state-of-incorporation": "DE", "fiscal-year-end": "0102"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-16852", "film-number": "07875764"}, "business-address": {"street1": "1710 AUTOMATION PWY", "city": "SAN JOSE", "state": "CA", "zip": "95131", "phone": "4085762000"}, "mail-address": {"street1": "1710 AUTOMATION PWY", "city": "SAN JOSE", "state": "CA", "zip": "95131"}}
text: KOMAG, INCORPORATED (Form: 8-K)
  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):
  May 24, 2007
  KOMAG, INCORPORATED
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Delaware
  0-16852
  94-2914864
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  1710 Automation Parkway, San Jose, California
  95131
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  408-576-2000
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  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:
  [  ]  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))
  Top of the Form
  Item 7.01 Regulation FD Disclosure.
  On May 24, 2007, Komag, Incorporated (Komag) issued a press release updating its outlook for the second quarter of 2007.  A copy of the press release is attached hereto as Exhibit 99.1 to this report.
  The information in this Form 8-K and the attached exhibit shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), nor incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.
  Item 8.01 Other Events.
  In March 2007 Komag's Board of Directors authorized a $200 million stock repurchase program.  Under this authorization, in March 2007 Komag repurchased 3,815,000 shares of its outstanding common stock at a price of $32.76 for approximately $125 million.  During the second quarter of 2007, Komag has repurchased a total of 500,000 shares of its outstanding common stock at a weighted average price of $27.69 for approximately $13.8 million.
  Item 9.01 Financial Statements and Exhibits.
  (c) Exhibits.
  The following exhibit is filed as part of this report.
  Exhibit No.99.1
  Press Release issued by Komag, Incorporated on May 24, 2007, updating its business outlook for the Second Quarter of 2007.
  Top of the Form
  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.
  KOMAG, INCORPORATED
  May 24, 2007
  By:
  Kathleen A. Bayless
  Name: Kathleen A. Bayless
  Title: Senior Vice President and Chief Financial Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  99.1
  Press Release issued by Komag, Incorporated on May 24, 2007, updating its business outlook for the Second Quarter of 2007.