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<font size="3"><B><p align="center">UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</P></font></B>


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<font size="5"><B><p align="center">FORM 8-K</P></font></B>
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<font size="3"><B><p align="center">
                                       CURRENT REPORT<br>
          Pursuant to Section 13 or 15(d) of the  Securities Exchange Act of 1934
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<font size="3"><B><p align="center">
    Date of Report (Date of earliest event reported):
<font color="FF0000"> May 6, 2004
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 <br>

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<font size="6" color="#0000FF"><B><p align="center">
                               COMMERCE ONE, INC.
</B></font><BR>
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            <i>(Exact name of registrant as specified in its charter)</i>
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<P>&nbsp;
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<CENTER><u>Delaware</u></CENTER>
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<font size="3"><B>
<CENTER><u>000-32979</u></CENTER>
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<CENTER><u>94-3392885</u></CENTER>
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<CENTER>&nbsp;<i>(State of other jurisdiction of incorporation)</i></CENTER>
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<CENTER>&nbsp;<i>(Commission File Number)</i></CENTER>
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<CENTER><i>(I.R.S. Employer Identification Number)</i></CENTER>
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                               One Market Street, Steuart Tower<BR>
                                           Suite 1300<BR>
                             San Francisco, CA 94105
</U></B></font><BR>

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       <i> (Address of principal executive offices including zip code)</i>
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                                 (415) 644-8700
</font></B><br>

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               <i>  (Registrant's telephone number, including area code)</i>
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                                 Not Applicable
</B></font></u><br>


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          <i>(Former Name or Former Address, if Changed Since Last Report)</i>
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<B><FONT SIZE=2><P>Item 7.  Financial Statements and Exhibits.</P>
</B>
<DIR>c.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits.</P>

<DIR>
99.1 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Press Release issued by Commerce One, Inc., dated May 6, 2004.</LI>
</DIR></DIR>
<P>&nbsp;</P>
<B><P>Item 12.  Results of Operations and Financial Condition</P>
</B>
<P ALIGN="JUSTIFY">On May 6, 2004, Commerce One, Inc. issued a press
release regarding Commerce One's financial results for its first fiscal quarter
ended March 31, 2004. A copy of the press release is furnished (not
filed) as Exhibit 99.1 to this current report on Form 8-K and is incorporated by
reference herein.</P>
<P ALIGN="JUSTIFY">
The information in this Current Report on Form 8-K under item 7, item 12 and the exhibits
attached hereto shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange
Act of 1934, as amended (the "Exchange Act") or otherwise subject to the liabilities of that section,
nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as
amended, or the Exchange Act, regardless of any general incorporation language in such filing.
</P>

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<B>
<P ALIGN="CENTER">SIGNATURES</P>
</B><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>

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<P>&nbsp;</P>
<P>&nbsp;</P>
<font FACE="Times New Roman" SIZE="2"><P>Date:  May 6, 2004</P>
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<font FACE="Times New Roman" SIZE="2"><B><P>COMMERCE ONE, INC.</P>
</B>
<font FACE="Times New Roman" SIZE="2"><P>&nbsp;</P>
<font FACE="Times New Roman" SIZE="2"><P>By:<U> /s/ Charles Boynton<BR>
</U><P>&#9;    Charles Boynton<BR>
    Chief Financial Officer

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                                   INDEX TO EXHIBITS
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<CENTER><u>Exhibit Number</u></CENTER>
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<font size="2"><B>
<U><P>Exhibit Title</P></U>
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<font size="2">
<CENTER>&nbsp;99.1</CENTER>
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<font size="2">
<P>Press Release issued by Commerce One, Inc., dated May 6, 2004.</A></P>
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{"company-data": {"conformed-name": "COMMERCE ONE INC / DE/", "cik": "0001131806", "assigned-sic": "7373", "irs-number": "943392885", "state-of-incorporation": "DE"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-32979", "film-number": "04785511"}, "business-address": {"street1": "ONE MARKET, STEUART TOWER", "street2": "SUITE 1300", "city": "SAN FRANCISCO", "state": "CA", "zip": "94105", "phone": "415-644-8721"}, "former-company": {"former-conformed-name": "NEW COMMERCE ONE HOLDING INC", "date-changed": "20010108"}}
020504 8K DOC
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 6, 2004
COMMERCE ONE, INC.
(Exact name of registrant as specified in its charter)
Delaware
000-32979
94-3392885
(State of other jurisdiction of incorporation)
(Commission File Number)
(I.R.S. Employer Identification Number)
One Market Street, Steuart Tower
Suite 1300
San Francisco, CA 94105
(Address of principal executive offices including zip code)
(415) 644-8700
(Registrant's telephone number, including area code)
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)
Item 7.  Financial Statements and Exhibits.
c.     Exhibits.
99.1        Press Release issued by Commerce One, Inc., dated May 6, 2004.
Item 12.  Results of Operations and Financial Condition
On May 6, 2004, Commerce One, Inc. issued a press
release regarding Commerce One's financial results for its first fiscal quarter
ended March 31, 2004. A copy of the press release is furnished (not
filed) as Exhibit 99.1 to this current report on Form 8-K and is incorporated by
reference herein.
The information in this Current Report on Form 8-K under item 7, item 12 and the exhibits
attached hereto shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange
Act of 1934, as amended (the "Exchange Act") or otherwise subject to the liabilities of that section,
nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as
amended, or the Exchange Act, regardless of any general incorporation language in such filing.
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 6, 2004
COMMERCE ONE, INC.
By:
/s/ Charles Boynton
Charles Boynton
Chief Financial Officer
INDEX TO EXHIBITS
Exhibit Number
Exhibit Title
99.1
Press Release issued by Commerce One, Inc., dated May 6, 2004.