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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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                                       CURRENT REPORT<br>
<br></br>
          PURSUANT TO SECTION 13 or 15(D) OF THE<BR>SECURITIES EXCHANGE ACT OF 1934
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January 8, 2004<BR></B>
    Date of Report (Date of earliest event reported)

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                               COMMERCE ONE, INC.
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            <i>(Exact name of registrant as specified in its charter)</i>
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<CENTER><u>Delaware</u></CENTER>
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<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 &nbsp; 94105
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       <i> (Address of principal executive offices including zip code)</i>
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                                 (415) 644-8700
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               <i>  (Registrant's telephone number, including area code)</i>
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                                 Not Applicable
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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>&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;Exhibits.<P>
<DIR>99.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Press Release
issued by Commerce One, Inc. dated January 8, 2004</P></DIR></DIR></DIR>
<P>&nbsp;</P>
<B><P>Item 12.  Results of Operations and Financial Condition</P>
</B>
<P>&#9;On January 8, 2004, Commerce One, Inc. issued a press release
announcing preliminary fourth quarter results and improvements in its cash position.
A copy of the press release is attached as Exhibit 99.1
to this current report on Form 8-K and is incorporated by reference herein.
</P>

<P>The information in this Current Report on Form 8-K and the exhibit 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">2</P>
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<P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">SIGNATURES</P>
</B><P ALIGN="CENTER"></P>
<P ALIGN="JUSTIFY">&#9;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>

<P>&nbsp;</P>
<P><DIR><DIR><DIR><DIR><DIR><DIR><DIR><DIR><DIR><DIR><DIR><B>COMMERCE ONE, INC.</P>
</B>

<U>/s/ Charles D. Boynton<BR>
</U>Charles D. Boynton<BR>
Chief Financial Officer</P></DIR></DIR></DIR></DIR></DIR></DIR></DIR></DIR></DIR></DIR></DIR>
Date: January 13, 2004</P>
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<B><P ALIGN="CENTER">&nbsp;</P>

<U><P>Exhibit No.</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Description</P>
</B></U><P>99.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Press Release issued by Commerce One, Inc. dated January 8, 2004</P>

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<P ALIGN="CENTER">4</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": "04522382"}, "business-address": {"street1": "4440 ROSEWOOD DRIVE", "city": "PLEASANTON", "state": "CA", "zip": "94588", "phone": "925-520-6000"}, "former-company": {"former-conformed-name": "NEW COMMERCE ONE HOLDING INC", "date-changed": "20010108"}}
01122004 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
January 8, 2004
Date of Report (Date of earliest event reported)
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 January 8, 2004
Item 12.  Results of Operations and Financial Condition
On January 8, 2004, Commerce One, Inc. issued a press release
announcing preliminary fourth quarter results and improvements in its cash position.
A copy of the press release is attached 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 and the exhibit 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.
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.
COMMERCE ONE, INC.
/s/ Charles D. Boynton
Charles D. Boynton
Chief Financial Officer
Date: January 13, 2004
3
Exhibit No.
Description
99.1              
     Press Release issued by Commerce One, Inc. dated January 8, 2004
4