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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      4.01. Changes in Registrant&#8217;s Certifying Accountant</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      August
      22, 2006, Tegal Corporation (the &#8220;Company&#8221;) accepted the resignation of Moss
      Adams, LLP as its independent registered public accounting firm and engaged
      Burr, Pilger, and Mayer, LLP as the new independent registered public accounting
      firm. The decision to change independent registered public accounting firms
      was
      approved by the Audit Committee of the Company&#8217;s Board of
      Directors.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      reports of Moss Adams on the Company&#8217;s financial statements as of and for the
      years ended March 31, 2005 and March 31, 2006 contained no adverse opinion
      or
      disclaimer of opinion and were not qualified or modified as to uncertainty,
      audit scope or accounting principle. During the fiscal years ended March 31,
      2005 and March 31, 2006 and through August 22, 2006, there were (1)&#160;no
      disagreements with Moss Adams on any matter of accounting principles or
      practices, financial statement disclosure, or auditing scope or procedure,
      which
      disagreements, if not resolved to the satisfaction of Moss Adams, would have
      caused Moss Adams to make reference thereto in their reports on the financial
      statements for such years, and (2)&#160;no reportable events (as defined in
      Regulation S-K Item 304(a)(1)(v)). The Company has requested that Moss Adams
      furnish it with a letter addressed to the SEC stating whether or not Moss Adams
      agrees with the above statements. A copy of such letter dated August 25, 2006
      from Moss Adams is being filed as Exhibit&#160;16.1 to this
      Form&#160;8-K.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
      the fiscal years ended March 31, 2005 and March 31, 2006 and through August
      22,
      2006, Burr, Pilger and Mayer LLP performed tax services for the Company, but
      consulting services were not performed by Burr, Pilger and Mayer, LLP or any
      other independent accounting firm regarding either (1)&#160;the application of
      accounting principles to a specified transaction, either completed or proposed,
      or the type of audit opinion that might be rendered on the Company&#8217;s financial
      statements, or (2)&#160;any matter that was either the subject of a
      disagreement, as that term is defined in Item 304(a)(1)(iv)&#160;of Regulation
      S-K and the related instructions to Item 304 of Regulation S-K, or a reportable
      event, as that term is described in Item 304(a)(1)(v)&#160;of Regulation
      S-K.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      9.01.&#160; Financial Statements and Exhibits</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(d)
      Exhibits.</font></div>
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          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">&#160;</td>
            <td align="left" style="width: 81pt;"><u><font size="2">Exhibit
              No.</font></u></td>
            <td align="left"><u><font size="2">Description</font></u></td>
          </tr>

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          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">&#160;</td>
            <td align="left" style="width: 81pt;">&#160;</td>
            <td align="left">&#160;</td>
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            <td style="width: 36pt;">
            </td>
            <td align="left" style="width: 81pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">16.1</font></td>
            <td align="left">
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Letter
                from Moss Adams, LLP</font></div>
            </td>
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      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></div>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:
              August 28, 2006</font></td>
            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">TEGAL
              CORPORATION</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td>&#160;</td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
            <td><font size="2">/s/ Christine T. Hergenrother</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2"><font style="FONT-FAMILY: " size="1">&#160;</font></td>
            <td align="left">
              <hr style="COLOR: black" align="left" noshade size="2" width="80%"><font size="2">Name:</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Christine
              T. Hergenrother</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Title:
              <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
              Financial Officer</font></font></td>
          </tr>

      </table><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 252pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt"></font>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 252pt; TEXT-INDENT: -252pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div><br>
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          <div style="WIDTH: 100%; TEXT-ALIGN: center">
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>EXHIBIT
      INDEX</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 288pt; TEXT-INDENT: -108pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
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        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">

            <tr valign="top" style="line-height: 1.25;">
              <td style="width: 36pt;">&#160;</td>
              <td align="left" style="width: 81pt;"><u><font size="2">Exhibit
                No.</font></u></td>
              <td align="left"><u><font size="2">Description</font></u></td>
            </tr>

        </table>
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              <td style="width: 36pt;">
              </td>
              <td align="left" style="width: 81pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">16.1</font></td>
              <td>
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Letter
                  from Moss Adams, LLP</font></div>
              </td>
            </tr>

        </table>
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{"company-data": {"conformed-name": "TEGAL CORP /DE/", "cik": "0000931059", "assigned-sic": "3559", "irs-number": "680370244", "state-of-incorporation": "DE", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-26824", "film-number": "061058440"}, "business-address": {"street1": "2201 SOUTH MCDOWELL BLVD", "city": "PETALUMA", "state": "CA", "zip": "94954", "phone": "7077635600"}, "mail-address": {"street1": "2201 SOUTH MCDOWELL BLVD", "city": "PETALUMA", "state": "CA", "zip": "94954"}}
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): August 22, 2006
__________________
Tegal
      Corporation
(
Exact
      name of Registrant as Specified in its Charter)
Delaware
000-26824
68-0370244
(State
                or other jurisdiction
of
                incorporation)
(Commission
File
                Number)
(I.R.S.
                Employer
Identification
                No.)
2201
                South McDowell Boulevard
Petaluma,
                California 94954
(Address
                of Principal Executive Offices)
(707)
                763-5600
(Registrant's
                telephone number, including area code)
______________________________________________
(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 (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. Changes in Registrant's Certifying Accountant
On
      August
      22, 2006, Tegal Corporation (the "Company") accepted the resignation of Moss
      Adams, LLP as its independent registered public accounting firm and engaged
      Burr, Pilger, and Mayer, LLP as the new independent registered public accounting
      firm. The decision to change independent registered public accounting firms
      was
      approved by the Audit Committee of the Company's Board of
      Directors.
The
      reports of Moss Adams on the Company's financial statements as of and for the
      years ended March 31, 2005 and March 31, 2006 contained no adverse opinion
      or
      disclaimer of opinion and were not qualified or modified as to uncertainty,
      audit scope or accounting principle. During the fiscal years ended March 31,
      2005 and March 31, 2006 and through August 22, 2006, there were (1) no
      disagreements with Moss Adams on any matter of accounting principles or
      practices, financial statement disclosure, or auditing scope or procedure,
      which
      disagreements, if not resolved to the satisfaction of Moss Adams, would have
      caused Moss Adams to make reference thereto in their reports on the financial
      statements for such years, and (2) no reportable events (as defined in
      Regulation S-K Item 304(a)(1)(v)). The Company has requested that Moss Adams
      furnish it with a letter addressed to the SEC stating whether or not Moss Adams
      agrees with the above statements. A copy of such letter dated August 25, 2006
      from Moss Adams is being filed as Exhibit 16.1 to this
      Form 8-K.
During
      the fiscal years ended March 31, 2005 and March 31, 2006 and through August
      22,
      2006, Burr, Pilger and Mayer LLP performed tax services for the Company, but
      consulting services were not performed by Burr, Pilger and Mayer, LLP or any
      other independent accounting firm regarding either (1) the application of
      accounting principles to a specified transaction, either completed or proposed,
      or the type of audit opinion that might be rendered on the Company's financial
      statements, or (2) any matter that was either the subject of a
      disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation
      S-K and the related instructions to Item 304 of Regulation S-K, or a reportable
      event, as that term is described in Item 304(a)(1)(v) of Regulation
      S-K.
Item
      9.01.  Financial Statements and Exhibits
(d)
      Exhibits.
Exhibit
              No.
Description
16.1
Letter
                from Moss Adams, LLP
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:
              August 28, 2006
TEGAL
              CORPORATION
By:
/s/ Christine T. Hergenrother
Name:
Christine
              T. Hergenrother
Title:
Chief
              Financial Officer
EXHIBIT
      INDEX
Exhibit
                No.
Description
16.1
Letter
                  from Moss Adams, LLP