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): March 17, 2005

                             SmarTire Systems Inc.
             (Exact name of registrant as specified in its charter)



   Yukon Territory                       0-29248               Not Applicable
--------------------------------------------------------------------------------
(State or other jurisdiction     (Commission File Number)      (IRS Employer
     of incorporation)                                       Identification No.)


       150-13151 Vanier Place, Richmond, British Columbia, V6V 2J1, Canada
      --------------------------------------------------------------------
              (Address of principal executive offices and Zip Code)

        Registrant's telephone number, including area code (604) 276-9554

                                   Copies to:
                             Darrin M. Ocasio, Esq.
                       Sichenzia Ross Friedman Ference LLP
                           1065 Avenue of the Americas
                            New York, New York 10018
                              Phone: (212) 930-9700
                               Fax: (212) 930-9725

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))

<PAGE>

ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

      On March 17, 2005, SmarTire Systems Inc. issued a press release announcing
its financial results for the quarter ended January 31, 2005. A copy of the
press release is furnished as Exhibit 99.1 to this report.

      In accordance with General Instruction B.2 of Form 8-K, the information in
this Current Report on Form 8-K, including Exhibit 99.1, shall not be deemed to
be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as
amended (the "Exchange Act"), or otherwise subject to the liability of that
section, and shall not be incorporated by reference into any registration
statement or other document filed under the Securities Act of 1933, as amended,
or the Exchange Act, except as shall be expressly set forth by specific
reference in such filing.


                                INDEX TO EXHIBITS


Exhibit No.      Description
-----------      -----------

99.1             Press release, dated March 17, 2005, issued by SmarTire
                 Systems Inc.

<PAGE>

                                   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.

                                                  SmarTire Systems, Inc.


Date: March 18, 2005                               /s/ Jeff Finkelstein
                                                  -----------------------
                                                  Jeff Finkelstein
                                                  Chief Financial Officer
{"company-data": {"conformed-name": "SMARTIRE SYSTEMS INC", "cik": "0001057293", "assigned-sic": "3823", "irs-number": "000000000", "fiscal-year-end": "0731"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-24209", "film-number": "05692245"}, "business-address": {"street1": "150 13151 VANIER PL", "city": "RICHMOND BC CANADA", "state": "A1", "zip": "V6V 2J1", "phone": "6042769884"}, "mail-address": {"street1": "150 13151 VANIER PL", "city": "RICHMOND BC CANADA", "zip": "V6V 2J1"}}
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): March 17, 2005

                             SmarTire Systems Inc.
             (Exact name of registrant as specified in its charter)

   Yukon Territory                       0-29248               Not Applicable
--------------------------------------------------------------------------------
(State or other jurisdiction     (Commission File Number)      (IRS Employer
     of incorporation)                                       Identification No.)

       150-13151 Vanier Place, Richmond, British Columbia, V6V 2J1, Canada
      --------------------------------------------------------------------
              (Address of principal executive offices and Zip Code)

        Registrant's telephone number, including area code (604) 276-9554

                                   Copies to:
                             Darrin M. Ocasio, Esq.
                       Sichenzia Ross Friedman Ference LLP
                           1065 Avenue of the Americas
                            New York, New York 10018
                              Phone: (212) 930-9700
                               Fax: (212) 930-9725

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 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

      On March 17, 2005, SmarTire Systems Inc. issued a press release announcing
its financial results for the quarter ended January 31, 2005. A copy of the
press release is furnished as Exhibit 99.1 to this report.

      In accordance with General Instruction B.2 of Form 8-K, the information in
this Current Report on Form 8-K, including Exhibit 99.1, shall not be deemed to
be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as
amended (the "Exchange Act"), or otherwise subject to the liability of that
section, and shall not be incorporated by reference into any registration
statement or other document filed under the Securities Act of 1933, as amended,
or the Exchange Act, except as shall be expressly set forth by specific
reference in such filing.

                                INDEX TO EXHIBITS

Exhibit No.      Description
-----------      -----------

99.1             Press release, dated March 17, 2005, issued by SmarTire
                 Systems Inc.
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.

                                                  SmarTire Systems, Inc.

Date: March 18, 2005                               /s/ Jeff Finkelstein
                                                  -----------------------
                                                  Jeff Finkelstein
                                                  Chief Financial Officer