SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 8-K/A

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934


          Date of Report
(Date of earliest event reported)                 Commission File Number
---------------------------------                 ----------------------
          April 28, 2005                                 000-27941


                                 IMERGENT, INC.
              -----------------------------------------------------
             (Exact name of Registrant as specified in its charter)


         Delaware                                            87-0591719
-------------------------------                          ------------------
(State or other jurisdiction of                           (IRS Employer
 incorporation or organization)                          Identification No.)


                           754 EAST TECHNOLOGY AVENUE
                                OREM, UTAH 84097
              -----------------------------------------------------
              (Address of principal executive offices and zip code)

                                 (801) 227-0004
                         -------------------------------
                         (Registrant's telephone number)



Item 2.02. Results of Operations and Financial Condition.

On April 28, 2005, iMergent, Inc. issued a press release, a copy of which is
being furnished as Exhibit 99.1 hereto and is incorporated herein by reference.
Pursuant to the rules and regulations of the Securities and Exchange Commission,
such exhibit and the information set forth therein and herein shall be deemed
"furnished" and not "filed" for purposes of Section 18 of the Securities
Exchange Act of 1934, as amended, or 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 9.01. Financial Statements and Exhibits.

         (c) Exhibits. The following exhibit is furnished with this Form 8-K/A:

                  99.1     Corrected Press release of iMergent, Inc. dated April
                           28, 2005.



                                   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: April 29, 2005                            IMERGENT, INC.


                                                By: /s/ ROBERT LEWIS
                                                ------------------------------
                                                Name: Robert Lewis
                                                Title: Chief Financial Officer



Exhibit 99.1      iMergent Reports Record Fiscal Third Quarter Revenue, Pre-Tax
                  Earnings and Cash Flows