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                       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)                 Commission File Number
        May 5, 2004                                       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)



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ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

         (c)

     99.1 Press  release dated May 5, 2004  announcing  earnings for the quarter
ended March 31, 2004 and the withdrawal of its  application for NASDAQ Small Cap
Exchange listing.




ITEM 9.  REGULATION FD DISCLOSURE

     On May 5, 2004,  Imergent,  Inc.  announced its  financial  results for the
quarter ended March 31, 2004 and announced the withdrawal of its application for
NASDAQ Small Cap Exchange listing.  The full text of the press release issued in
connection  with the  announcement  is attached as Exhibit  99.1 to this Current
Report on Form 8-K.

     In accordance with the procedural guidance in SEC Release No. 33-8216,  the
information in this Form 8-K and the Exhibit  attached hereto is being furnished
under "Item 9. Regulation FD Disclosure"  rather than under "Item 12. Disclosure
of Results of Operations and Financial  Condition." The information shall not be
deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934
(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 or the Exchange  Act,  except as expressly  set forth by
specific reference in such a 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 5, 2004                IMERGENT, INC.

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