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
          October 26, 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)

Item 2.02. Results of Operations and Financial Condition.

On October 26, 2004, 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: 99.1 Press
release of iMergent, Inc. dated October 26, 2004.


                                   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: October 26, 2004 IMERGENT, INC.





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