Company:  CSP INC /MA/ (CSPI)
Form Type:  10-K
Filing Date:  12/29/2008 
CIK:  0000356037 
Address:  43 MANNING ROAD 
City, State, Zip:  BILLERICA, Massachusetts 01821 
Telephone:  (978) 663-7598 
Fiscal Year:  09/30 
Last Trade
Last Trade: 
$3.56   		Change: 
-0.0901 (-2.47%)  
Trade Time: 
11:07 AM EST   		Market Cap: 
$12.77M
Description of Business
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  FORM 10-K
    PART I
      Item 1. Business
      Item 1A. Risk Factors
      Item 2. Properties
      Item 3. Legal Proceedings
      Item 4. Submission of Matters to a Vote of Security Holders
    PART II
      Item 5. Market for Registrant's Common Equity, Related ...
      Item 7. Management's Discussion and Analysis of Financial ...
        Overview of Fiscal 2008 Results of Operations
        Liquidity and Capital Resources
      Item 8. Financial Statements and Supplementary Data
      Item 9. Changes in and Disagreements with Accountants on ...
      Item 9A. Controls and Procedures
      Item 9B. Other Information
    PART III
      Item 10. Directors, Executive Officers and Corporate Governance
      Item 11. Executive Compensation
      Item 12. Security Ownership of Certain Beneficial Owners and ...
      Item 13. Certain Relationships and Related Transactions, and ...
      Item 14. Principal Accountant Fees and Services
    PART IV
      Item 15. Exhibits and Financial Statement Schedules
    Report of Independent Registered Public Accounting Firm
    Notes to Consolidated Financial Statements
    SIGNATURES
    REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
    BALANCE SHEET
    INCOME STATEMENT
    STOCKHOLDERS EQUITY
    CASH FLOW
  EXHIBIT 10.2
  EXHIBIT 10.4
  EXHIBIT 10.10
  EXHIBIT 21.1
    SUBSIDIARIES
  EXHIBIT 23.1
    Consent of Independent Registered Public Accounting Firm
  EXHIBIT 31.1
    CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ...
  EXHIBIT 31.2
    CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ...
  EXHIBIT 32.1
  EXHIBIT 32.2
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