Company:  POLYCOM INC (PLCM)
Form Type:  10-Q
Filing Date:  7/31/2009 
CIK:  0001010552 
Address:  4750 WILLOW ROAD 
City, State, Zip:  PLEASANTON, California 94588-2708 
Telephone:  (925) 924-6000 
Fiscal Year:  12/31 
Last Trade
Last Trade: 
$23.76   		Change: 
0.00 (0.00%)  
Trade Time: 
Feb 09   		Market Cap: 
$2.01B
Description of Business
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  FORM 10-Q
    PART I - FINANCIAL INFORMATION
      Item 1. FINANCIAL STATEMENTS
        BALANCE SHEET
        INCOME STATEMENT
        CASH FLOW
        NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
          BALANCE SHEET
      Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL ...
      Item 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT ...
      Item 4. CONTROLS AND PROCEDURES
    PART II OTHER INFORMATION
      Item 1. LEGAL PROCEEDINGS
      ITEM 1A. RISK FACTORS
      Item 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF ...
      Item 3. DEFAULTS UPON SENIOR SECURITIES
      Item 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS
      Item 5. OTHER INFORMATION
      Item 6. EXHIBITS
    SIGNATURE
    EXHIBIT INDEX
  EXHIBIT 10.1
  EXHIBIT 10.2
  EXHIBIT 31.1
    CERTIFICATION
  EXHIBIT 31.2
    CERTIFICATION
  EXHIBIT 32.1
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