Item 2.02                      Results of Operations and Financial Condition.

The following information is being “furnished” in accordance with General Instruction B.2. of Form 8-K and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (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, as amended (the “Securities Act”), or the Exchange Act, except as expressly set forth by specific reference in such filing.

On Thursday, January 31, 2008, Westaff, Inc. (the “Company”) issued a press release after the close of the market announcing its financial and operating results for the fourth fiscal quarter and year ended November 3, 2007.  The press release misstated 4 th  quarter earnings per share as $0.08 per share instead of $0.07 per share.  It also contained an error in discussing comparable sales results related to the extra week in fiscal year 2007 as $183.9 million.  The correct number should have been $184.7 million.  On February 1, 2008, the Company issued a corrected press release announcing its financial and operating results for the fourth fiscal quarter and year ended November 3, 2007, a copy of which is attached hereto as Exhibit 99.1 and incorporated herein by reference.