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| **SECURITIES          AND EXCHANGE COMMISSION**
**Washington,          DC 20549**____________________
**FORM 10-K****/A**

    (Mark One)
**[X]****ANNUAL        REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT        OF 1934**
   **For    the fiscal year ended December 31, 2004**Or****
**[   ]****TRANSITION        REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT        OF 1934   **For the transition period from ____________ to ____________ 
     **Commission    file number 1-13810**

**SOCKET COMMUNICATIONS, INC.**    (Exact name of registrant as specified in its charter) 

   **Delaware****94-3155066**  (State or          other jurisdiction of incorporation or organization)   (IRS Employer Identification          No.) 
**37400 Central Court, Newark, CA 94560**    (Address of principal executive offices) 

**(510) 744-2700**    (Registrant's telephone number) 

    Securities registered pursuant to Section 12(b) of the Exchange Act: None    Securities registered pursuant to Section 12(g) of the Exchange Act: Common    Stock, $0.001 Par Value.
**Title of each          class          Common Stock, $0.001 Par Value****Name of each          exchange on which registered          The Nasdaq Stock Market**
Indicate    by check mark whether the registrant (1) has filed all reports required to    be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12    months (or for such shorter period that the registrant was required to file    such reports), and (2) has been subject to such filing requirements for the    past 90 days. YES [X] NO [ ]

Indicate    by check mark if there is no disclosure of delinquent filers in response to    Item 405 of Regulation S-K contained herein, and no disclosure will be contained,    to the best of registrant's knowledge, in definitive proxy or information    statements incorporated by reference in Part III of this Form 10-K or any    amendment to this Form 10-K. [X]

Indicate    by check mark whether the registrant is an accelerated filer (as defined by    Exchange Act Rule 12b-2). YES [X] NO [ ]

The aggregate market value of Common Stock held by non-affiliates    of the registrant as of June 30, 2004, based on the closing price per share    on such date, was $80,062,268. For purposes of this disclosure, shares of    Common Stock held by persons who hold more than 5% of the outstanding shares    of Common Stock and shares held by officers and directors of the registrant    have been excluded, because such persons may be deemed to be affiliates. This    determination of affiliate status is not necessarily conclusive for other    purposes.

As of April 6, 2005, the registrant has 30,157,893 shares of    common stock outstanding.

 

**Documents Incorporated    by Reference**

Items 10, 11, 12, 13 and 14 of Part III are incorporated by    reference from the registrant's Proxy Statement for the Annual Meeting of    Stockholders to be held on April 21, 2005. 

 

 

 

**EXPLANATION:**      Socket Communications, Inc. (the "Company") is filing this amendment to      Form 10-K for the fiscal year ended December 31, 2004, filed with the Securities      and Exchange Commission on March 15, 2005, solely for the purpose of amending      the Consent of Moss Adams LLP filed as Exhibit 23.1. 

 

**ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES AND REPORTS ON FORM      10-K**
Listed below are documents filed or furnished as part of this      amended report.**Exhibit        Number****Description**23.1Consent        of Moss Adams LLP, Independent Registered Public Accounting Firm31.1
Certification of Chief Executive Officer and Chief Financial Officer          pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

 

 

**SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange  Act of 1934, the Registrant has duly caused this report to be signed on its  behalf by the undersigned, thereunto duly authorized.
 **SOCKET      COMMUNICATIONS, INC.**  Date:      April 11, 2005By: /s/      Kevin J. Mills      Kevin J. Mills      President and Chief Executive Officer
 

 

 
 **Signature                _______________________****Title                _____________________________________** **Date                ____________________** /s/      Kevin J. MillsPresident      and Chief Executive Officer       (Principal Executive Officer) 
April 11, 2005
 Kevin      J. Mills      /s/      David W. DunlapChief      Financial Officer and Vice President of Finance and Administration      (Principal Financial and Accounting Officer) 
April 11, 2005
 David      W. Dunlap      /s/      Charlie BassChairman      of the Board 
April 11, 2005
 Charlie      Bass       /s/      Micheal L. GiffordExecutive      Vice President and Director 
April 11, 2005
 Micheal      L. Gifford      /s/      Enzo TorresiDirector 
April 11, 2005
 Enzo      Torresi      /s/      Gianluca RattazziDirector 
April 11, 2005
 Gianluca      Rattazzi      /s/      Peter SealeyDirector 
April 11, 2005
 Peter Sealey      /s/      Leon MalmedDirector 
April 11, 2005
 Leon      Malmed
 

  
Exhibit  23.1
            CONSENT OF MOSS ADAMS LLP INDEPENDENT            REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the Registration    Statements (Forms S-3 No. 333-109150, No. 333-104632, No. 333-100754, No.    333-87348, No. 333-51236, No. 333-96231, No. 333-82591, and No. 333-49001;    and Forms S-8 No. 333-106502, 333-87368, No. 333-85721, No. 333-68347, No.    333-66060, No. 333-59838, No. 333-07669, and No. 33-97350) and related Prospectuses    of our report dated February 11, 2005, with respect to the consolidated financial    statements of Socket Communications, Inc., Socket Communications, Inc. management's    assessment of the effectiveness of internal control over financial reporting,    and the effectiveness of internal control over financial reporting of Socket    Communications, Inc., included in this Annual Report (Form 10-K) for the year    ended December 31, 2004.
/s/              Moss Adams LLP 
San Francisco,    California     March 14, 2005
 

Exhibit  31.1

**CERTIFICATIONS**

I, Kevin J. Mills, certify  that: 

1. I have reviewed this  amendment on Form 10-K of Socket Communications, Inc.; 

2. Based on my knowledge,  this report does not contain any untrue statement of a material fact or omit  to state a material fact necessary to make the statements made, in light of  the circumstances under which such statements were made, not misleading with  respect to the period covered by this report. 

 

 
Date:      April 11, 2005By:      /s/ Kevin J. Mills      Name: Kevin J. Mills      Title: President and Chief Executive Officer
 

 

**CERTIFICATIONS**

I, David W. Dunlap, certify  that: 

1. I have reviewed this  amendment to Form 10-K of Socket Communications, Inc. 

2. Based on my knowledge,  this report does not contain any untrue statement of a material fact or omit  to state a material fact necessary to make the statements made, in light of  the circumstances under which such statements were made, not misleading with  respect to the period covered by this report. 

 
Date:      April 11, 2005By:      /s/ David W. Dunlap      Name: David W. Dunlap      Title: Vice President of Finance and Administration and Chief Financial      Officer
 

 

 

 

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