**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION **

**WASHINGTON,      D.C. 20549**

**FORM      10-K/A**

**Amendment      No. 1**

**FOR      ANNUAL AND TRANSITION REPORTS**

**PURSUANT      TO SECTIONS 13 OR 15(d) OF THE**

**SECURITIES      EXCHANGE ACT OF 1934**

**(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 __________.**

**MERISEL,      INC.**

**(Exact      name of registrant as specified in its charter)**

| **Delaware**                                                   | **01-17156**                            | **95-4172359**                                        |
|----------------------------------------------------------------|-----------------------------------------|-------------------------------------------------------|
| (State                or other jurisdiction of incorporation)  | (Commission                File Number) | (I.                R. S. Employer identification No.) |
|                                                           |                                    |                                                  |
| **127                W. 30****th****Street, 5****th****Floor** |                                    | **10001**                                             |
| **New                York, NY**                                |                                    | (Zip                Code)                             |
| (Address                of principal executive offices)        |                                    |                                                  |

** **

**Documents      Incorporated By Reference**

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**TABLE          OF CONTENTS**

|                        | Explanatory                    Note                                                       |
|-----------------------------|-------------------------------------------------------------------------------------------|
|                        |                                                                                      |
| Item                    10. | Directors                    and Executive Officers of the                    Registrant. |
| Item                    15. | Exhibits                                                                                  |

----

**EXPLANATORY      NOTE**

**Item        10. Directors and Executive Officers of the        Registrant.**

| **Name**                                                   | **Age** | **Position**                                                                    |
|------------------------------------------------------------|---------|---------------------------------------------------------------------------------|
| Rajiv                    Garg                         | 46      | Executive                    Vice President of Merisel Americas                 |
| John                    Sheehan                       | 51      | President                    of Color Edge                                      |
| Donald                    R. Uzzi                     | 53      | Chairman                    of the Board, Chief Executive Officer and President |
| Allyson                    Vanderford                 | 37      | Chief                    Financial Officer                                      |
| Ken                    Wasserman                      | 45      | President                    of Comp 24                                         |
| Ronald                    P. Badie (1)                | 62      | Director                                                                        |
| Albert                    J. Fitzgibbons III (2) (3)  | 60      | Director                                                                        |
| Bradley                    J. Hoecker (2)             | 43      | Director                                                                        |
| Dr.                    Arnold Miller (1)(3)           | 77      | Director                                                                        |
| Lawrence                    J. Schoenberg (1)(2)(3)   | 73      | Director                                                                        |

**Rajiv        Garg**

**John        Sheehan**

**Donald        R. Uzzi**

**Allyson        Vanderford**

**Kenneth        Wasserman**

**Ronald        P. Badie**

**Albert        J. Fitzgibbons III**
* *

**Bradley        J. Hoecker**

**Dr.        Arnold Miller**

**Lawrence        J. Schoenberg**
* *

** **

**Certain        Legal Proceedings**

**Section        16(a) Beneficial Ownership Reporting Compliance**

**Code        of Business Conduct**

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Table              of Contents

**Item        15. Exhibits.**

**Exhibits:**

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Table            of Contents

**SIGNATURES**

|                                            |                                                                                     |                                |
|-------------------------------------------------|------------------------------------------------------------------------------------------|-------------------------------------|
|                                            | **MERISEL,                  INC.**                                                       |
|                                       |                                                                                |                           |
| Date:                   September 29, 2006 | By:                                                                                      | /s/                  Donald R. Uzzi |
|                                            | Donald                  R. Uzzi                                                          |
|                                            | Title:                  Chairman, Chief Executive Officer and                  President |

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Table            of Contents

**INDEX      OF EXHIBITS**

| 31.1   | Certification                of the Chief Executive Officer                pursuant to Section 302 of the Sarbanes-Oxley Act of                2002. | Filed                herewith |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------|
|   |                                                                                                                                                 |                          |
| 31.2   | Certification                of the Chief Financial Officer                pursuant to Section 302 of the Sarbanes-Oxley Act of                2002. | Filed                herewith |
|   |                                                                                                                                                 |                          |