**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION **

**WASHINGTON,      D.C. 20549**

**FORM      10-K/A**

**Amendment      No. 2**

**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, 2005**

**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.                                                                         |   |

----

**EXPLANATORYNOTE**

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

| **Name**                                                | **Age** | **Position**                                                                |
|---------------------------------------------------------|---------|-----------------------------------------------------------------------------|
| Donald                R. Uzzi                      | 53      | Chairman                of the Board, Chief Executive Officer and President |
| Rajiv                Garg                          | 46      | Executive                Vice President of Merisel Americas                 |
| John                Sheehan                        | 51      | President                of Color Edge                                      |
| Ken                Wasserman                       | 46      | President                of Comp 24                                         |
| Allyson                Vanderford                  | 37      | Chief                Financial Officer                                      |
| Albert                J. Fitzgibbons III (2) (3)   | 60      | Director                                                                    |
| Ronald                P. Badie (1) (4)             | 63      | Director                                                                    |
| Bradley                J. Hoecker (2) (3)          | 44      | Director                                                                    |
| Dr.                Arnold Miller (1) (3)           | 77      | Director                                                                    |
| Lawrence                J. Schoenberg (1) (2) (3)  | 73      | Director                                                                    |

**Donald      R. Uzzi **
has      served as Chief Executive Officer and President since November 2004. Mr. Uzzi      was elected to the Board of Directors as a director in December 2004. He was      elected Chairman of the Board of Directors in April 2005. From December 2002      to      November 2004, Mr. Uzzi provided consulting services for various companies      on      marketing, corporate strategy and communications. From July 1999 to December      2002, Mr. Uzzi was Senior Vice President of Electronic Data Systems Corporation.      From July 1998 to July 1999, Mr. Uzzi was a principle officer of Lighthouse      Investment Group. From August 1996 to April 1998, Mr. Uzzi served as Executive      Vice President at Sunbeam Corporation. Prior to 1996, Mr. Uzzi held the position      of President of the Gatorade North America division of Quaker      Oats.

**Rajiv      Garg**

**John      Sheehan**

**Kenneth      Wasserman**

**Allyson      Vanderford**

**Albert      J. Fitzgibbons III**
* *

**Ronald      P. Badie**

**Bradley      J. Hoecker**

**Dr.      Arnold Miller**

**Lawrence      J. Schoenberg**
* *

** **

**Certain      Legal Proceedings**

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

**Code      Of Business Conduct**

----

Table            of Contents

**Item      15. Exhibits.**

**Exhibits:**

----

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 |

----

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 |