| S | QUARTERLY      REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|---|---------------------------------------------------------------------------------------------|

| £ | TRANSITION      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|--------|----------------------------------------------------------------------------------------------------|

| Delaware                                                            | 22-2356861                                |
|---------------------------------------------------------------------|-------------------------------------------|
| (State      or other jurisdiction of incorporation or organization) | (I.R.S.      Employer Identification No.) |

| Large      accelerated filer |  ̈                                                         | Accelerated      filer         |  ̈ |
|------------------------------|----------------------------------------------------------------|--------------------------------|--------|
|                         |                                                           |                           |   |
| Non-accelerated      filer   |  ̈ (Do not      check if a smaller reporting company) | Smaller      reporting company | x      |

----

| Exhibit Number | Description |
|----------------|-------------|

| 10.64* | Form      of ratification of consent to the adoption of BPO Management Services,      Inc. 2007 Stock Incentive Plan                                                                                                                                                                                                                        |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                        |   |
| 31.1*  | Certification      of Principal Executive Officer Required by Rule 13a-14(a) of the      Securities Exchange Act of 1934, as amended, as Adopted Pursuant to      Section 302 of the Sarbanes-Oxley Act of 2002                                                                                                                   |   |
|   |                                                                                                                                                                                                                                                                                                                                        |   |
| 31.2*  | Certification      of Principal Financial Officer Required by Rule 13a-14(a) of the      Securities Exchange Act of 1934, as amended, as Adopted Pursuant to      Section 302 of the Sarbanes-Oxley Act of 2002                                                                                                                             |   |
|   |                                                                                                                                                                                                                                                                                                                                        |   |
| 32     | Certification      of Chief Executive Officer and Chief Financial Officer Pursuant to 18      U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the      Sarbanes-Oxley Act of 2002  (incorporated by reference to      Exhibit 32 of the registrant’s Current Report on Form 10-Q, filed on      August 14, 2008) |   |

|                        |                                              | BPO      MANAGEMENT SERVICES, INC  |
|-----------------------------|---------------------------------------------------|------------------------------------|
|                        |                                              |                               |
|                        |                                              |                               |
| Dated:      August 19, 2008 |                                         | /s/ Donald      W. Rutherford |
|                        | Donald      W. Rutherford, Chief FinancialOfficer |