UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): January 7, 2008

Jefferies Group, Inc.

(Exact name of registrant as specified in its charter)

Delaware

1-14947

95-4719745

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

520 Madison Ave., 12th Floor, New York, New York

10022

(Address of Principal Executive Offices) (Zip Code)


Registrant�s telephone number, including area code: 212-284-2550

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

? Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

? Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

? Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

? Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.02     Results of Operations and Financial Condition.

Item 7.01     Regulation FD Disclosure.

On January 7, 2008, we issued a press release announcing preliminary financial results for the quarter and year ended December 31, 2007.  A copy of the press release is attached
hereto as Exhibit 99 and is incorporated herein by reference.

Item 9.01     Financial Statements and Exhibits.

                   The following exhibit is furnished with this report:

                   Number               Exhibit

                   99                             January 7, 2008 press release.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Jefferies Group, Inc.

 

Date:

January 7, 2008

By:

/s/ Roland T. Kelly

Roland T. Kelly

Assistant Secretary

INDEX TO EXHIBITS

Exhibit No.            Description

99                            January 7, 2008 press release.