(a)(1)  Financial Statements

      See Index to Consolidated Financial Statements and Consolidated Financial Statement Schedule at page 50 of this report.

      (2)  Financial Statement Schedules

      The following consolidated financial statement schedule of Finisar is filed as part of this report and should be read in conjunction with the consolidated financial statements and related notes.

      Schedules not listed above have been omitted because the information required to be set forth therein is not applicable or is shown in the consolidated financial statements or notes thereto.

      (3)  Exhibits

      The exhibits listed in the Index to Exhibits are filed as part of this report (see page 97).

      (b)  Reports on Form 8-K

      We filed a Report on Form 8-K dated April 29, 2004 to announce the execution of an agreement between Finisar Corporation and Infineon Technologies AG for the acquisition of Infineon’s fiber optics business unit.

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