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

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                                    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): August 10, 2005
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                                 SMARTPROS LTD.
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             (Exact name of Registrant as specified in its charter)

            Delaware                    001-32300             13-4100476      
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(State or other jurisdiction           (Commission           (IRS Employer 
      of incorporation)                File Number)        Identification No.)



          12 Skyline Drive
         Hawthorne, New York                                    10532
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 (Address Of Principal Executive Office)                      (Zip Code)

        Registrant's telephone number, including area code (914) 345-2620
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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

         On  August  10,  2005,  we issued a press  release,  a copy of which is
attached hereto as Exhibit 99.1 and is incorporated by reference, announcing our
financial results for the three and six month periods ended June 30, 2005.


ITEM 9.01: FINANCIAL STATEMENTS AND EXHIBITS

    (c) EXHIBITS.

           EXHIBIT
             NO.                          DESCRIPTION
           -------                        -----------

            99.1       Press   release,   dated  August  10,  2005,   announcing
                       financial  results  for the three  and six month  periods
                       ended June 30, 2005.


         In accordance with General Instruction B.2 of Form 8-K, the information
in this Current Report on Form 8-K,  including Exhibit 99.1, shall not be deemed
to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934,
as amended (the "Exchange  Act"), or otherwise  subject to the liability of that
section,  and shall  not be  incorporated  by  reference  into any  registration
statement or other  document filed under the Securities Act of 1933, as amended,
or the  Exchange  Act,  except  as  shall be  expressly  set  forth by  specific
reference in such filing.

                                   SIGNATURES

         Pursuant to the  requirements  of the Securities  Exchange Act of 1934,
the  Registrant  has duly caused this Current Report on Form 8-K to be signed on
its behalf by the undersigned, hereunto duly authorized.

                                                SmartPros Ltd.

Dated:   August 11, 2005                        By: /s/ ALLEN S. GREENE         
                                                    ----------------------------
                                                    Allen S. Greene,
                                                    Chief Executive Officer
                                                                                

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