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        January 23, 2009
 Peter Oppenheimer  Senior VP and Chief Financial Officer Apple Inc. 1 Infinite Loop Cupertino, CA  95014
 Re: Apple Inc.
Form 10-K for the Fiscal Year Ended September 27, 2008
Filed on November 5, 2008
  Form 10-Q for the Fiscal Quarter Ended December 27, 2008
Filed on January 23, 2009
  Forms 8-K filed on October 21, 2008 and January 21, 2009   File No. 000-10030
Dear Mr. Oppenheimer:

We have reviewed your definitive proxy statement and your response letter dated
January 5, 2008, in connection with the above -referenced Form 10-K, and we have the
following comments.  If indicated, we think you should revise your document in response
to these comments.  If you disagree, we w ill consider your explanation as to why our
comments are inapplicable or a revision is  unnecessary.  Please be as detailed as
necessary in your explanation.  In our comments, we may ask you to provide us with supplemental information so we may better understand your disclosure.  After reviewing
this information, we may raise additional comments.  Unless otherwise noted, where
prior comments are referred to they re fer to our letter dated December 22, 2008.

Form 10-K for the fiscal year ended September 27, 2008

Item 11. Executive Compensation (incorporat ed from definitive proxy materials)

Review, Approval or Ratification of Transactions with Related Persons

Transactions with Related Persons, page 18
1. You disclose that Apple enters into commercial dealings with Genetech and
Google, but you have not provided all of the information called for by Item 404(a)
of Regulation S-K with respect to these tr ansactions.  Please provide us with your
analysis of why you believe Item 404( a) does not apply to the company’s

Peter Oppenheimer
Apple Inc.
January 23, 2009 Page 2
commercial dealings with Genentech and G oogle.  In this regard, tell us how you
concluded that neither Dr. Levinson nor Dr. Schmidt has a “material direct or
indirect interest in any such commercial  dealings,” in light  of their respective
positions as chief executive offi cers of Genentech and Google.

Form 10-Q for the Fiscal Qu arter Ended December 27, 2008

Note 2. Financial Instruments

Cash, Cash Equivalents and Ma rketable Securities, page 7
2. We note that the Company changed its acc ounting presentation for certain fixed-
income securities for classification betw een short-term and long-term marketable
securities.  Please explain in further deta il the difference in the Company’s prior
methodology (i.e. classification based on the nature of the se curities and their
availability for use in current operati ons) and the Company’s current methodology
(i.e. classification based on each instrume nt’s underlying contractual maturity
date), what accounting litera ture the Company considered in determining that
both methods were appropriate under GAAP, and why the new method is
preferable.  Additionally, pl ease tell us how the Company determined that Q1’09
was the appropriate period to adopt the change in accounting principal.  Please
confirm if there were any changes in the Company’s ability to redeem marketable
securities prior to their or iginal maturity date.
 Forms 8-K filed on October 21, 2008 and January 21, 2009

3. We note your presentation of a non-GAAP c ondensed consolidated statements of
operations in the Forms 8-K noted above.  We believe the presentation of a condensed non-GAAP operating statemen t appearing in these Forms 8-K may
create the unwarranted impression to investors that the non-GAAP operating
statement has been prepared under a co mprehensive set of accounting rules or
principles while also conveying undue prominence to a statement based on non-GAAP measures.  In addition, Section II.A.2 of SEC Release 33-8176 defines
non-GAAP measures and does not contem plate including non-GAAP financial
statements as a “measure.”  Please remove this presentation, or explain to us in
reasonable detail why its retention is jus tified in light of these concerns.  As a
substitute for this presentation fo rmat, you may consider presenting only

individual non-GAAP measures (i.e., line items, subtotal s, etc.), provided each
one complies with Item 10 of Regulati on S-K and the Division of Corporation
Finance’s Frequently Asked Questions Regarding Use of Non-GAAP Financial
Measures, Question 8.

* * * * * * *

Peter Oppenheimer
Apple Inc. January 23, 2009 Page 3
Please respond to this comment within 10 business days or tell us when you will
provide us with a response.  Please submit all correspondence and supplemental materials
on EDGAR as required by Rule 101 of Regulat ion S-T.  If you amend your filing, you
may wish to provide us with marked copies of any amendment to expedite our review.  Please furnish a cover letter that keys your response to our comments and provides any
requested information.  Detailed cover letters greatly facilitate our review.  Please understand that we may have additional comm ents after reviewing any amendment and
your response to our comment.
 You may contact Melissa Fe ider, Staff Accountant, at  (202) 551-3379 or me at
(202) 551-3499 if you have any questions regarding comments on the financial statements and related matters.  Please addre ss questions regarding all other comments to
Katherine Wray, Staff Attorne y, at (202) 551-3483 or David L.  Orlic, Special Counsel, at
(202) 551-3503.
       S i n c e r e l y ,           C r a i g  W i l s o n
Sr. Asst. Chief Accountant