SecProbe.io

CORRESP
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corresp

VIA EDGAR

February 21,
2007

    ATTN:

    Mr. Craig Wilson

    Mr. Chris White

    Re:

    Network Appliance, Inc.

    Review of Form 10-K for the
fiscal year ended April 30, 2005; Form 10-K for the fiscal year ended April 30, 2006;

Form 10-Q for Quarterly Period Ended July 28, 2006;
Form 10-Q for Quarterly Period Ended October 27, 2006

    File No. 000-27130

Dear Mr. White:

     Reference is made to the
 comment letter received from
the Securities and Exchange Commission (the “Commission”)
dated February 7, 2007 by Network
Appliance, Inc. (the “Company”) regarding the Commission’s review of the above-referenced filings.
The Company respectfully requests that it be granted an extension
until March 30, 2007 to provide a
response to the comment letter. The Company intends to file its next Form 10-Q in early March and is also preparing for an
 Analysts’ Day conference
on March 13, 2007. These two projects will require significant commitments of time on the part of our finance and
 legal
groups such that the Company would not have sufficient time and resources to respond to the comment letter before the
 end of March.
This extension will enable the Company to more thoroughly review
and respond to the comments in light of these other commitments. Please contact the undersigned if you wish to discuss
 our request for an
extension.

Sincerely,

/s/
Andrew Kryder

Andrew Kryder

Senior Vice President Legal and Tax

General Counsel

Network Appliance, Inc.

cc: Steve Bochner