Item 8.01 Other Events.

Equinix, Inc. ("Equinix") is filing as Exhibit 99.1 (which is incorporated by reference herein) a description of the material United States federal income tax considerations relating to Equinix's qualification and taxation as a real estate investment trust for United States federal income tax purposes and the acquisition, ownership and disposition of Equinix's stock. This description contained in Exhibit 99.1 replaces and supersedes prior descriptions of the federal income tax treatment of Equinix and its stockholders to the extent they are inconsistent with the description contained in this Form 8-K and any reference to a prior description shall be deemed to be a reference to this description.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

8.1 Opinion of Sullivan & Worcester LLP as to tax matters. ( Filed herewith. )

23.1 Consent of Sullivan & Worcester LLP (contained in Exhibit 8.1)

99.1 Material United States Federal Income Tax Considerations. ( Filed herewith. )

104 Cover Page Interactive Data File - the cover page iXBRL tags are embedded within the Inline XBRL document

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