SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

Form 6-K

Report of Foreign Issuer ~~Pursuant to Rule 13a-16 or 15d-16 of~~ ~~the Securities Exchange Act of 1934~~

Pursuant to Rule 13a-16 or 15d-16 of
the Securities Exchange Act of 1934

For the month of: May, 2005

CALL-NET ENTERPRISES INC.

(Name of registrant)

2235 Sheppard Avenue East
Suite 1800
North York, Ontario
Canada M2J 5G1
(Address of Principal Executive Officers)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:


Form 20-F o		Form 40-F þ

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the SEC pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934:


Yes o		No þ

If “Yes” is marked, indicate the file number assigned to the registrant in connection with Rule 12g3-2(b): N/A

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereto duly authorized.

	CALL-NET ENTERPRISES INC.	~~CALL-NET ENTERPRISES INC.~~
Date: May 25, 2005		By:	/s/ Roy Graydon
Date: May 26, 2005	By:	/s/ Roy Graydon
		Name: Roy Graydon
		Name:	Roy Graydon
		Title: Executive Vice President and
		Title:	Executive Vice President and Chief Financial Officer
		Chief Financial Officer

EXHIBIT INDEX

Exhibit		Description of Exhibit
99.1		~~Press~~Notice ~~Release~~of ~~issued~~Special byMeeting ~~Rogers~~and ~~Communications~~Management ~~Inc.~~Proxy onCircular — May 1125, 2005 ~~– Rogers and Call-Net to hold joint teleconference to discuss Rogers’ Acquisition of Call-Net~~
99.2		~~Press~~Proxy ~~Release~~for ~~issued~~Holders byof ~~Rogers~~Common ~~Communications Inc. on May 11, 2005 – Rogers Communications Announces Agreement to Acquire Call-Net Enterprises in all stock transaction~~Shares
99.3		~~Report~~Proxy offor ~~Voting~~Holders ~~Results from Annual and Special Meeting~~ of ~~Shareholders~~Class ~~held~~B onNon-Voting ~~May 4, 2005~~Shares
99.4		~~Notice~~Letter toof ~~Canadian~~Transmittal ~~Regulatory~~for ~~Authorities~~the ~~regarding~~registered ~~Special~~holders ~~Meeting~~ of ~~Shareholders~~Common toShares beand ~~held~~Class onB ~~June~~Non-Voting ~~29, 2005~~Shares
99.5		~~Material~~Officer's Change Report filed with SEDAR on May 19,2005 “including Press Release Announcement issued on May 11, 2005 and filed on SEDAR on May 11, 2005 together with Arrangement Agreement made as of May 11, 2005 and filed on SEDAR of May 19, 2005Certificate
99.6		Press Release issued on May 25, 2005 – Call-Net Enterprises Inc. Announces Special Meeting of Shareholders to Approve a Plan of Arrangement

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