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PROMISSORY NOTE BETWEEN THE COMPANY & ACUTATE JAPAN

Effective Date: December 27, 1997
Parties:

Actuate

Sectors: Computer Software and Services
Governing Law:  California
EXHIBIT 10.7



PROMISSORY NOTE

---------------



$ 164,934 December 27, 1997

San Mateo, California



FOR VALUE RECEIVED, the undersigned Actuate Japan Co., Ltd. ("Maker") promises to pay to the order of Actuate Software Corporation ("Actuate"), located at 999 Baker Way, Suite 270, San Mateo, California 94404, the principal sum of One Hundred Sixty Four Thousand Nine Hundred Thirty Four Dollars ($164,934) upon the terms and conditions specified below.



1. Principal. The entire principal balance of this Promissory Note

--------- ("Note"), including any accrued but unpaid interest, shall become due and payable in the amounts and on the dates set forth in Exhibit A hereto.

---------



2. Interest. Interest shall accrue under this Note at a rate of

-------- 10.0% per annum.



3. Application of Payment. Payment shall be made in lawful tender

---------------------- of the United States. Prepayment of principal and accrued interest may be made at any time without penalty.



4. Events of Acceleration. The entire unpaid principal sum of this

...

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