Before Updating the Firmware for your Polycom, check the software release matrix for the correct version.
Once you have the required version, you then need to setup the phone to download the firmware
| Firmware 4.0.0 or later Polycom Logo appears Press Cancel when "Loading Application" appears  Select Setup during the countdown  Enter the => Password <=  Select Provisioning Server  Modify the Server Type, Server Address, Server User and Server Password  | Firmware 3.3.5 or older Polycom Logo appears Select Setup during the countdown Enter the => Password <= Select Provisioning Server Modify the Server Type, Server Address, Server User and Server Password |
Location the Server Address for the Correct Firmware here
http://140.242.64.35/WEBCONTENT/directory.html
Server Type: HTML Server Address: 140.242.64.35/FIRMWARE Server User: BLANK Server Password: BLANK