FORM 8-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D. C.  20549


FORM 8-K


CURRENT REPORT


Pursuant to Section 13 or 15 (d) of the

Securities Exchange Act of 1934


Date of Report (Date of earliest event reported): October 5, 2006


NEXT, INC.

(Exact name of registrant as specified in its charter)


Delaware

0-25247

95-4675095

(State of Incorporation)

(Commission File No.)

(IRS Employer Identification No.)


7625 Hamilton Park Drive, Suite 12, Chattanooga, Tennessee 37421

(Address of principal executive offices)



423-296-8213

(Registrant’s telephone number, including area code)


___________________________________________________

(Former name or former address, if changed since last report.)


Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

 

¨

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 




Item 2.02. Results of Operations and Financial Condition.


On October 5, 2006, the Registrant issued a press release reporting earnings results for the three and nine months ended September 1, 2006.


Item 9.01.  Financial Statements and Exhibits.


(c)

Exhibits


99.1

Press release dated October 5, 2006 reporting earnings for the three and nine months ended September 1, 2006.




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 hereunto duly authorized.


NEXT, INC.



Date: October 5, 2006

By:/s/ Charles L. Thompson

Charles L. Thompson

Chief Financial Officer




EXHIBIT INDEX


Exhibit No.

Description


99.1

Press release dated October 5, 2006 reporting earnings for the three and nine months ended September 1, 2006.