UNITED STATES
                       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): September 27, 2006



                               ACTUANT CORPORATION
             (Exact name of Registrant as specified in its charter)


         Wisconsin                     1-11288                   39-0168610
(State or other jurisdiction         (Commission              (I.R.S. Employer
     of incorporation)               File Number)            Identification No.)



                         13000 West Silver Spring Drive
                                Butler, WI 53007

           Mailing address: P.O. Box 3241, Milwaukee, Wisconsin 53201
               (Address of principal executive offices) (Zip code)

       Registrant's telephone number, including area code: (414) 352-4160


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 September 27, 2006, Actuant Corporation (the "Company") announced its
results of operations for the fourth quarter and fiscal year ended August 31,
2006. A copy of the press release announcing the Company's results for the
fourth quarter and fiscal year ended August 31, 2006 is attached as Exhibit 99.1
to this report on Form 8-K and incorporated herein by reference.


Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

        99.1    Press Release of the Company dated September 27, 2006.







                                        2



                                    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, hereunto duly authorized.



                                                ACTUANT CORPORATION
                                                    (Registrant)


Date: September 27, 2006                        By: /s/ Andrew G. Lampereur
                                                    ----------------------------
                                                    Andrew G. Lampereur
                                                    Executive Vice President and
                                                    Chief Financial Officer





                                        3