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 Act of 1934
 
 
Date of Report (Date of earliest event reported): May 3, 2006

GARMIN LTD.
(Exact name of registrant as specified in its charter)

Cayman Islands
0-31983
98-0229227
(State or other jurisdiction
of incorporation)
(Commission File Number)
(I.R.S. Employer
Identification No.)

P.O. Box 30464SMB
5th Floor, Harbour Place
103 South Church Street
George Town, Grand Cayman, Cayman Islands
(Address of principal executive offices)

Registrant’s telephone number, including area code: (345) 946-5203
 
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):

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

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

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

o 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 May 3, 2006, Garmin Ltd. issued a press release announcing its financial results for the fiscal first quarter ended April 1, 2006. A copy of the press release is attached as Exhibit 99.1.

The information in this Item 2.02, and Exhibit 99.1 to this Current Report on Form 8-K, shall not be deemed “filed” for the purposes of or otherwise subject to the liabilities under Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Unless expressly incorporated into a filing of Garmin Ltd. under the Securities Act of 1933, as amended, or the Exchange Act made after the date hereof, the information contained in this Item 2.02 and Exhibit 99.1 hereto shall not be incorporated by reference into any filing of the registrant, whether made before or after the date hereof, regardless of any general incorporation language in such filing.

Item 9.01.   Financial Statements and Exhibits
 
 
    (a)
Not applicable.
     
 
    (b)
Not applicable.
     
 
    (c)
Exhibits. The following exhibit is furnished herewith.

   
Exhibit No.
  
Description
         
   
99.1
  
Press Release dated May 3, 2006 (furnished pursuant to Item 2.02).
         

 
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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.
     
 
GARMIN LTD.
 
 		  
 		  
 
Date: May 3, 2006
      
/s/ Andrew R. Etkind
 
Andrew R. Etkind
General Counsel and Secretary
 
 
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EXHIBIT INDEX

Exhibit No.
  
Description
     
99.1
  
Press Release dated May 3, 2006
 
 
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