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): August 4, 2006

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

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

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 8.01. Other Events

On August 4, 2006, Garmin Ltd. (the “Company”) issued a press release announcing that its Board of Directors has approved a share repurchase program authorizing the Company to purchase up to 1.5 million of the Company’s common shares.
 
Item 9.01. Financial Statements and Exhibits

 
(a)
Not applicable.

 
(b)
Not applicable.

 
(c)
Not applicable.

 
(d)
Exhibits. The following exhibit is furnished herewith.

 
Exhibit No.
  
Description
       
 
99.1
  
Press Release dated August 4, 2006 (furnished pursuant to Item 8.01).
 

 
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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: August 4, 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 August 4, 2006

 
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