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

April 26, 2006
Date of Report (Date of earliest event reported) 
___________________________________________________________
 
ACURA PHARMACEUTICALS, INC.
(Exact Name of Registrant as Specified in Charter)
___________________________________________________________

State of New York
1-10113
11-0853640
(State of Other Jurisdiction
(Commission File Number)
(I.R.S. Employer
of Incorporation)
  
Identification Number)

616 N. North Court, Suite 120
Palatine, Illinois 60067
(Address of principal executive offices) (Zip Code)

(847) 705-7709
(Registrant’s telephone number, including area code)



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 (17CFR 240.14a-12)

› Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17CFR240.14d-2(b))

› Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17CFR 240.13e-4(c)) 
 
 
Item 2.02 Results of Operations and Financial Condition

On April 26, 2006, Acura Pharmaceuticals, Inc. (the "Company") issued a press release disclosing the financial results for its first quarter ended March 31, 2006. A copy of the Company's press release is attached as Exhibit 99.1 hereto.

Item 9.01 Financial Statements and Exhibits
 
Exhibit Number
Description 
   
99.1
Press Release dated April 26, 2006 Announcing Financial Results for First Quarter 2006
 

SIGNATURES

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 thereunto duly authorized.
 
     
  ACURA PHARMACEUTICALS, INC.
 
 		  
 		  
 
Date: April 26, 2006 By:   /s/ Peter A. Clemens
 
Peter A. Clemens
  Senior Vice President & Chief Financial Officer 

 
Exhibit Index
 
Exhibit Number
Description 
   
99.1
Press Release dated April 26, 2006 Announcing Financial Results for First Quarter 2006