Unassociated Document

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

July 27, 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 of Incorporation)
(Commission File Number)
(I.R.S. Employer  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):
 
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 (17CFR 240.14a-12)

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

o  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 July 27, 2006, Acura Pharmaceuticals, Inc. (the "Company") issued a press release disclosing the financial results for its second quarter ended June 30, 2006 and OxyADF™ Tablet Development Status. 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 July 27, 2006 Announcing Financial Results for Second Quarter 2006 and OxyADF™ Tablet Development Status
 
 
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: July 27, 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 July 27, 2006 Announcing Financial Results for Second Quarter 2006 and OxyADF™ Tablet Development Status