UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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 13, 2006
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                             National Beverage Corp.
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             (Exact Name of Registrant as Specified in Its Charter)

                                    Delaware
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                 (State or Other Jurisdiction of Incorporation)

        1-14170                                            59-2605822
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(Commission File Number)                       (IRS Employer Identification No.)


      One North University Drive
       Fort Lauderdale, Florida                                33324
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(Address of Principal Executive Offices)                     (Zip Code)



                                 (954) 581-0922
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              (Registrant's Telephone Number, Including Area Code)


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          (Former Name or Former Address, if Changed Since Last Report)


     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 13, 2006, National Beverage Corp. issued a press release announcing
its financial results for the first quarter ended July 29, 2006. This release is
furnished herewith as Exhibit 99.1 hereto.


Item 9.01 Financial Statements and Exhibits


     (c) Exhibit 99.1   Press release dated September 13, 2006 announcing the
                        Company's earnings for the first quarter ended July  29,
                        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.

                             National Beverage Corp.
                             -----------------------
                                  (Registrant)


Date: September 13, 2006                             /s/ Dean A. McCoy
                                                     -----------------
                                                     Dean A. McCoy
                                                     Senior Vice President -
                                                     Chief Accounting Officer




                                  EXHIBIT INDEX

99.1    Press release dated September 13, 2006 announcing the Company's earnings
        for the first quarter ended July 29, 2006.