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):     December 12, 2006
                                                           -----------------

                             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 December 12, 2006, National Beverage Corp. issued a press release announcing
its financial results for the second quarter and six months ended October 28,
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 December 12, 2006 announcing
                                the Company's earnings for the second quarter
                                and six months ended October 28, 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: December 12, 2006                         /s/ Dean A. McCoy
                                                -----------------
                                                Dean A. McCoy
                                                Senior Vice President -
                                                Chief Accounting Officer


                                  EXHIBIT INDEX

99.1     Press release dated December 12, 2006 announcing the Company's earnings
         for the second quarter and six months ended October 28, 2006.