**Form        8-K**

**Current        Report**

**Pursuant        to Section 13 or 15(d) of the Securities Exchange Act of        1934**

** **
**        July 28, 2006**

| Delaware                                  | 37-1105865                                            |
|-------------------------------------------|-------------------------------------------------------|
| (State                  of incorporation) | (IRS                  Employer Identification Number) |

|   |   |   | 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                  230.425)                                     |
|   |   |   |                                                                                                                                                      |
|   |   |   | 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**

**Item        4.02 Non-Reliance on Previously Issued Financial Statements of a Related        Audit        Report or Completed Interim Review**

|                                                                                                      |   |   | **As                  Reported**  |   |   | **As                  Restated** |   |
|-----------------------------------------------------------------------------------------------------------|--------|--------|----------------------------------------|--------|--------|----------------------------------|--------|
| CASH                  FLOWS FROM OPERATING ACTIVITIES:                                                    |   |   |                                   |   |   |                             |   |
| Other,                  net                                                                               |   | $      | 24                                     |   | $      | (25                              | )      |
| Accrued                  expenses and other liabilities, net                                              |   | $      | 2                                      |   | $      | 3                                |   |
| Net                  cash provided by operating activities                                                |   | $      | 189                                    |   | $      | 141                              |   |
|                                                                                                      |   |   |                                   |   |   |                             |   |
| CASH                  FLOWS FROM FINANCING ACTIVITIES:                                               |   |   |                                        |   |   |                                  |   |
| Payments                  on debt issued (original maturities greater than 3 months)                      |   | $      | (2,821                                 | )      | $      | (2,800                           | )      |
| Short-term                  borrowings (original maturities three months or less) --                  net |   | $      | 980                                    |   | $      | 1,007                            |   |
| Net                  cash provided by financing activities                                                |   | $      | 111                                    |   | $      | 159                              |   |
| (Decrease)/Increase                  in cash and cash equivalents                                         |   | $      | (11                                    | )      | $      | (11                              | )      |

**SIGNATURES**

**Caterpillar        Financial Services Corporation**

| Date:                  August 2, 2006 | By:                  /s/ Michael G. Sposato |
|---------------------------------------|---------------------------------------------|
|                                  | Michael                  G. Sposato         |
|                                  | Secretary                                   |