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SECURITIES AND EXCHANGE
    COMMISSION


Washington, D.C.
    20549


Form 10-K/A




ANNUAL REPORT PURSUANT TO
    SECTION 13 OR 15(d)


OF THE SECURITIES EXCHANGE ACT
    OF 1934


For the fiscal year ended December 31, 2005




Commission file number 1-3605




KAISER ALUMINUM & CHEMICAL


CORPORATION


(Exact name of registrant as
    specified in its charter)




|                             |  |                                         
|---------------------------- |  | ----------------------------------------
|Delaware                     |  | 94-0928288                              
|(State of
    Incorporation) |  | (I.R.S. Employer
    Identification No.)



27422 PORTOLA PARKWAY, SUITE 350,


FOOTHILL RANCH, CALIFORNIA
    92610-2831


(Address of principal executive
    offices) (Zip Code)




Registrants
    telephone number, including area code:(949) 614-1740




Securities
    registered pursuant to Section 12(b) of the Act: None




Securities registered pursuant to Section 12(g) of the
    Act:




|                                                                 |  |                       |      | 
|---------------------------------------------------------------- |  | --------------------- | ---- | 
|                                                                 |  | Name of Each Exchange
|Title of Each Class                                              |  | on Which Registered  
|                                                                
|Cumulative Convertible Preference
    Stock
    (par value $100) |  |                       |      | 
|41/8%
    Series                                                 |  |                       | None | 
|43/4%
    (1957 Series)                                          |  |                       | None | 
|43/4%
    (1959 Series)                                          |  |                       | None | 
|43/4%
    (1966 Series)                                          |  |                       | None | 





o þ




o þ




þ o




Regulation S-K Form 10-K Form 10-K. þ




Rule 12b-2




o o þ




Rule 12b-2 o þ








DOCUMENTS
    INCORPORATED BY REFERENCE




None








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EXPLANATORY
    NOTE




Controls and Procedures.


































1



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|         |                            
|-------- | ---------------------------
|Item 9A. | Controls
    and Procedures







Evaluation of Disclosure Controls and
    Procedures.








Accounting for Derivative Instruments and
    Hedging Activities






2



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Changes in Internal Controls Over Financial
    Reporting.




Chapter 11-related










3



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SIGNATURES
      /s/  Jack A. HockemaJack
    A. Hockema
    President, Chief Executive Officer and Director (Principal
    Executive Officer)/s/  Daniel D. MaddoxDaniel
    D. Maddox
    Vice President and Controller
    (Principal Financial Officer)    4




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INDEX TO
    EXHIBITS
  ExhibitNumber

Description*31
.1

Certification of Jack A. Hockema
    pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*31
.2

Certification of Daniel D. Maddox
    pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*32
.1

Confirmation of Jack A. Hockema
    pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*32
.2

Confirmation of Daniel D. Maddox
    pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.     *
    
    Filed herewith 5