**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**

|   |   |   |
|--------|--------|--------|
|   |   |   |

| Delaware                                    | 0-15535                     | 13-3115216                         |
|---------------------------------------------|-----------------------------|------------------------------------|
| (State                or other jurisdiction | (Commission                 | (IRS                Employer       |
| of                incorporation)            | File                Number) | Identification                No.) |
|                                        |                        |                               |

|  701                  Koehler Avenue, Suite 7, Ronkonkoma, New York 11779-7410  |
|-------------------------------------------------------------------------------------------|
| (Address                  of principal executive offices) (Zip                  Code)     |

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**Item        2.02  Regulation FD Disclosure.**

|  | (a) | Not                  applicable. |
|--|-----|----------------------------------|

|  | (b) |  Not                  applicable. |
|--|-----|----------------------------------------|

|  | (c) | Exhibits.                  The following exhibit is being furnished                  herewith: |
|--|-----|------------------------------------------------------------------------------------------------|

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**SIGNATURES**

|                                   | LAKELAND                  INDUSTRIES, INC. |
|----------------------------------------|--------------------------------------------|
|                                   |                                       |
|                                   |                                       |
| Date                  December 7, 2006 |                                       |
|                                   |                                       |
|                                   |                                       |
|                                   | /s/                  Christopher J. Ryan   |
|                                   | Christopher                  J. Ryan       |
|                                   | President                  & CEO       |

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**EXHIBIT      INDEX**

| Exhibit |                                                                                                                                                                                                                                                                                |   |
|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Number  | Description                                                                                                                                                                                                                                                                         |   |
|    |                                                                                                                                                                                                                                                                                |   |
| 99.1    | Text                      of press release issued by Lakeland Industries, Inc., dated                      December 7,                      2006, titled “Lakeland Industries Reports Q3 FY 2007 Net Income of $.980                      million and $0.18 per share”. |   |
|    |                                                                                                                                                                                                                                                                                |   |