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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
 WASHINGTON, D.C. 20549
 FORM 40-F
 (Check One)
 o
    
    Registration statement pursuant to Section 12 of the Securities Exchange Act of 1934
 or
 þ
    
    Annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of
1934
 For fiscal year ended: December 31, 2006
 Commission file number: No. 0-49823
 CLAUDE RESOURCES INC.
  Canada
 1040
 Not applicable
 224 4 th Avenue South, Suite 200
Saskatoon, Saskatchewan
S7K 5M5 Canada
(306) 668-7505
 CT Corporation System
111 Eighth Avenue, 13th Floor
New York, NY 10011
(212) 894-8700
  Title of each class:
    
    Name of each exchange on which registered:Common Shares
    
    American Stock Exchange
  Not Applicable
  Not Applicable
  þ þ
  Common Shares
    
    
    76,272,791
  o þ
  þ o




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TABLE OF CONTENTS  DISCLOSURE CONTROLS AND PROCEDURESAUDIT COMMITTEE FINANCIAL EXPERTCODE OF ETHICSPRINCIPAL ACCOUNTANT FEES AND SERVICESAUDIT COMMITTEES PRE-APPROVAL POLICIES AND PROCEDURESOFF-BALANCE SHEET ARRANGEMENTSTABULAR DISCLOSURE OF CONTRACTUAL OBLIGATIONSIDENTIFICATION OF THE AUDIT COMMITTEEUNDERTAKING AND CONSENT TO SERVICE OF PROCESSSIGNATURESEXHIBIT INDEXEX-1EX-2EX-3EX-4EX-5EX-99.6ex-7ex-8    Table of Contents  
 DISCLOSURE CONTROLS AND PROCEDURES
 A. Evaluation Of Disclosure Controls And Procedures
   B. Managements Annual Report On Internal Control Over Financial Reporting




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C. Changes In Internal Control Over Financial Reporting
  
 AUDIT COMMITTEE FINANCIAL EXPERT
   
 CODE OF ETHICS




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PRINCIPAL ACCOUNTANT FEES AND SERVICES
  Category
    
    Year Ended December 31,2006
    
    
    2005Audit Fees(1)
    
    $
    110,500
    
    
    $
    92,616Audit-Related Fees(2)
    
    $
    7,000
    
    
    $
    39,000Tax Fees(3)
    
    $
    14,430
    
    
    $
    3,750All Other Fees(4)
    
    $
    
    
    
    $
    Total
    
    $
    131,930
    
    
    $
    135,366
 
 (1)
    
    For professional services rendered by KPMG LLP for the audit and review of the Registrants
financial statements or services that are normally provided by KPMG LLP in connection with
statutory and regulatory filings or engagements.(2)
    
    For assurance and related services by KPMG LLP that are reasonably related to the performance
of the audit or review of the Registrants financial statements and are not reported under
Audit Fees above. These services consisted of services in respect of section 404
requirements of the Sarbanes-Oxley Act of 2002.(3)
    
    For professional services rendered by KPMG LLP in connection with tax compliance, tax advice
and tax planning.(4)
    
    For services provided by KPMG LLP, other than the services reported under Audit Fees,
Audit-Related Fees and Tax Fees above. 
 AUDIT COMMITTEES PRE-APPROVAL POLICIES AND PROCEDURES
  
 OFF-BALANCE SHEET ARRANGEMENTS




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TABULAR DISCLOSURE OF CONTRACTUAL OBLIGATIONS
  
 IDENTIFICATION OF THE AUDIT COMMITTEE




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UNDERTAKING AND CONSENT TO SERVICE OF PROCESS
 A. Undertaking
  B. Consent to Service of Process




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SIGNATURES
  CLAUDE RESOURCES
INC.Date: March 29, 2007
    
    
    
    By:
    
    /s/ Neil McMillanName: Neil McMillanTitle: President & Chief Executive Officer




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EXHIBIT INDEX
 Exhibits
    
    Description1.
    
    Annual Information Form for the Year Ended December 31, 20062.
    
    Managements Discussion and Analysis from the 2006 Annual Report to
Shareholders3.
    
    Audited Annual Financial Statements for the Year Ended December 31,
20064.
    
    Consent Letter from KPMG LLP5.
    
    Consent Letter from Daniel C. Leroux6.
    
    Consent Letter from Douglas R. Bates7.
    
    Officers Certifications Required by Rule 13a-14(a) or Rule 15d-14(a)8.
    
    Officers Certifications Required by Rule 13a-14(b) or Rule 15d-14(b)
and Section 1350 of Chapter 63 of Title 18 of the United States Code