**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**WASHINGTON,
      D.C. 20549**





**Form
      10-K/A**


**Amendment
      No. 1**





(Mark
      one)


x
            Annual
                report pursuant to Section 13 or 15(d) of the Securities Exchange
                Act of
                1934 for the fiscal year ended December 31,
                2006





o
            Transition
                report pursuant to Section 13 or 15(d) of the Securities Exchange
                Act of
                1934


Commission
      file number 001-15169





**PERFICIENT,
      INC.**


(Exact
      Name of Registrant as Specified in Its Charter)




**Delaware**
              (State
                or other jurisdiction of
              incorporation
                or organization)
            **No.
                74-2853258**
              (I.R.S.
                Employer Identification No.)





**1120
      South Capital of Texas Highway, Building 3, Suite 220**


**Austin,
      Texas 78746**


(Address
      of principal executive offices)




**(512)
      531-6000**


(Registrant's
      telephone number, including area code)




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


**Common
      Stock, $0.001 par value**


(Title
      of
      Class)




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




Indicate
      by check mark if the registrant is a well-known seasoned issuer, as defined
      in
      Rule 405 of the Securities Act. Yes o No þ




Indicate
      by check mark if the registrant is not required to file reports pursuant to
      Section 13 or Section 15(d) of the Act. Yes o No þ





Indicate
      by check mark whether the registrant (1) has filed all reports required to
      be
      filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
      the
      preceding 12 months (or for such shorter period that the registrant was required
      to file such reports), and (2) has been subject to such filing requirements
      for
      the past 90 days. Yes þ No o





Indicate
      by check mark if disclosure of delinquent filers pursuant to Item 405 of
      Regulation S-K (§229.405 of this chapter) is not contained herein, and will not
      be contained, to the best of registrant's knowledge, in definitive proxy or
      information statements incorporated by reference in Part III of this Form 10-K
      or any amendment to this Form 10-K.   ̈





Indicate
      by check mark whether the registrant is a large accelerated filer, an
      accelerated filer, or a non-accelerated filer. See definition of “accelerated
      filer and large accelerated filer” in Rule 12b-2 of the Exchange
      Act.





Large
      accelerated filer o Accelerated
      filer  þ  Non-accelerated
      filer o





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Act). Yes o No þ




The
      aggregate market value of the voting stock held by non-affiliates of the Company
      was approximately $275.5 million on June 30, 2006 based on the last
      reported sale price of the Company's common stock on the NASDAQ National Market
      on June 30, 2006.





As
      of
      February 26, 2007, there were 27,288,210 shares of Common Stock
      outstanding.





Portions
      of the definitive proxy statement in connection with the 2007 Annual Meeting
      of
      Stockholders, which will be filed with the Securities and Exchange Commission
      no
      later than April 30, 2007, are incorporated by reference in Part III of this
      Form 10-K.




1





**EXPLANATORY
      NOTE**




Perficient,
      Inc. is filing this Amendment No. 1 on Form 10-K/A to its Annual
      Report on Form 10-K for the fiscal year ended December 31, 2006, to include
      the
      conformed signature of its independent registered public accounting firm, BDO
      Seidman, LLP, on each “Report of Independent Registered Public Accounting Firm”
included in the Form 10-K at pages 51 and 54, and also to the “Consent of
      Independent Registered Public Accounting Firm” included at Exhibit 23.1 to the
      Form 10-K. The aforementioned signed opinions and consent of BDO Seidman, LLP
      were obtained by Perficient, Inc. prior to filing of the Form 10-K with the
      Securities and Exchange Commission. No other changes are being made to the
      original Form 10-K filing other than the updating of the Exhibits to include
      updated Certifications of the Chief Executive and Chief Financial Officers
      in
      accordance with Rule 13a-14(a) .




2





**REPORT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**








The
      Board
      of Directors and Stockholders


Perficient,
      Inc.


Austin,
      Texas




We
      have
      audited the accompanying consolidated balance sheets of Perficient, Inc. as
      of
      December 31, 2006 and 2005 and the related consolidated statements of income,
      stockholders’ equity and comprehensive income, and cash flows for each of the
      three years in the period ended December 31, 2006. These financial statements
      are the responsibility of the Company’s management. Our responsibility is to
      express an opinion on these financial statements based on our audits.




We
      conducted our audits in accordance with the standards of the Public Company
      Accounting Oversight Board (United States). Those standards require that we
      plan
      and perform the audit to obtain reasonable assurance about whether the financial
      statements are free of material misstatement. An audit includes examining,
      on a
      test basis, evidence supporting the amounts and disclosures in the financial
      statements, assessing the accounting principles used and significant estimates
      made by management, as well as evaluating the overall financial statement
      presentation. We believe that our audits provide a reasonable basis for our
      opinion.




In
      our
      opinion, the consolidated financial statements referred to above present fairly,
      in all material respects, the financial position of Perficient, Inc. at December
      31, 2006 and 2005, and the results of its operations and its cash flows for
      each
      of the three years in the period ended December 31, 2006 **,** in
      conformity with accounting principles generally accepted in the United States
      of
      America.




As
      discussed in Note 1 to the consolidated financial statements, effective
      January 1, 2006, the Company adopted Statement of Financial Accounting
      Standards No. 123(R), *Share-Based
      Payment* .




We
      also
      have audited, in accordance with the standards of the Public Company Accounting
      Oversight Board (United States), the effectiveness of Perficient, Inc.’s
      internal control over financial reporting as of December 31, 2006, based on
      criteria established in *Internal
      Control - Integrated Framework* issued
      by
      the Committee of Sponsoring Organizations of the Treadway Commission (COSO)
      and
      our report dated March 1, 2007 expressed an unqualified opinion
      thereon.







/s/
      BDO
      Seidman, LLP


Houston,
      Texas


March
      1,
      2007





3





**REPORT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**




To
      the
      Board of Directors and Stockholders


Perficient,
      Inc.


Austin,
      Texas




We
      have
      audited management’s assessment, included in the accompanying Management’s
      Report on Internal Control over Financial Reporting, that Perficient, Inc.
      (“the
      Company”) maintained effective internal control over financial reporting as of
      December 31, 2006, based on the criteria established in Internal
      Control-Integrated Framework, issued by the Committee of Sponsoring
      Organizations, or COSO, of the Treadway Commission. The Company’s management is
      responsible for maintaining effective internal control over financial reporting
      and for its assessment of the effectiveness of internal control over financial
      reporting. Our responsibility is to express an opinion on management’s
      assessment and an opinion on the effectiveness of the Company’s internal control
      over financial reporting based on our audit.




We
      conducted our audit in accordance with the standards of the Public Company
      Accounting Oversight Board (United States). Those standards require that we
      plan
      and perform the audit to obtain reasonable assurance about whether effective
      internal control over financial reporting was maintained in all material
      respects. Our audit included obtaining an understanding of internal control
      over
      financial reporting, evaluating management’s assessment, testing and evaluating
      the design and operating effectiveness of internal control, and performing
      such
      other procedures as we considered necessary in the circumstances. We believe
      that our audit provides a reasonable basis for our opinion.




A
      company’s internal control over financial reporting is a process designed to
      provide reasonable assurance regarding the reliability of financial reporting
      and the preparation of financial statements for external purposes in accordance
      with generally accepted accounting principles. A company’s internal control over
      financial reporting includes those policies and procedures that:
      (1) pertain to the maintenance of records that, in reasonable detail,
      accurately and fairly reflect the transactions and dispositions of the assets
      of
      the Company; (2) provide reasonable assurance that transactions are
      recorded as necessary to permit preparation of financial statements in
      accordance with generally accepted accounting principles, and that receipts
      and
      expenditures of the Company are being made only in accordance with
      authorizations of management and directors of the Company; and (3) provide
      reasonable assurance regarding prevention or timely detection of unauthorized
      acquisition, use, or disposition of the Company’s assets that could have a
      material effect on the financial statements.




Because
      of its inherent limitations, internal control over financial reporting may
      not
      prevent or detect misstatements. Also, projections of any evaluation of
      effectiveness to future periods are subject to the risk that controls may become
      inadequate because of changes in conditions, or that the degree of compliance
      with the policies or procedures may deteriorate.




As
      indicated in the accompanying Management's Report on Internal Control Over
      Financial Reporting, the scope of management's assessment of the effectiveness
      of internal control over financial reporting includes all of the Company's
      consolidated operations, except for the acquired operations of Bay Street
      Solutions, Inc., Insolexen Corporation, and the Energy, Government and General
      Business (“EGG”) division of Digital Consulting & Software Services, Inc.
      (collectively the “Acquired Companies”), each of which the Company acquired
      during 2006. The Acquired Companies represented 29% of the Company’s total
      assets as of December 31, 2006, and 17% of the Company’s revenues for the year
      ended December 31, 2006. Our audit of internal control over financial reporting
      of the Company also excluded an evaluation of the internal control over
      financial reporting of the Acquired Companies’ operations.




In
      our
      opinion, management’s assessment that Perficient, Inc. maintained effective
      internal control over financial reporting as of December 31, 2006 is fairly
      stated in all material respects, based on the criteria established in Internal
      Control-Integrated Framework issued by COSO. Also in our opinion, the Company
      maintained, in all material respects, effective internal control over financial
      reporting as of December 31, 2006, based on the criteria established in Internal
      Control-Integrated Framework issued by COSO.




We
      have
      also audited, in accordance with the standards of the Public Company Accounting
      Oversight Board (United States), the consolidated balance sheets of Perficient,
      Inc. as of December 31, 2006 and 2005, and the related consolidated statements
      of income, stockholders’ equity, and cash flows for each of the three years in
      the period ended December 31, 2006. Our report on these financial
      statements dated, March 1, 2007, expressed an unqualified opinion thereon.







/s/
      BDO
      Seidman, LLP


Houston,
      Texas


March
      1, 2007




4





**SIGNATURES**




Pursuant
      to the requirements of Section 13 or 15(d) 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.


PERFICIENT,
                INC.Date:
                March 7, 2007
            By:
            /s/ John
                T.
                McDonaldJohn
                T. McDonaldChief
                Executive Officer*(Principal
                Executive Officer)*




Date:
                March 7, 2007
            By:
            /s/ Paul
                E.
                MartinPaul
                E. MartinChief
                Financial Officer*(Principal
                Financial Officer)*




Date:
                March 7, 2007
            By:
            /s/ Richard
                T.
                KalbfleishRichard
                T. KalbfleishVice
                President of Finance and Administration
              *(Principal
                Accounting Officer)*





Pursuant
      to the requirements of the Securities Exchange Act of 1934, this report has
      been
      signed below by the following persons on behalf of the registrant and in the
      capacities and on the dates indicated.




**Signature**
            
            **Title**
            **Date**/s/
                John T. McDonald
            
            Chief
                Executive Officer and
            March
                7, 2007John
                T. McDonald
            
            Chairman
                of the Board (*Principal
                Executive Officer*)/s/
                Ralph C. Derrickson*
            
            Director
            March
                7, 2007Ralph
                C. Derrickson/s/
                Max D. Hopper*
            
            Director
            March
                7, 2007Max
                D. Hopper/s/
                Kenneth R. Johnsen*
            
            Director
            March
                7, 2007Kenneth
                R. Johnsen/s/
                David S. Lundeen*
            
            Director
            March
                7, 2007David
                S. Lundeen*BY:
                /s/ Paul E. MartinPaul E. Martin*Attorney-in-Fact*







5