**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**FORM      10-K/A**

**AMENDMENT      NO. 1**

| x | ANNUAL                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934 |
|---|-----------------------------------------------------------------------------------------------------------------------------------|

**December      31**
**2005                           **

| o | TRANSITION                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934 |
|---|---------------------------------------------------------------------------------------------------------------------------------------|

**333-115371-12**

**POPULAR      ABS, INC.**

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**(as      depositor under a certain Pooling and Servicing Agreement dated as of December      1, 2005, **

**providing      for the issuance of Mortgage Pass-Through Certificates, Series      2005-6)**

|                                                                                                   |   |                                                              |
|--------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------|
| **Delaware**                                                                                           |   | **52-2029487**                                                    |
| (State                or other jurisdiction ofincorporation                or organization)            |   | (I.R.S.                EmployerIdentification                No.) |
|                                                                                                   |   |                                                              |
| **103                Springer Building, 3411 Silverside Road,****Wilmington,                Delaware** |   | **19803**                                                         |
| (Address                of principal executive offices)                                                |   | (Zip                Code)                                         |

**(302)      478-6160      **

**None**

**None**

**  **
**  **

***      The closing date for the transaction was December 22,      2005.**

**Not      applicable**

**Not      applicable**

**Not      applicable**

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**PART      IV**

**ITEM      15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES AND REPORTS ON FORM      8-K**

| (a) | Exhibits |
|-----|----------|

|   | 31.1 | Certification                  pursuant to Securities Exchange Act Rules 13a-14 and 15d-14 as                  adopted                  pursuant to Section 302 of the Sarbanes-Oxley Act of                  2002. |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 99.1 | Annual                Independent Accountants’ Servicing Report concerning servicing activities                under the Pooling and Servicing Agreement for the Servicer’s fiscal year                ended December 31, 2006, in accordance with the No-Action Letter. |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 99.2 | Annual                Statement of Compliance under the Pooling and Servicing Agreement                for the                Servicer’s fiscal year ended December 31, 2006, in accordance with the                No-Action Letter. |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

|                                |                                                                                              |                   |
|-------------------------------------|---------------------------------------------------------------------------------------------------|------------------------|
|                                | POPULAR                ABS, INC.,on                behalf of the Trust                            |
|                           |                                                                                         |              |
| Date:                April 17, 2007 | By:                                                                                     | /s/ Alberto Paracchini |
|                                | Name:                Alberto Paracchini                                                           |
|                                | Title:                Executive Vice President                                                    |
|                                |                          and Chief Financial Officer |

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**INDEX      TO EXHIBITS**

| Number | Description |
|--------|-------------|

|   | 31.1 | Certification pursuant to Securities Exchange Act              Rules              13a-14 and 15d-14 as adopted pursuant to Section 302 of the Sarbanes-Oxley              Act of 2002.  |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |   |
|--------|--------|--------|
|   | 99.1 | Annual                Independent Accountants’ Servicing Report concerning servicing activities                under the Pooling and Servicing Agreement for the Servicer’s fiscal year                ended December 31, 2006, in accordance with the No-Action                Letter. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 99.2 | Annual                Statement of Compliance under the Pooling and Servicing Agreement                for the                Servicer’s fiscal year ended December 31, 2006, in accordance with the                No-Action Letter. |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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