UNITED STATES
                             SECURITIES AND EXCHANGE COMMISSION
                                   WASHINGTON, D.C. 20549



                                          FORM 10-K


  (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

      OR



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


       Commission file number:  333-124678-23

       MASTR Second Lien Trust 2006-1
       (exact name of issuing entity as specified in its charter)

       Mortgage Asset Securitization Transactions, Inc. (depositor)
       (exact name of the registrant as specified in its charter)

       UBS Real Estate Securities Inc.
       (exact name of the sponsor as specified in its charter)


  Delaware                                          06-1204982
  (State or other jurisdiction of                   (I.R.S. Employer
  incorporation or organization)                    Identification No.)



   1285 Avenue of the Americas
   New York, NY                                10019
  (Address of principal executive offices)    (Zip Code)


  Registrant's telephone number, including area code: (212) 713-2000



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

        NONE.


  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  ___     No  X


  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  ___     No  X


  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  X       No  ___


  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.

        Not applicable.


  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. (Check one):


  Large accelerated filer ___  Accelerated filer ___  Non-accelerated filer X


  Indicate by check mark whether the registrant is a shell company (as
  defined in Rule 12b-2 of the Act).

        Yes  ___     No  X


  State the aggregate market value of the voting and non-voting common
  equity held by non-affiliates computed by reference to the price at which
  the common equity was last sold, or the average bid and asked price of
  such common equity, as of the last business day of the registrant's most
  recently completed second fiscal quarter.

        Not applicable.


  Indicate by check mark whether the registrant has filed all documents and
  reports required to be filed by Section 12, 13 or 15(d) of the Securities
  Exchange Act of 1934 subsequent to the distribution of securities under a
  plan confirmed by a court.

         Not Applicable.


  Indicate the number of shares outstanding of each of the registrant's classes
  of common stock, as of December 31, 2006.

         Not Applicable.


     Documents Incorporated by Reference

  List hereunder the following documents if incorporated by reference and
  the Part of the Form 10-K (e.g., Part I, Part II, etc.) into which the
  document is incorporated: (1)Any annual report to security holders; (2)
  Any proxy or information statement; and (3)Any prospectus filed pursuant
  to Rule 424(b) or (c) under the Securities Act of 1933. The listed
  documents should be clearly described for identification purposes (e.g.,
  annual report to security holders for fiscal year ended December 24, 1980).

        Not applicable.




                                   PART I


  Item 1.  Business.

            Not Applicable.


  Item 1A.  Risk Factors.

            Not Applicable.


  Item 1B.  Unresolved Staff Comments.

            None.


  Item 2.  Properties.

            Not Applicable.


  Item 3.  Legal Proceedings.

            Not Applicable.


  Item 4.  Submission of Matters to a Vote of Security Holders.

            Not Applicable.




                                PART II

  Item 5. Market for Registrants Common Equity, Related Stockholder
          Matters and Issuer Purchases of Equity Securities.

            Not Applicable.


  Item 6.  Selected Financial Data.

            Not Applicable.


  Item 7.  Management's Discussion and Analysis of Financial Condition and
           Results of Operations.

            Not Applicable.


  Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

            Not Applicable.


  Item 8.  Financial Statements and Supplementary Data.

            Not Applicable.


  Item 9.  Changes in and Disagreements With Accountants on Accounting and
           Financial Disclosure.

            Not Applicable.


  Item 9A. Controls and Procedures.

             Not Applicable.


  Item 9A(T). Controls and Procedures.

            Not Applicable.


  Item 9B. Other Information.

            See Item 1117 for information regarding Fremont Investment and Loan.




                                PART III

  Item 10. Directors, Executive Officers and Corporate Governance.

            Not Applicable.


  Item 11. Executive Compensation.

            Not Applicable.


  Item 12. Security Ownership of Certain Beneficial Owners and
           Management and Related Stockholder Matters.

             Not Applicable.


  Item 13. Certain Relationships and Related Transactions, and Director
           Independence.

            Not Applicable.


  Item 14. Principal Accounting Fees and Services.

            Not Applicable.





       ADDITIONAL DISCLOSURE ITEMS PURSUANT TO GENERAL INSTRUCTION J


  Item 1112(b) of Regulation AB, Significant Obligor Financial Information.

            None.


  Item 1114(b)(2) and 1115(b) of Regulation AB, Significant Enhancement
             Provider Financial Information.

             None.


  Item 1117 of Regulation AB, Legal Proceedings.


Recent Events Relating to Fremont Investment & Loan

         Pursuant to a Form 12b-25 filed on March 2, 2007, Fremont General
Corporation ("Fremont General"), the parent of Fremont Investment & Loan
("Fremont"), announced that it was delaying the filing of its Annual Report on
Form 10-K for the fiscal year ended December 31, 2006.

         Fremont General also announced that, in light of the current operating
environment for subprime mortgage lenders and recent legislative and regulatory
events, Fremont intends to exit its subprime residential real estate lending
business. Fremont General is are engaged in discussions with various parties
regarding the sale or other disposition of the residential loan origination
platform and has engaged Credit Suisse Securities LLC in connection therewith;
however, there can be no assurance that Fremont General or its affiliates will
be able to enter into any transaction involving its residential loan origination
platform.

         Additionally, on March 7, 2006, Fremont General announced that it,
Fremont and Fremont General's wholly owned subsidiary, Fremont General Credit
Corporation, have consented to the terms of a cease and desist order issued by
the Federal Deposit Insurance Corporation without admitting to the allegations
contained therein. The cease and desist order requires, among other things,
Fremont to cease and desist from the following:

      * Operating with management whose policies and practices are
        detrimental to Fremont;

      * Operating Fremont without effective risk management policies and
        procedures in place in relation to Fremont's brokered subprime
        mortgage lending and commercial real estate construction lending
        businesses;

      * Operating with inadequate underwriting criteria and excessive risk in
        relation to the kind and quality of assets held by Fremont;

      * Operating without an accurate, rigorous and properly documented
        methodology concerning its allowance for loan and lease losses;

      * Operating with a large volume of poor quality loans;

      * Engaging in unsatisfactory lending practices;

      * Operating without an adequate strategic plan in relation to the
        volatility of Fremont's business lines and the kind and quality of
        assets held by Fremont;

      * Operating with inadequate capital in relation to the kind and quality
        of assets held by Fremont;

      * Operating in such a manner as to produce low and unsustainable earnings;

      * Operating with inadequate provisions for liquidity in relation to the
        volatility of Fremont's business lines and the kind and quality of
        assets held by Fremont;

      * Marketing and extending adjustable-rate mortgage products to subprime
        borrowers in an unsafe and unsound manner that greatly increases the
        risk that borrowers will default on the loans or otherwise cause losses
        to Fremont, including (1) adjustable-rate mortgage products that
        qualify borrowers for loans with low initial payments based on an
        introductory rate that will expire after an initial period, without
        adequate analysis of the borrower's ability to repay at the fully
        indexed rate, (2) adjustable-rate mortgage products containing features
        likely to require frequent refinancing to maintain affordable monthly
        payment or to avoid foreclosure, and (3) loans or loan arrangements
        with loan-to-value ratios approaching or exceeding 100 percent of the
        value of the collateral;

      * Making mortgage loans without adequately considering the borrower's
        ability to repay the mortgage according to its terms;

      * Operating in violation of Section 23B of the Federal Reserve Act, in
        that Fremont engaged in transactions with its affiliates on terms and
        under circumstances that in good faith would not be offered to, or
        would not apply to, nonaffiliated companies; and

      * Operating inconsistently with the Federal Deposit Insurance
        Corporation's Interagency Advisory on Mortgage Banking and Interagency
        Expanded Guidance for Subprime Lending Programs.

         The cease and desist order also requires Fremont to take a number of
steps, including (1) having and retaining qualified management; (2) limiting
Fremont General's and Fremont General Credit Corporation's representation on
Fremont's board of directors and requiring that independent directors comprise a
majority of Fremont's board of directors; (3) revising and implementing written
lending policies to provide effective guidance and control over Fremont's
residential lending function; (4) revising and implementing policies governing
communications with consumers to ensure that borrowers are provided with
sufficient information; (5) implementing control systems to monitor whether
Fremont's actual practices are consistent with its policies and procedures; (6)
implementing a third-party mortgage broker monitoring program and plan; (7)
developing a five-year strategic plan, including policies and procedures for
diversifying Fremont's loan portfolio; (8) implementing a policy covering
Fremont's capital analysis on subprime residential loans; (9) performing
quarterly valuations and cash flow analyses on Fremont's residual interests and
mortgage servicing rights from its residential lending operation, and obtaining
annual independent valuations of such interests and rights; (10) limiting
extensions of credit to certain commercial real estate borrowers; (11)
implementing a written lending and collection policy to provide effective
guidance and control over Fremont's commercial real estate lending function,
including a planned material reduction in the volume of funded and unfunded
nonrecourse lending and loans for condominium conversion and construction as a
percentage of Tier I capital; (12) submitting a capital plan that will include a
Tier I capital ratio of not less than 14% of Fremont's total assets; (13)
implementing a written profit plan; (14) limiting the payment of cash dividends
by Fremont without the prior written consent of the Federal Deposit Insurance
Corporation and the Commissioner of the California Department of Financial
Institutions; (15) implementing a written liquidity and funds management policy
to provide effective guidance and control over Fremont's liquidity position and
needs; (16) prohibiting the receipt, renewal or rollover of brokered deposit
accounts without obtaining a Brokered Deposit Waiver approved by the Federal
Deposit Insurance Corporation; (17) reducing adversely classified assets; and
(18) implementing a comprehensive plan for the methodology for determining the
adequacy of the allowance for loan and lease losses.

         Further, Fremont General is analyzing, in connection with the
preparation of Fremont General's consolidated financial statements as of and for
the period ended December 31, 2006, the Federal Deposit Insurance Corporation's
criticism with respect to Fremont General's methodology for determining the
carrying value of Fremont General's residential real estate loans held for sale.

         In addition, on March 5, 2007, Moody's Investors Service, Inc.
downgraded Fremont's residential primary servicer rating for subprime mortgage
loans to "SQ4+" from "SQ3+" and placed such rating on review for possible
further downgrade and on March 6, 2007, Fitch Ratings, Inc. downgraded Fremont's
residential primary servicer rating for subprime mortgage loans to "RPS4" from
"RPS3+" and placed such rating on "Watch Negative", indicating that further
downgrades of such rating are possible.


  Item 1119 of Regulation AB, Affiliations and Certain Relationships and
             Related Transactions.

            None.


 Item 1122 of Regulation AB, Compliance with Applicable Servicing Criteria.

            Reports on assessment of compliance with the servicing criteria
            for asset-backed securities and the related attestation reports
            on such assessments of compliance are attached hereto under
            Item 15.

            The following parties have reported one or more instances of
            material noncompliance with applicable servicing criteria in their
            reports on assessment of compiance:

            The 1122 statements for First American Real Estate Solutions of
            Texas, L.P. (as Sub-Contractor for Cenlar, FSB) has disclosed the
            following material instance of noncompliance with the servicing
            criteria set forth in Item 1122(d)(2)(vii)(B) of Regulation AB
            applicable to the Company during year ended December 31, 2006.
            Account reconciliations for all asset-backed securities related bank
            accounts were not prepared within 30 calendar days after the bank
            statement cutoff date, or such other number of days specified in the
            transaction agreements as required by Item 1122(d)(2)(vii)(B) of
            Regulation AB.

            The 1122 statements for Irwin Union Bank and Trust Company has
            disclosed the following material noncompliance with servicing
            criteria 1122(d)(2)(vii) applicable to the Company during the nine
            month period ended December 31, 2006. The Company failed to prepare
            bank account reconciliations within 30 days after the bank statement
            cutoff date.

            The 1122 statements for Wells Fargo Bank, National Association
            (Corporate Trust Services) has disclosed material noncompliance with
            criterion 1122(d)(3)(i), as applicable to the Company during the
            twelve months ended December 31, 2006.  Certain monthly investor or
            remittance reports included errors in the calculation and/or the
            reporting of delinquencies for the pool assets.

            Although each servicing criterion required by Item 1122(d) of
            Regulation AB is addressed in one or more of the Assessments of
            Compliance with Servicing Criteria and related Attestation Reports
            included with this report, the Servicer's, Cenlar FSB, Assessment
            of Compliance and related Attestation Report did not address each
            of the servicing criteria that the Servicer was required to address
            under the terms of the related Servicing Agreement. The Servicer
            has not identified such failure to provide an Assessment and
            Attestation for these items as a material failure to fulfill its
            obligations under the related servicing agreement in the Servicer's
            Compliance Statement provided under Item 1123 of Regulation AB,
            because the Servicer asserts that those items are not applicable to
            the Servicer.


  Item 1123 of Regulation AB, Servicer Compliance Statement.

            Servicer compliance statements are attached hereto under Item 15.





                                PART IV


  Item 15. Exhibits, Financial Statement Schedules.

   (a) Exhibits

    (4)  The Pooling and Servicing Agreement dated as of February 1, 2006 among
         Mortgage Asset Securitization Transactions, Inc., as depositor, UBS
         Real Estate Securities Inc., as transferor, Wells Fargo Bank, N.A., as
         master servicer, trust administrator and custodian, and JPMorgan Chase
         Bank, N.A. as trustee (incorporated herein by reference from Exhibit
         4.1 of the Current Report on Form 8-K of the registrant, as filed with
         the Commission on March 14, 2006 and as amended and supplemented by the
         Current Report on Form 8-K/A dated April 6, 2006 and July 20, 2006).

    (10) Incorporated by reference as Exhibit (4).

    (31) Rule 13a-14(d)/15d-14(d) Certifications.

    (33) Reports on assessment of compliance with servicing criteria for
         asset-backed securities.

      <TABLE>

      
         <c>
      a) Assurant Inc. as Sub-Contractor for Cenlar, FSB <F1>
      b) Cenlar, FSB, as Sub-Servicer for Irwin Union Bank and Trust <F1>
      c) First American Real Estate Solutions of Texas, L.P. as Sub-Contractor for Cenlar, FSB <F1>
      d) Irwin Union Bank and Trust, as Servicer <F1>
      e) Wells Fargo Bank, N.A., as Master Servicer and Trust Administrator <F1>
      f) Wells Fargo Bank, N.A., as Custodian <F1>

      </TABLE>

     (34) Attestation reports on assessment of compliance with servicing
          criteria for asset-backed securities.

      <TABLE>

      
        <c>
      a) Assurant Inc. as Sub-Contractor for Cenlar, FSB <F1>
      b) Cenlar, FSB, as Sub-Servicer for Irwin Union Bank and Trust <F1>
      c) First American Real Estate Solutions of Texas, L.P. as Sub-Contractor for Cenlar, FSB <F1>
      d) Irwin Union Bank and Trust, as Servicer <F1>
      e) Wells Fargo Bank, N.A., as Master Servicer and Trust Administrator <F1>
      f) Wells Fargo Bank, N.A., as Custodian <F1>

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      a) Cenlar, FSB, as Sub-Servicer for Irwin Union Bank and Trust <F1>
      b) Irwin Union Bank and Trust, as Servicer <F1>
      c) Wells Fargo Bank, N.A., as Master Servicer and Trust Administrator <F1>
       <F1>


      </TABLE>

   (b) Exhibits identified in paragraph (a) above.

   (c) Not Applicable.


  <F1> Filed herewith.







                                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.



    MASTR Second Lien Trust 2006-1
    (Issuing Entity)

    Wells Fargo Bank, N.A.
    (Master Servicer)

    /s/ John Sadowski
    John Sadowski, Vice President

    Date:  March 30, 2007




  Exhibit Index

  Exhibit No.

    (4)  The Pooling and Servicing Agreement dated as of February 1, 2006 among
         Mortgage Asset Securitization Transactions, Inc., as depositor, UBS
         Real Estate Securities Inc., as transferor, Wells Fargo Bank, N.A., as
         master servicer, trust administrator and custodian, and JPMorgan Chase
         Bank, N.A. as trustee (incorporated herein by reference from Exhibit
         4.1 of the Current Report on Form 8-K of the registrant, as filed with
         the Commission on March 14, 2006 and as amended and supplemented by the
         Current Report on Form 8-K/A dated April 6, 2006 and July 20, 2006).

    (10) Incorporated by reference as Exhibit (4).

    (31) Rule 13a-14(d)/15d-14(d) Certifications.

    (33) Reports on assessment of compliance with servicing criteria for
         asset-backed securities.

      <TABLE>

      
         <c>
      a) Assurant Inc. as Sub-Contractor for Cenlar, FSB
      b) Cenlar, FSB, as Sub-Servicer for Irwin Union Bank and Trust
      c) First American Real Estate Solutions of Texas, L.P. as Sub-Contractor for Cenlar, FSB
      d) Irwin Union Bank and Trust, as Servicer
      e) Wells Fargo Bank, N.A., as Master Servicer and Trust Administrator
      f) Wells Fargo Bank, N.A., as Custodian

      </TABLE>

     (34) Attestation reports on assessment of compliance with servicing
          criteria for asset-backed securities.

      <TABLE>

      
        <c>
      a) Assurant Inc. as Sub-Contractor for Cenlar, FSB
      b) Cenlar, FSB, as Sub-Servicer for Irwin Union Bank and Trust
      c) First American Real Estate Solutions of Texas, L.P. as Sub-Contractor for Cenlar, FSB
      d) Irwin Union Bank and Trust, as Servicer
      e) Wells Fargo Bank, N.A., as Master Servicer and Trust Administrator
      f) Wells Fargo Bank, N.A., as Custodian

      </TABLE>

     (35) Servicer compliance statement.

      <TABLE>

      
         <c>
      a) Cenlar, FSB, as Sub-Servicer for Irwin Union Bank and Trust
      b) Irwin Union Bank and Trust, as Servicer
      c) Wells Fargo Bank, N.A., as Master Servicer and Trust Administrator


</TABLE>





  EX-31 Rule 13a-14(d)/15d-14(d) Certifications

   I, John Sadowski, certify that:

  1. I have reviewed the report on Form 10-K and all reports on Form 10-D
     required to be filed in respect of the period covered by this report
     on Form 10-K of MASTR Second Lien Trust 2006-1 (the "Exchange Act
     periodic reports");

  2. Based on my knowledge, the Exchange Act periodic reports, taken as a
     whole, do not contain any untrue statement of a material fact or omit
     to state a material fact necessary to make the statements made, in
     light of the circumstances under which such statements were made, not
     misleading with respect to the period covered by this report;

  3. Based on my knowledge, all of the distribution, servicing and other
     information required to be provided under Form 10-D for the period
     covered by this report is included in the Exchange Act periodic
     reports;

  4. I am responsible for reviewing the activities performed by the
     servicers and based on my knowledge and the compliance reviews
     conducted in preparing the servicer compliance statements required in
     this report under Item 1123 of Regulation AB, and except as disclosed
     in the Exchange Act periodic reports, the servicers have fulfilled their
     obligations under the servicing agreements; and

  5. All of the reports on assessment of compliance with servicing
     criteria for ABS and their related attestation reports on assessment
     of compliance with servicing criteria for asset-backed securities
     required to be included in this report in accordance with Item 1122
     of Regulation AB and Exchange Act Rules 13a-18 and 15d-18 have been
     included as an exhibit to this report, except as otherwise disclosed
     in this report.  Any material instances of noncompliance described in
     such reports have been disclosed in this report on Form 10-K.

     In giving the certifications above, I have reasonably relied on
     information provided to me by the following unaffiliated parties.
     Cenlar, FSB, as Sub-Servicer for Irwin Union Bank and Trust and Irwin
     Union Bank and Trust, as Servicer.


     Dated:    March 30, 2007

     /s/ John Sadowski
     Signature

     Vice President
     Title





EX-33 (a)

REPORT ON ASSESSMENT OF COMPLIANCE WITH
SECTION 1122(d)(2)(vi) and SECTION 1122(d)(4)(xi)
of REGULATION AB SERVICING CRITERIA


American Security Insurance Company, Standard Guaranty Insurance Company and
Safeco Financial Institution Solutions, Inc. (affiliates of Assurant Inc.,
collectively the "Asserting Party") is responsible for assessing compliance as
of December 31, 2006 and for the period from January 1, 2006 through December
31, 2006 (the "Reporting Period") with the servicing criteria set forth in
Section 1122(d)(2)(vi), Section 1122(d)(4)(xi) and Section 1122(d)(4)(xii) of
Title 17, Section 229.1122(d) of the Code of Federal Regulations, which the
Asserting Party has concluded are applicable to the insurance escrow servicing
activities it performs with respect to all mortgage loan-tracking transactions
covered by this report. The transactions covered by this report include all
mortgage loan-tracking transactions for which the Asserting Party served as a
Vendor on behalf of Servicers for such asset-backed securities transactions that
were registered after January 1, 2006 with the Securities and Exchange
Commission pursuant to the Securities Act of 1933 (the "Platform"). The scope of
the Asserting Party assertions excludes Section 1122(d)(4)(xii) of Title 17,
Section 229.1122(d) of the Code of Federal Regulations, which relates to
servicing activities that are performed by the Asserting Party with respect to
the Platform, but are not reported on herein.

The Asserting Party has assessed its compliance with Section 1122(d)(2)(vi) and
Section 1122(d)(4)(xi) ("the Applicable Servicing Criteria") for the Reporting
Period and has concluded that the Asserting Party has complied, in all material
respects, with the Applicable Servicing Criteria for the Reporting Period with
respect to the Platform taken as a whole. The Asserting Party used the criteria
set forth in paragraph (d) of Item 1122 of Regulation AB to assess the
compliance with the Applicable Servicing Criteria.

The Asserting Party has complied, in all material respects, with the Applicable
Servicing Criteria for the Reporting Period.

PricewaterhouseCoopers LLP, an independent registered public accounting firm,
has issued an attestation report on the assessment of compliance with the
Applicable Servicing Criteria as of and for the Reporting Period ending December
31, 2006 as set forth in this assertion.

American Security Insurance Company
Standard Guaranty Insurance Company
Safeco Financial Institution Solutions, Inc.


/s/ John Frobose
By: John Frobose
Senior Vice President

Date: February 23, 2007





EX-33 (b)

(logo) Cenlar
CENTRAL LOAN ADMINISTRATION & REPORTING

Management Assessment

Management of Cenlar FSB (the Company) is responsible for assessing compliance
with the applicable servicing criteria set forth in Item 1122(d) of Regulation
AB of the Securities and Exchange Commission for residential mortgage loans (the
Platform), except for servicing criteria 1122(d)(1)(iii) Backup Servicer;
1122(d)(4)(xv) External Enhancement and 1122(d)(4)(i&ii) Maintenance of Mortgage
Documents, as of and for the year ended December 31, 2006. These criteria are
not applicable to the Company because the Company does not perform activities
with respect to the Platform relating to these criteria. With respect to
servicing criteria 1122(d)(4)(xi) and 1122(d)(2)(vi), management has engaged
various vendors to perform some of the activities required by this servicing
criteria. The Company's management has determined that these vendors are not
considered a "servicer" as defined in Item 1101(j) of Regulation AB, and the
Company's management has elected to take responsibility for assessing compliance
with the servicing criteria applicable to each vendor as permitted by
Interpretation 17.06 of the SEC Division of Corporation Finance Manual of
Publicly Available Telephone Interpretations ("Interpretation 17.06"). As
permitted by Interpretation 17.06, management has asserted that it has policies
and procedures in place designed to provide reasonable assurance that the
vendors' activities comply in all material respects with the servicing criteria
applicable to each vendor. The Company's management is solely responsible for
determining that it meets the SEC requirements to apply Interpretation 17.06 for
the vendors and related criteria. Appendix A identifies the individual
asset-backed transactions and securities defined by management as constituting
the Platform.

The Company's management has assessed the effectiveness of the Company's
compliance with the applicable servicing criteria as of and for the year ended
December 31, 2006. In making this assessment, management used the criteria set
forth by the Securities and Exchange Commission in paragraph (d) of Item 1122 of
Regulation AB.

Based on such assessment, management believes that, as of and for the year ended
December 31, 2006, Cenlar FSB has complied in all material respects with the
servicing criteria, except for the servicing criteria 1122(d)(1)(iii) Backup
Servicer; 1122(d)(4)(xv) External Enhancement and 1122(d)(4)(i&ii) Maintenance
of Mortgage Documents, set forth in Item 1122(d) of Regulation AB of the
Securities and Exchange Commission relating to the servicing of the Platform.


PO Box 77400 * Ewing, NJ 08628 * 609-883-3900


(page)


KPMG LLP, a registered public accounting firm, has issued an attestation report
with respect to management's assessment of compliance with the applicable
servicing criteria as of and for the year ended December 31, 2006.

/s/ Michael W. Young
Michael W. Young
Chief Executive Officer

/s/ Gregory S. Tornquist
Greg S. Tornquist
President and Chief Operating Officer

/s/ Stephen W. Gozdan
Stephen W. Gozdan
Chief Financial Officer

/s/ Jeanne M. Bader
Jeanne M. Bader
Director of Loan Administration


February 23, 2007





EX-33 (c)

REPORT ON ASSESSMENT OF COMPLIANCE

First American Real Estate Solutions of Texas, L.P. (an indirect subsidiary of
The First American Corporation, and the "Asserting Party") is responsible for
assessing compliance as of December 31, 2006, and for the period from January 1,
2006 through December 31, 2006 (the "Reporting Period") with the servicing
criteria set forth in Title 17, Sections 229.1122(d)(1)(iv), (d)(2)(v),
(d)(2)(vi), (d)(2)(vii), (d)(4)(xi), (d)(4)(xii) and (d)(4)(xiii) of the Code of
Federal Regulations (the "CFR") applicable to the Asserting Party (the
"Applicable Servicing Criteria"). The transactions covered by this report
include all loans for residential mortgage loan outsourcing customers for which
the Asserting Party served as the residential tax service provider (the
"Platform").

The Asserting Party has assessed its compliance with the Applicable Servicing
Criteria for the Reporting Period and has concluded that, except as set forth
hereinbelow, the Asserting Party has complied, in all material respects, with
the Applicable Servicing Criteria as of December 31, 2006, and for the Reporting
Period with respect to the Platform taken as a whole.

The Asserting Party assessed its compliance with the Applicable Servicing
Criteria for the Reporting Period and has identified a material instance of
noncompliance with the servicing criterion set forth in Section
229.1122(d)(2)(vii)(B) of the CFR with respect to the Platform. Specifically,
the Asserting Party did not prepare reconciliations for all asset-backed
securities related bank accounts within 30 calendar days after the bank
statement cut-off date or such number of days specified in the transaction
agreements.

PricewaterhouseCoopers LLP, an independent registered public accounting firm,
has issued an attestation report on the assessment of compliance with the
Applicable Servicing Criteria as of December 31, 2006, and for the Reporting
Period as set forth in this assertion.

FIRST AMERICAN REAL ESTATE SOLUTIONS OF TEXAS, L.P.
By: First American Real Estate Solutions LLC
General Partner

/s/ Lucy A. Przybyla
Lucy A. Przybyla
Senior Vice President
February 28, 2007





EX-33 (d)

REPORT ON ASSESSMENT OF COMPLIANCE WITH
REGULATION AB SERVICING CRITERIA


Re:     MASTR SECOND LIEN TRUST 2006-1, (the "MASTR Second Lien Trust 2006-1")
        Mortgage Pass-Through Certificates, Series 2006-1, issued pursuant to a
        Pooling and Servicing Agreement dated as of February 1, 2006, among
        Mortgage Asset Securitization Transactions, Inc., (the "Depositor"), UBS
        Real Estate Securities, Inc., Wells Fargo Bank, N.A., (the "Master
        Servicer"), Trust Administrator and Custodian, and The Bank of New York
        as successor to JPMorgan Chase Bank, National Association, f/k/a
        JPMorgan Chase Bank, as Trustee (the "Trustee").


This Report on Assessment of Compliance with Regulation AB Servicing Criteria
(the "Report") is being delivered pursuant to Section 12.05(a)(i) of the
Servicing Agreement dated as of August 1, 2005, between Irwin Union Bank and
Trust Company (the "Servicer") and UBS Real Estate Securities Inc. (the "Owner")
(as amended by (i) Amendment One to the Servicing Agreement dated as of February
2, 2006, by and between the Owner and the Servicer, and (ii) an Assignment,
Assumption and Recognition Agreement dated as of February 24, 2006, among the
Owner as Assignor, the Depositor and the Servicer (together, and as such
agreement may be amended, supplemented or otherwise modified from time to time,
the "Servicing Agreement")).

I assert to,the Depositor, the Master Servicer and the Trustee, and their
respective officers, with the knowledge and intent that they will rely upon this
assertion, that:

1.      I am a duly authorized officer of the Servicer;

2.      The Servicer is responsible for assessing compliance as of December 31,
        2006 and for the period from April 1, 2006 through December 31, 2006
        (the "Reporting Period") with the servicing criteria set forth in
        paragraph (d) of Item 1122 of Regulation AB, except for the servicing
        criteria set forth in Section 1122(d)(1)(iii) (the servicing criteria,
        after giving effect to the exception identified above, are defined for
        the purpose of this Report as the "Applicable Servicing Criteria"). The
        sole asset-backed securitization transaction covered by this report is
        the MASTR Second Lien Trust 2006-1;

3.      The Servicer has assessed its compliance with the Applicable Servicing
        Criteria for the Reporting Period.

4.      The Servicer has identified one instance of material noncompliance with
        the servicing criteria set forth in Section 1122(d)(2)(vii)(b) of
        Regulation AB. Specifically, the Servicer failed to prepare bank account
        reconciliations within 30 days after the bank statement cutoff date;

5.      The Servicer has concluded that, with the exception of the
        aforementioned instance of material noncompliance, the Servicer has
        complied, in all material respects, with the Applicable Servicing
        Criteria as of December 31, 2006 and for the Reporting Period with
        respect to the MASTR Second Lien Trust 2006-1 asset-backed
        securitization transaction. Although the Servicer is responsible for
        assessing compliance with Sections


(page)


        1122(d)(3)(i)(C), 1122(d)(4)(i), 1122(d)(4)(x)(A), 1122(d)(4)(x)(B),
        1122(d)(4)(x)(C), 1122(d)(4)(xi), 1122 (d)(4)(xii), 1122(d)(4)(xiii) and
        1122(d)(4)(xv) of Regulation AB, there are no servicing activities
        performed by the Servicer during the Reporting Period that required
        these servicing criteria to be complied with; and

6.      Ernst & Young LLP, an independent registered public accounting firm, has
        issued an attestation report on the Servicer's assessment of compliance
        with the Applicable Servicing Criteria as of December 31, 2006 and for
        the Reporting Period, which attestation report is attached hereto as
        Exhibit A.


IN WITNESS WHEREOF, the Servicer has caused this Report to be executed and
delivered on its behalf by its duly authorized officer on this 1st day of March
2007.

IRWIN UNION BANK AND TRUST COMPANY


Attest By: /s/ Barbara Snethan
Barbara Snethen
Assistant Secretary -
Home Equity Lending

By: /s/ Dan Kuster
Dan Kuster
Vice President - Finance
Home Equity Lending





EX-33 (e)

(logo) WELLS FARGO

Corporate Trust Services
9062 Old Annapolis Road
Columbia, MD 21045-1951
410 884-2000
410 715-2380 Fax

Wells Fargo Bank, N.A.

ASSESSMENT OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA

Corporate Trust Services division of Wells Fargo Bank, National Association (the
"Company") provides this assessment of compliance with the following applicable
servicing criteria set forth in Item 1122(d) of Regulation AB promulgated by
the Securities and Exchange Commission. Management has determined that the
servicing criteria are applicable in regards to the servicing platform for the
period as follows:

Platform: Publicly-issued (i.e., transaction-level reporting initially required
under the Securities Exchange Act of 1934, as amended) residential
mortgage-backed securities, commercial mortgage-backed securities and other
asset-backed securities, for which the Company provides master servicing,
trustee, securities administration or paying agent services, excluding
transactions issued by any agency or instrumentality of the U.S. government or
any government sponsored entity (the "Platform").

Applicable Servicing Criteria: All servicing criteria set forth in Item 1122(d),
to the extent required in the related transaction agreements or required by the
Item 1122(d) servicing criteria in regards to the activities performed by the
Company, except for the following criteria: 1122(d)(1)(iii), 1122(d)(4)(ii),
1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x),
1122(d)(4)(xi), 1122(d)(4)(xii) and 1122(d)(4)(xiii), which management has
determined are not applicable to the activities the Company performs with
respect to the Platform (the "Applicable Servicing Criteria").

Period: Twelve months ended December 31, 2006 (the "Period").

Third parties classified as vendors: With respect to servicing criteria
1122(d)(4)(i), the Company has engaged various vendors to handle certain Uniform
Commercial Code filing functions required by the servicing criteria ("vendors").
The Company has determined that none of the vendors is a "servicer" as defined
in Item 1101(j) of Regulation AB, and the Company elects to take responsibility
for assessing compliance with the portion of the servicing criteria applicable
to each vendor as permitted by Interpretation 17.06 of the SEC Division of
Corporation Finance Manual of Publicly Available Telephone Interpretations
("Interpretation 17.06"). The Company has policies and procedures in place to
provide reasonable assurance that each vendor's activities comply in all
material respects with the servicing criteria applicable to each vendor. The
Company is solely responsible for determining that it meets the SEC requirements
to apply Interpretation 17.06 for the vendors and related criteria.

With respect to the Platform and the Period, the Company provides the following
assessment of compliance with respect to the Applicable Servicing Criteria:

1. The Company is responsible for assessing its compliance with the Applicable
Servicing Criteria.

2. The Company has assessed compliance with the Applicable Servicing Criteria,
including servicing criteria for which compliance is determined based on
Interpretation 17.06 as described above, as of and for the Period. In performing
this assessment, management used the criteria set forth by the Securities and
Exchange Commission in paragraph (d) of Item 1122 of Regulation AB.

3. Other than as identified on Schedule A hereto, as of and for the Period, the
Company was in material compliance with the Applicable Servicing Criteria. Any
material instances of noncompliance by a vendor of which the Company is aware
and any material deficiency in the Company's policies and procedures to monitor
vendors' compliance that the Company has identified is specified on Schedule A
hereto.

KPMG LLP, a registered public accounting firm, has issued an attestation
report with respect to the Company's foregoing assessment of compliance as of
and for the Period.

WELLS FARGO BANK, NATIONAL ASSOCIATION

By:/s/ Brian Bartlett
Brian Bartlett

Its:   Executive Vice President

Dated: March 1, 2007


(page)


(logo) WELLS FARGO

Corporate Trust Services
9062 Old Annapolis Road
Columbia, MD 21045-1951
410 884-2000
410 715-2380 Fax

Wells Fargo Bank, N.A.

Schedule A

Material Instances of Noncompliance by the Company

1122(d)(3)(i)- Delinquency Reporting - During the reporting period, certain
monthly investor or remittance reports included errors in the calculation and/or
the reporting of delinquencies for the pool assets, which errors may or may not
have been material. All such errors were the result of data processing errors
and/or the mistaken interpretation of data provided by other parties
participating in the servicing function. All necessary adjustments to data
processing systems and/or interpretive clarifications have been made to correct
those errors and to remedy related procedures.

Material instances of Noncompliance by any Vendor

NONE

Material Deficiencies In Company's Policies and Procedures to Monitor Vendors'
Compliance

NONE





EX-33 (f)

(logo) WELLS FARGO

Wells Fargo Bank, N.A.
Document Custody
1015 10th Avenue SE
Minneapolis, MN 55414


Appendix I


ASSESSMENT OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA

Corporate Trust Services division of Wells Fargo Bank, National Association
(the "Company") is responsible for assessing compliance with the servicing
criteria set forth in Item 1122(d) of Regulation AB promulgated by the
Securities and Exchange Commission. The Company has determined that the
servicing criteria are applicable in regard to the servicing platform for the
period as follows:

Platform: Publicly-issued (i.e., transaction-level reporting required under
the Securities Exchange Act of 1934, as amended) residential mortgage-backed
securities and commercial mortgage-backed securities issued on or after January
1, 2006, for which the Company provides document custody services, excluding any
publicly issued transactions issued by any government sponsored entity (the
"Platform").

Applicable Servicing Criteria: The servicing criteria set forth in Item
1122(d)(4)(i) and 1122(d)(4)(ii), in regard to the activities performed by the
Company with respect to the Platform (the "Applicable Servicing Criteria"). The
Company has determined that all other servicing criteria set forth in Item
1122(d) are not applicable to the Platform.

Period: Twelve months ended December 31, 2006 (the "Period").

With respect to the Platform, the Company provides the following
assessment of compliance with respect to the Applicable Servicing Criteria:

1. The Company is responsible for assessing the Company's compliance with
the Applicable Servicing Criteria as of and for the Period.

2. The Company has assessed compliance with the Applicable Servicing
Criteria. In performing this assessment, the Company used the criteria set forth
by the Securities and Exchange Commission in paragraph (d) of Item 1122 of
Regulation AB.

3. Based on such assessment, as of and for the Period, the Company has
complied, in all material respects with the Applicable Servicing Criteria.

KPMG LLP, a registered public accounting firm, has issued an attestation
report with respect to the Company's assessment of compliance as of and for the
Period.


WELLS FARGO BANK, NATIONAL ASSOCIATION

By: /s/ Shari L. Gillund
Shari L. Gillund

Its: Senior Vice President

Dated: March 1, 2007





EX-34 (a)
(logo) PRICEWATERHOUSECOOPERS

PricewaterhouseCoopers LLP
10 Tenth Street, Northwest
Suite 1400
Atlanta, GA 30309-3851
Telephone (678) 419 1000
Facsimile (678) 419 1239
www.pwc.com


Report of Independent Registered Public Accounting Firm

To the Shareholders and the Board of Directors of
Assurant, Inc.:

We have examined management's assertion, included in the accompanying
management's Report on Assessment of Compliance with 1122(d)(2)(vi) and
1122(d)(4)(xi) of Regulation AB Servicing Criteria, that American Security
Insurance Company, Standard Guaranty Insurance Company and Safeco Financial
Institution Solutions, Inc. (affiliates of Assurant Inc., collectively the
"Asserting Party") complied with the servicing criteria set forth in Item
1122(d) of the Securities and Exchange Commission's Regulation AB for all
mortgage loan-tracking transactions for which the Asserting Party served as a
Vendor on behalf of Servicers for such asset-backed securities transactions that
were registered after January 1, 2006 with the Securities and Exchange
Commission pursuant to the Securities Act of 1933 (the "Platform"), as of
December 31, 2006 and for the year then ended, excluding (i) criteria
1122(d)(1)(i) through 1122(d)(1)(iv), 1122(d)(2)(i) through 1122(d)(2)(v),
1122(d)(2)(vii), 1122(d)(3)(i) through 1122(d)(3)(iv), 1122(d)(4)(i) through
1122(d)(4)(x) and 1122(d)(4)(xiii) through 1122(d)(4)(xv), which the Asserting
Party has determined are not applicable to the activities performed by it with
respect to the Platform and (ii), criterion 1122(d)(4)(xii), which relates to
servicing activities that are applicable to the Platform, but are excluded from
the scope of management's assertion and are not reported on herein. Management
is responsible for the Company's compliance with the servicing criteria. Our
responsibility is to express an opinion on management's assertion based on our
examination.

Our examination was conducted in accordance with standards of the Public Company
Accounting Oversight Board (United States) and, accordingly, included examining,
on a test basis, evidence about the Company's compliance with the applicable
servicing criteria and performing such other procedures as we considered
necessary in the circumstances. Our examination included testing of selected
asset-backed transactions and securities that comprise the Platform, testing of
selected servicing activities related to the Platform, and determining whether
the Company processed those selected transactions and performed those selected
activities in compliance with the applicable servicing criteria. Our procedures
were limited to the selected transactions and servicing activities performed by
the Company during the period covered by this report. Our procedures were not
designed to detect noncompliance arising from errors that may have occurred
prior to or subsequent to our tests that may

1


(page)


have affected the balances or amounts calculated or reported by the Company
during the period covered by this report. We believe that our examination
provides a reasonable basis for our opinion. Our examination does not provide a
legal determination on the Company's compliance with the servicing criteria.

In our opinion, management's assertion that the Asserting Party complied with
the aforementioned applicable servicing criteria as of and for the year ended
December 31, 2006 for the Platform is fairly stated, in all material respects.

/s/ PricewaterhouseCoopers LLP

Atlanta, Georgia
February 23, 2007



2





EX-34 (b)
(logo) KPMG

KPMG LLP
New Jersey Headquarters
150 John F. Kennedy Parkway
Short Hills, NJ 07078


Report of Independent Registered Public Accounting Firm

The Board of Directors
Cenlar FSB:

We have examined management's assessment, included in the accompanying
Management Assessment, that Cenlar FSB (the Company) complied with the servicing
criteria set forth in Item 1122(d) of the Securities and Exchange Commission's
Regulation AB for residential mortgage loans (the Platform), except for
servicing criteria 1122(d)(1)(iii) Backup Servicer; 1122(d)(4)(xv) External
Enhancement and 1122(d)(4)(i&ii) Maintenance of Mortgage Documents, as of and
for the year ended December 31, 2006. These criteria are not applicable to the
Company because the Company does not perform activities with respect to the
Platform relating to these criteria. Appendix A to Management's Assessment
identifies the individual asset-backed transactions and securities defined by
management as constituting the Platform. Management is responsible for the
Company's compliance with those servicing criteria. Our responsibility is to
express an opinion on management's assessment about the Company's compliance
based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with the
servicing criteria specified above and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset-backed transactions and securities that
comprise the Platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance with
the servicing criteria. Furthermore, our procedures were limited to the selected
transactions and servicing activities performed by the Company during the period
covered by this report. Our procedures were not designed to determine whether
errors may have occurred either prior to or subsequent to our tests that may
have affected the balances or amounts calculated or reported by the Company
during the period covered by this report for the selected transactions or any
other transactions. We believe that our examination provides a reasonable basis
for our opinion. Our examination does not provide a legal determination on the
Company's compliance with the servicing criteria.

As described in the accompanying Management Assessment, for servicing criteria
1122(d)(4)(xi) and 1122(d)(2)(vi), the Company has engaged various vendors to
perform some of the activities required by these servicing criteria. The Company
has determined that these vendors are not considered a "servicer" as defined in
Item 1101(j) of Regulation AB, and the Company has elected to take
responsibility for assessing compliance with the servicing criteria applicable
to each vendor as permitted by Interpretation 17.06 of the SEC Division of
Corporation Finance Manual of Publicly Available Telephone Interpretations
("Interpretation 17.06"). As permitted by Interpretation 17.06, the Company has
asserted that it has policies and procedures in place designed to provide
reasonable assurance that the vendors' activities comply in all material
respects with the servicing criteria applicable to each vendor. The Company is
solely responsible for determining that it meets the SEC requirements to apply
Interpretation 17.06 for the vendors and related criteria as described in its
assertion, and we performed no procedures with respect to the Company's
eligibility to apply Interpretation 17.06.

In our opinion, management's assessment that the Company complied with the
aforementioned servicing criteria, including servicing criteria 1122(d)(4)(xi)
and 1122(d)(2)(vi) for which compliance is determined based on Interpretation
17.06 as described above, as of and for the year ended December 31, 2006 is
fairly stated, in all material respects.

/s/ KPMG LLP

Short Hills, New Jersey
February 23, 2007


KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG
International, a Swiss cooperative.

(page)


Appendix A

List of 2006 asset-backed securities

Issuer                                  Security        Master Servicer
New York Mortgage Trust                 NYMT 2006-1     Wells Fargo Bank
UBS Real Estate Securities, Inc.        MASTR 2006-1    Wells Fargo Bank
UBS Real Estate Securities, Inc.        MABS 2006-AB1   Wells Fargo Bank
Opteum Financial Services, LLC          OMAC 2006-1     Wells Fargo Bank
UBS Real Estate Securities, Inc.        MALT 2006-1     Wells Fargo Bank
UBS Real Estate Securities, Inc.        MARM 2006-1     Wells Fargo Bank
Thornburg Mortgage Securities           TMHL 2006-1     Wells Fargo Bank
           Trust
Thornburg Mortgage Securities           TMHL 2006-2     Wells Fargo Bank
           Trust
Thornburg Mortgage Securities           TMHL 2006-3     Wells Fargo Bank
           Trust
Thornburg Mortgage Securities           TMHL 2006-4     Wells Fargo Bank
           Trust
Thornburg Mortgage Securities           TMHL 2006-5     Wells Fargo Bank
           Trust
Thornburg Mortgage Securities           TMHL 2006-6     Wells Fargo Bank
           Trust
Thornburg Mortgage Securities           ZUNI 2006-OA1   Wells Fargo Bank
           Trust
Irwin Home Equity Corporation           MASL 2006-1     Wells Fargo Bank
UBS Real Estate Securities, Inc.        MASTR 2006-2    Wells Fargo Bank
UBS Real Estate Securities, Inc.        MALT 2006-3     Wells Fargo Bank
Opteum Financial Services, LLC          OMAC 2006-2     Wells Fargo Bank
Opteum Financial Services, LLC          BAFC 2006 H     Wells Fargo Bank
UBS Real Estate Securities, Inc.        MASTR 2006-3    Wells Fargo Bank
Citigroup Mortgage Loan Trust, Inc      CMLTI-2006-FX1  Wells Fargo Bank
(Opteum Financial Services, LLC)
UBS Real Estate Securities, Inc.        MARM 2006-OA2   Wells Fargo Bank





EX-34 (c)
(logo) PRICEWATERHOUSECOOPERS

PricewaterhouseCoopers LLP
Suite 1800
2001 Ross Ave.
Dallas TX 75201-2997
Telephone (214) 999 1400
Facsimile (214) 754 7991
www.pwc.com


Report of Independent Registered Public Accounting Firm

To the Board of Directors of The First American Corporation:

We have examined First American Real Estate Solutions of Texas, L.P.'s (the
"Company" and an indirect subsidiary of The First American Corporation),
compliance with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's Regulation AB for all loans for residential
mortgage loan outsourcing customers for which the Company served as the
residential tax service provider (the "Platform") described in the accompanying
Report on Assessment of Compliance, as of December 31, 2006 and for the year
then ended, excluding criteria 1122(d)(1)(i)-(iii), 1122(d)(2)(i)-(iv),
1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(x) and 1122(d)(4)(xiv)-(xv), which the
Company has determined are not applicable to the servicing activities performed
by it with respect to the Platform. Management is responsible for the Company's
compliance with the servicing criteria. Our responsibility is to express an
opinion on the Company's compliance with the servicing criteria based on our
examination.

Our examination was conducted in accordance with standards of the Public Company
Accounting Oversight Board (United States) and, accordingly, included examining,
on a test basis, evidence about the Company's compliance with the applicable
servicing criteria and performing such other procedures as we considered
necessary in the circumstances. Our examination included testing of selected
securities that comprise the Platform, testing of selected servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance with
the applicable servicing criteria. Our procedures were limited to the selected
transactions and servicing activities performed by the Company during the period
covered by this report. Our procedures were not designed to detect noncompliance
arising from errors that may have occurred prior to or subsequent to our tests
that may have affected the balances or amounts calculated or reported by the
Company during the period covered by this report. We believe that our
examination provides a reasonable basis for our opinion. Our examination does
not provide a legal determination on the Company's compliance with the servicing
criteria.

Our examination disclosed the following material instance of noncompliance with
the servicing criteria set forth in Item 1122(d)(2)(vii)(B) of Regulation AB
applicable to the Company during year ended December 31, 2006. Account
reconciliations for all asset-backed securities related bank accounts were not
prepared within 30 calendar days after the bank statement cutoff date, or such
other number of days specified in the transaction agreements as required by Item
1122(d)(2)(vii)(B) of Regulation AB.

In our opinion, except for the material instance of noncompliance described in
the preceding paragraph, First American Real Estate Solutions of Texas, L.P.
complied with the aforementioned applicable servicing criteria as of and for the
year ended December 31, 2006 for all loans for residential mortgage loan
outsourcing customers for which the Company served as the residential tax
service provider, in all material respects.

/s/ PricewaterhouseCoopers LLP

February 28, 2007





EX-34 (d)
(logo) ERNST & YOUNG

Ernst & Young LLP
Suite 1600
560 Mission Street
San Francisco, California 94105

Phone: (415)894-8000
www.ey.com


Report of Independent Registered Public Accounting Firm

Irwin Union Bank and Trust Company

We have examined management's assertion, included in the accompanying
Report on Assessment of Compliance with Regulation AB Servicing Criteria, that
Irwin Union Bank and Trust Company (the Company) complied with the servicing
criteria set forth in Item 1122 (d) of the Securities and Exchange Commission's
Regulation AB for the MASTR SECOND LIEN TRUST 2006-1 (the "MASTR Second Lien
Trust 2006-1) platform, except for the material instance of noncompliance
described therein, as of and for the nine month period ended December 31, 2006,
and except for the servicing criteria set forth in Section 1122(d)(1)(iii),
which the Company has determined is not applicable to the activities performed
by them with respect to the servicing platform covered by this report. The MASTR
Second Lien Trust 2006-1 is the only asset-backed securitization transaction
covered by this platform. Management is responsible for the Company's compliance
with those servicing criteria. Our responsibility is to express an opinion on
management's assertion about the Company's compliance with the servicing
criteria based on our examination.

Our examination was conducted in accordance with standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with the
applicable servicing criteria and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset backed transactions and securities that
comprise the platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance with
the servicing criteria. Furthermore, our procedures were limited to the selected
transactions and servicing activities performed by the Company during the period
covered by this report. Our procedures were not designed to determine whether
errors may have occurred either prior to or subsequent to our tests that may
have affected the balances or amounts calculated or reported by the Company
during the period covered by this report for the selected transactions or any
other transactions. Although the Company is responsible for assessing compliance
with Sections 1122(d)(3)(i)(C), 1122(d)(4)(i), 1122(d)(4)(x)(A),
1122(d)(4)(x)(B), 1122(d)(4)(x)(C), 1122(d)(4)(xi), 1122 (d)(4)(xii),
1122(d)(4)(xiii) and 1122(d)(4)(xv) of Regulation AB, there were no servicing
activities performed by the Company during the nine month period ended December
31, 2006 that required these servicing criteria to be complied with. We believe
that our examination provides a reasonable basis for our opinion. Our
examination does not provide a legal determination on the Company's compliance
with the servicing criteria.

Our examination disclosed the following material noncompliance with
servicing criteria 1122(d)(2)(vii) applicable to the Company during the nine
month period ended December 31, 2006. The Company failed to prepare bank account
reconciliations within 30 days after the bank statement cutoff date.


(page)


(logo) ERNST & YOUNG

Ernst & Young LLP

In our opinion, except for the material noncompliance described in the
third paragraph, the Company complied, in all material respects, with the
aforementioned servicing criteria as of and for the nine months period ended
December 31, 2006.


/s/ Ernst & Young LLP

March 1, 2007


A Member Practice of Ernst & Young Global

2





EX-34 (e)
(logo) KPMG

KPMG LLP
303 East Wacker Drive
Chicago, IL 60801-5212

Report of Independent Registered Public Accounting Firm

The Board of Directors
The Corporate Trust Services division of Wells Fargo Bank, National Association:

We have examined the compliance of the Corporate Trust Services division of
Wells Fargo Bank, National Association (the Company) with the servicing criteria
set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation
AB for publicly-issued (i.e., transaction-level reporting initially required
under the Securities Exchange Act of 1934, as amended) residential
mortgage-backed securities, commercial mortgage-backed securities and other
asset-backed securities, for which the Company provides master servicing,
trustee, securities administration or paying agent services, excluding
transactions issued by any agency or instrumentality of the U.S. government or
any government sponsored entity (the Platform), except for servicing criteria
1122(d)(1)(iii), 1122(d)(4)(ii), 1122(d)(4)(iv), 1122(d)(4)(v),
1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi),
1122(d)(4)(xii) and 1122(d)(4)(xiii), which the Company has determined are not
applicable to the activities it performs with respect to the Platform, as of and
for the twelve months ended December 31, 2006. Management is responsible for the
Company's compliance with those servicing criteria. Our responsibility is to
express an opinion on management's assertion about the Company's compliance
based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with the
servicing criteria specified above and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset-backed transactions and securities that
comprise the Platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance with
the servicing criteria. Furthermore, our procedures were limited to the selected
transactions and servicing activities performed by the Company during the period
covered by this report. Our procedures were not designed to determine whether
errors may have occurred either prior to or subsequent to our tests that may
have affected the balances or amounts calculated or reported by the Company
during the period covered by this report for the selected transactions or any
other transactions. We believe that our examination provides a reasonable basis
for our opinion. Our examination does not provide a legal determination on the
Company's compliance with the servicing criteria.

As described in the accompanying management's Assessment of Compliance With
Applicable Servicing Criteria, for servicing criteria 1122(d)(4)(i), the Company
has engaged various vendors to perform the activities required by these
servicing criteria. The Company has determined that these vendors are not
considered a "servicer" as defined in Item 1101(j) of Regulation AB, and the
Company has elected to take responsibility for assessing compliance with the
servicing criteria applicable to each vendor as permitted by Interpretation
17.06 of the SEC Division of Corporation Finance Manual of Publicly Available
Telephone Interpretations ("Interpretation 17.06"). As permitted by
Interpretation 17.06, the Company has asserted that it has policies and

KPMG LLP, a U.S. limited liability partnership, in the U.S. member firm
of KPMG International, a Swiss cooperative.

(page)

(logo) KPMG

procedures in place designed to provide assurance that the vendors' activities
comply in all material respects with the servicing criteria applicable to each
vendor. The Company is solely responsible for determining that it meets the SEC
requirements to apply Interpretation 17.06 for the vendors and related criteria
as described in its assertion, and we performed no procedures with respect to
the Company's eligibility to apply Interpretation 17.06.

Our examination disclosed material noncompliance with criterion 1122(d)(3)(i),
as applicable to the Company during the twelve months ended December 31, 2006.
Certain monthly investor or remittance reports included errors in the
calculation and/or the reporting of delinquencies for the pool assets.

In our opinion, except for the material non-compliance described above, the
Company complied, in all material respects, with the aforementioned servicing
criteria, including servicing criteria for which compliance is determined based
on Interpretation 17.06 as discussed above, as of and for the twelve months
ended December 31, 2006.

/s/ KPMG LLP

Chicago, IL 60601
March 1, 2007





EX-34 (f)

(logo) KPMG

KPMG LLP
303 East Wacker Drive
Chicago, IL 60601-5212

Report of Independent Registered Public Accounting Firm

The Board of Directors
The Corporate Trust Services division of Wells Fargo Bank National Association:

We have examined management's assertion, included in the accompanying Appendix
I, that the Document Custody section of the Corporate Trust Services division of
Wells Fargo Bank National Association complied with the servicing criteria set
forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB
for publicly-issued (i.e., transaction-level reporting required under the
Securities Exchange Act of 1934, as amended) residential mortgage-backed
securities and commercial mortgage-backed securities issued on or after January
1, 2006 for which the Company provides document custody services, excluding any
publicly issued transactions issued by any government sponsored entity (the
Platform) as of and for the twelve months ended December 31, 2006. Management
has determined that servicing criteria 1122(d)(4)(i) and 1122(d)(4)(ii) are
applicable to the activities it performs with respect to the Platform, and that
all other servicing criteria set forth in Item 1122(d) are not applicable to the
document custody services provided by the Company with respect to the Platform.
Management is responsible for the Company's compliance with those servicing
criteria. Our responsibility is to express an opinion on management's assertion
about the Company's compliance based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with the
servicing criteria specified above and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset-backed transactions and securities that
comprise the Platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance with
the servicing criteria. Furthermore, our procedures were limited to the selected
transactions and servicing activities performed by the Company during the period
covered by this report. Our procedures were not designed to determine whether
errors may have occurred either prior to or subsequent to our tests that may
have affected the balances or amounts calculated or reported by the Company
during the period covered by this report for the selected transactions or any
other transactions. We believe that our examination provides a reasonable basis
for our opinion. Our examination does not provide a legal determination on the
Company's compliance with the servicing criteria.

In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria as of and for the period ended December 31,
2006 is fairly stated, in all material respects.

/s/ KPMG LLP

Chicago, Illinois
March 1, 2007

KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG
International, a Swiss cooperative.





EX-35 (a)
MASL 2006-1


SERVICER COMPLIANCE STATEMENT (ITEM 1123)

Cenlar FSB

The undersigned, a duly authorized officer of Cenlar FSB, as servicer (the
"Servicer") pursuant to the applicable servicing agreement, does hereby certify
that:

1.      A review of the Servicer's activities during the period from and
including January 1, 2006 through and including December 31, 2006 and of the
Servicer's performance under the applicable servicing agreement has been made
under my supervision.

2.      To the best of my knowledge, based on such review, the Servicer has
fulfilled all of its obligations under the applicable servicing agreement in all
material respects throughout such period. [If any material failure, specify such
failure and its nature and status.]

IN WITNESS WHEREOF, the undersigned has duly executed this Certificate this 28th
day of February 2007.


By: /s/ Jeanne M. Bader
Name: Jeanne M. Bader
Title: Senior Vice President
Director of Loan Administration





EX-35 (b)
SERVICER COMPLIANCE STATEMENT


Re:     MASTR SECOND LIEN TRUST 2006-1, Mortgage Pass-Through Certificates,
        Series 2006-1, issued pursuant to a Pooling and Servicing Agreement
        dated as of February 1, 2006, among Mortgage Asset Securitization
        Transactions, Inc., (the "Depositor"), UBS Real Estate Securities, Inc.,
        Wells Fargo Bank, N.A., (the "Master Servicer"), Trust Administrator and
        Custodian, and The Bank of New York as successor to JPMorgan Chase Bank,
        National Association, f/k/a JPMorgan Chase Bank, as Trustee (the
        "Trustee").


This Certificate is being delivered pursuant to Section 12.04 of the Servicing
Agreement dated as of August 1, 2005, between Irwin Union Bank and Trust Company
(the "Servicer") and UBS Real Estate Securities Inc. (the "Owner"), (as amended
by (i) Amendment One to the Servicing Agreement dated as of February 2, 2006, by
and between the Owner and the Servicer, and (ii) an Assignment, Assumption and
Recognition Agreement dated as of February 24, 2006, among the Owner as
Assignor, the Depositor and the Servicer, together, and as such agreement may be
amended, supplemented or otherwise modified from time to time, the "Servicing
Agreement")). Capitalized terms used but not defined herein have the meanings
ascribed to them in the Servicing Agreement.

I certify to the Trustee, the Depositor and the Master Servicer, and their
respective officers, directors and affiliates, with the knowledge and intent
that they will rely upon this certification, that:

A.      I am a duly authorized officer of the Servicer;

B.      The Servicer is the Servicer under the Servicing Agreement;

C.      A review of the activities of the Servicer during 2006 and of its
        performance under the Servicing Agreement has been made under my
        supervision; and

D.      To the best of my knowledge, based on the above-mentioned review, the
        Servicer has fulfilled all of its obligations under the Servicing
        Agreement and any applicable Reconstitution Agreements in all material
        respects throughout 2006, with the exception of the Servicer's failure
        to prepare bank account reconciliations within 30 days after the bank
        statement cutoff date.

IN WITNESS WHEREOF, the Servicer has caused this Certificate to be executed and
delivered on its behalf by its duly authorized officer on this 1st day of March
2007.

IRWIN UNION BANK AND TRUST COMPANY


Attest: /s/ Barbara Snethen
Barbara Snethen
Assistant Secretary -
Home Equity Lending

By: /s/ Joan McDaniel
Joan McDaniel
Vice President, Loan Servicing and Asset
Resolution - Home Equity Lending





EX-35 (c)
(logo) WELLS FARGO

Corporate Trust Services
MAC N2702-011
9062 Old Annapolis Road
Columbia, MD 21045
410 884-2000
410 715-2380 Fax

Wells Fargo Bank, N.A.


March 06, 2007


Mortgage Asset Securitization Transactions, Inc.
1285 Avenue of the Americas
New York, NY 10019

RE: Annual Statement As To Compliance for MASTR Second Lien Trust 2006-1

Per Section 3.21a of the Pooling and Servicing Agreement, dated as of
2/1/2006, the undersigned Officer of Wells Fargo Bank, N.A., (Master Servicer),
hereby certifies the following for the 2006 calendar year or portion thereof:


(A)     a review of the Master Servicer's activities during the preceding
        calendar year or portion thereof and of the Master Servicer's
        performance under this Agreement, has been made under such officer's
        supervision and

(B)     to the best of such officer's knowledge, based on such review, such
        party has fulfilled all its obligations under this Agreement, in all
        material respects throughout such year or portion thereof, or, if there
        has been a failure to fulfill any such obligation in any material
        respect, specifying each such failure known to such officer and the
        nature and status thereof.


Certified By:
/s/ Barry Akers
Barry Akers
Vice President

Certified By:
/s/ Gordon Johnson
Gordon Johnson, Assistant Secretary