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 For Transition period ______________________________


             Commission File Number of issuing entity: 333-125485-33
              GMACM HOME EQUITY LOAN TRUST 2006-HE1 (Exact name of
                   issuing entity as specified in its charter)

                    RESIDENTIAL ASSET MORTGAGE PRODUCTS, INC.
              (Exact name of depositor as specified in its charter)

                               GMAC MORTGAGE, LLC
               (Exact name of sponsor as specified in its charter)

                                    Delaware
      (State or other jurisdiction of incorporation or organization of the
                                 issuing entity)

                             c/o GMAC Mortgage, LLC
                                 100 Witmer Road
                           Horsham, Pennsylvania 19044

           (Address of principal executive offices of issuing entity)
                                  215-682-1000

                     (Telephone number, including area code)

                                      None
                      (I.R.S. Employer Identification No.)

                                       N/A
           (Former name, former address, if changed since last report)

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


<PAGE>


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 |X|  No  |_|

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.
|X| Yes |_| No

Indicate by check mark if disclosure of delinquent  filers  pursuant to Item 405
of Regulation  S-K 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 II of the Form 10-K or any  amendment to this
Form 10-K. |X|

[Item 405 of Regulation S-K is 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|

Registrant  has no  voting  or  non-voting  common  equity  outstanding  held by
non-affiliates.


<PAGE>


                                     PART I

THE FOLLOWING ITEMS HAVE BEEN OMITTED IN ACCORDANCE  WITH GENERAL  INSTRUCTION J
TO FORM 10-K:

Item 1: Business.
Item 1A: Risk Factors.
Item 2: Properties.
Item 3: Legal Proceedings.
Item 4: Submission of Matters to a Vote of Security Holders.

ITEM 1B. UNRESOLVED STAFF COMMENTS.

Not Applicable.

SUBSTITUTE INFORMATION PROVIDED IN ACCORDANCE WITH GENERAL INSTRUCTION J TO FORM
10-K:

ITEM 1112(B) OF REGULATION AB.  SIGNIFICANT  OBLIGORS OF POOL ASSETS  (FINANCIAL
INFORMATION).

None.

ITEM 1114(B)(2) OF REGULATION AB: CREDIT  ENHANCEMENT AND OTHER SUPPORT,  EXCEPT
FOR CERTAIN DERIVATIVES INSTRUMENTS (FINANCIAL INFORMATION).

See Exhibit 99.1.

ITEM  1115(B) OF  REGULATION  AB:  CERTAIN  DERIVATIVES  INSTRUMENTS  (FINANCIAL
INFORMATION).

Based  on the  standards  set  forth  in  Item  1115(b)  of  Regulation  AB,  no
information is required in response to this Item.

ITEM 1117 OF REGULATION AB: LEGAL PROCEEDINGS.

There are no material pending legal or other proceedings  involving the mortgage
loans or GMAC Mortgage,  LLC, as sponsor,  servicer or  originator,  Residential
Asset  Mortgage  Products,  Inc.,  as  depositor,  GMACM Home  Equity Loan Trust
2006-HE1,  as the issuing  entity,  or other  parties  described in Item 1117 of
Regulation AB, that,  individually  or in the  aggregate,  would have a material
adverse impact on investors in the notes.


<PAGE>


GMAC  Mortgage,  LLC is currently a party to various legal  proceedings  arising
from time to time in the ordinary course of its business,  some of which purport
to be class actions. Based on information currently available, it is the opinion
of GMAC Mortgage,  LLC that the eventual outcome of any currently  pending legal
proceeding,  individually or in the aggregate,  will not have a material adverse
effect on its ability to perform  its  obligations  in relation to the  mortgage
loans. No assurance, however, can be given that the final outcome of these legal
proceedings, if unfavorable,  either individually or in the aggregate, would not
have a material  adverse  impact on GMAC  Mortgage,  LLC.  Any such  unfavorable
outcome could adversely affect the ability of GMAC Mortgage,  LLC to perform its
servicing  duties with respect to the mortgage loans and potentially lead to the
replacement of GMAC Mortgage, LLC with a successor servicer.


                                     PART II

THE FOLLOWING ITEMS HAVE BEEN OMITTED IN ACCORDANCE  WITH GENERAL  INSTRUCTION J
TO FORM 10-K:

Item 5:    Market for Registrant's Common Equity, Related Stockholder Matters
           and Issuer Purchases of Equity Securities.
Item 6:    Selected Financial Data.
Item 7:    Management's Discussion and Analysis of Financial Condition and
           Results of Operations.
Item 7A:   Quantitative and Qualitative Disclosures about Market Risk.
Item 8:    Financial Statements and Supplementary Data.
Item 9:    Changes in and Disagreements with Accountants on Accounting and
           Financial Disclosure. Item 9A: Controls and Procedures.

ITEM 9B: OTHER INFORMATION.

None.

                                    PART III

THE FOLLOWING ITEMS HAVE BEEN OMITTED IN ACCORDANCE  WITH GENERAL  INSTRUCTION J
TO FORM 10-K:

Item 10:   Directors and Executive Officers of the Registrant.
Item 11:   Executive Compensation.
Item 12:   Security Ownership of Certain Beneficial Owners and Management and
           Related Stockholder Matters.
Item 13:   Certain Relationships and Related Transactions.
Item 14:   Principal Accountant Fees and Services.


<PAGE>


SUBSTITUTE INFORMATION PROVIDED IN ACCORDANCE WITH GENERAL INSTRUCTION J TO FORM
10-K:

ITEM 1119 OF REGULATION AB:  AFFILIATIONS AND CERTAIN RELATIONSHIPS AND RELATED
TRANSACTIONS.

Information  contemplated  by Item 1119 of  Regulation  AB has been omitted from
this report in reliance on the Instruction to Item 1119.

ITEM 1122 OF REGULATION AB: COMPLIANCE WITH APPLICABLE SERVICING CRITERIA.

Each of GMAC  Mortgage,  LLC,  JPMorgan  Chase Bank,  N.A., The Bank of New York
Trust  Company,  N.A. and GMAC Bank (each, a "Servicing  Participant")  has been
identified by the registrant as a party  participating in the servicing function
with  respect to the pool  assets  held by the Issuing  Entity.  Each  Servicing
Participant  has  completed a report on an  assessment  of  compliance  with the
servicing criteria applicable to such Servicing  Participant (each, a "Report on
Assessment"),  which Reports on Assessment are attached as exhibits to this Form
10-K. In addition, each Servicing Participant has provided an attestation report
(each, an "Attestation  Report") by a registered  independent  public accounting
firm  regarding its related  Report on Assessment.  Each  Attestation  Report is
attached as an exhibit to this Form 10-K.

A Servicing  Participant may engage one or more vendors to perform  specific and
limited,  or scripted  activities  that  address all or a portion of one or more
servicing criteria applicable to such Servicing Participant. In general in these
cases,  the Servicing  Participant  has  instituted  policies and  procedures to
monitor whether such vendors'  activities  comply in all material  respects with
such  servicing  criteria,  and may elect to take  responsibility  for assessing
compliance with the servicing criteria applicable to such vendors' activities in
such  Servicing   Participant's  Report  on  Assessment.   Where  the  Servicing
Participant  has not  instituted  such  policies  and  procedures,  or where the
Servicing  Participant  does  not  otherwise  elect to take  responsibility  for
assessing its vendors'  activities,  the vendor is itself treated as a Servicing
Participant  and is required to provide its own Report on Assessment and related
Attestation Report.

Except as disclosed below, no Report on Assessment or related Attestation Report
has identified  (i) any material  instance of  noncompliance  with the servicing
criteria  identified  in such Report on  Assessment as applicable to the related
Servicing  Participant  or  (ii)  any  material  deficiency  in  such  Servicing
Participant's policies and procedures to monitor vendor compliance.

Exceptions:

GMAC Mortgage,  LLC: The Report on Assessment prepared by GMAC Mortgage, LLC and
the related Attestation Report have identified  material  noncompliance with one
servicing  criterion  applicable to it.  Specifically,  with regard to servicing
criterion 1122(d)(3)(i)(B) (which contemplates that reports to investors provide
information calculated in accordance with the terms specified in the transaction
agreements),  information  required by the  transaction  agreements was excluded
from,  or  incorrectly  reported  in,  certain  of  the  investor  reports.  The
registrant does not believe these reporting  errors had any material  impacts or
effects on investors  and  corrective  action was  completed to address  ongoing
compliance.


<PAGE>


JPMorgan Chase Bank, N.A.: The Reports on Assessment  prepared by JPMorgan Chase
Bank, N.A. ("JPM") and the related  Attestation Reports have identified material
instances  of  noncompliance  with  two  servicing  criteria  applicable  to it.
Specifically -

    o   with regard to servicing  criterion  1122(d)(3)(i)  (which  contemplates
        that  reports  to  investors  are  maintained  in  accordance  with  the
        transaction  agreements and applicable  SEC  requirements),  information
        required by the transaction agreements was excluded from, or incorrectly
        reported in, certain of the investor reports; and

    o   with regard to servicing  criterion  1122(d)(3)(ii)  (which contemplates
        that amounts due to investors  are  allocated and remitted in accordance
        with the terms set forth in the transaction agreements), certain monthly
        investor  distributions  contained  errors as to amounts  due to certain
        investors.

JPM  indicates in Appendix B to its Report on  Assessment  that these errors and
omissions  were  corrected  and that  appropriate  measures  were taken to avoid
similar errors and omissions. We have not independently verified the accuracy of
JPM's assertions or the adequacy of its remediation efforts.

Platform-Level Reports:

Regulations of the Securities and Exchange  Commission  (the "SEC") require that
each  Servicing  Participant  complete a Report on  Assessment  at a  "platform"
level,  meaning that the transactions covered by the Report on Assessment should
include  all  asset-backed  securities  transactions  involving  such  Servicing
Participant  that are backed by the same asset type.  More recent  guidance from
the SEC staff identifies additional parameters which a Servicing Participant may
apply to define  and  further  limit its  platform.  For  example,  a  Servicing
Participant  may define its  platform  to include  only  transactions  that were
completed  on or after  January  1, 2006 and that were  registered  with the SEC
pursuant  to  the  Securities  Act  of  1933.  Each  Servicing   Participant  is
responsible  for defining its own platform,  and each  platform  will  naturally
differ based on various factors,  including the Servicing Participant's business
model and the transactions in which it is involved.

Based on our understanding of their platforms and the guidance that is available
at this time, we believe that the parameters by which the Servicing Participants
have defined their platforms should be permissible.  However,  because the SEC's
regulations  are new and the guidance  that is available at this time is subject
to clarification or change, we cannot assure you that the SEC and its staff will
necessarily agree.


<PAGE>


ITEM 1123 OF REGULATION AB: SERVICER COMPLIANCE STATEMENT.

GMAC Mortgage,  LLC (as  "Servicer")  has been identified by the registrant as a
servicer  with  respect  to the pool  assets  held by the  Issuing  Entity.  The
Servicer has provided a statement of compliance with its  obligations  under the
servicing agreement  applicable to it (a "Compliance  Statement") for the period
covered by this Form 10-K, signed by an authorized officer of the Servicer.  The
Compliance Statement is attached as an exhibit to this Form 10-K. The Compliance
Statement  has not  identified  any  instance  where the  Servicer has failed to
fulfill its obligations under the applicable servicing agreement in any material
respects.


                                     PART IV

ITEM 15.       EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

        (a)(1) Not Applicable.

        (a)(2) Not Applicable.

        (a)(3) Not Applicable.

        (b) Exhibits.

EXHIBIT
NUMBER                                   DESCRIPTION
------------    ----------------------------------------------------------------
3.1             Certificate  of  Incorporation  of  Residential  Asset  Mortgage
                Products,  Inc.  (incorporated by reference to the Annual Report
                on Form 10-K for the period ended  December  31, 2006,  filed by
                RAMP Series  2006-EFC1  Trust with the  Securities  and Exchange
                Commission).
3.2             Bylaws   of   Residential   Asset   Mortgage   Products,    Inc.
                (incorporated by reference to the Annual Report on Form 10-K for
                the  period  ended  December  31,  2006,  filed  by RAMP  Series
                2006-EFC1 Trust with the Securities and Exchange Commission).
4.1             Servicing  Agreement,  dated as of March 30,  2006,  among  GMAC
                Mortgage, LLC (formerly GMAC Mortgage Corporation), as servicer,
                the GMACM  Home  Equity  Loan  Trust  2006-HE1,  as the  issuing
                entity,  and JPMorgan  Chase Bank,  N.A.,  as indenture  trustee
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on April 14, 2006).
4.2             Trust Agreement, dated as of March 30, 2006, between Residential
                Asset  Mortgage  Products,  Inc., as depositor,  and  Wilmington
                Trust Company,  as owner trustee  (incorporated  by reference to
                the  Report on Form 8-K  filed by the  Issuing  Entity  with the
                Securities and Exchange Commission on April 14, 2006).
4.3             Master  Amendment  No.  1  to  Servicing  Agreements  and  Trust
                Agreement,  dated as of August 1, 2006, among GMAC Mortgage, LLC
                (formerly  GMAC Mortgage  Corporation),  as servicer,  the GMACM
                Home Equity  Loan Trust  2006-HE1,  as the  issuing  entity (and
                various Delaware Statutory Trusts),  Wells Fargo Bank,  National
                Association, The Bank of New York and JPMorgan Chase Bank, N.A.,
                as indenture trustee (incorporated by reference to the Report on
                Form 8-K/A filed by the Issuing  Entity with the  Securities and
                Exchange Commission on September 14, 2006).


<PAGE>


4.4             Indenture,  dated as of March 30,  2006,  between the GMACM Home
                Equity Loan Trust 2006-HE1,  as the issuing entity, and JPMorgan
                Chase  Bank,  N.A.,  as  indenture   trustee   (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on April 14, 2006).

4.5             Appendix A to the Indenture, dated as of March 30, 2006, between
                GMACM Home Equity Loan Trust  2006-HE1,  as the issuing  entity,
                and   JPMorgan   Chase  Bank,   N.A.,   as   indenture   trustee
                (incorporated  by reference to the Report on Form 8-K/A filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on May 17, 2006).
10.1            Mortgage  Loan Purchase  Agreement,  dated as of March 30, 2006,
                among GMAC Mortgage,  LLC (formerly GMAC Mortgage  Corporation),
                as seller,  Walnut Grove Mortgage Loan Trust 2003-A,  as seller,
                Residential Asset Mortgage Products,  Inc., as purchaser,  GMACM
                Home Equity Loan Trust  2006-HE1,  as the  issuing  entity,  and
                JPMorgan Chase Bank, N.A., as indenture trustee (incorporated by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on April 14, 2006).
10.2            The Financial  Guaranty  Insurance  Policy dated as of March 30,
                2006,  Policy  No.  06030037,   issued  by  Financial   Guaranty
                Insurance  Company  (incorporated  by reference to the Report on
                Form 8-K filed by the  Issuing  Entity with the  Securities  and
                Exchange Commission on April 14, 2006).
31.1            Certification   of  GMAC   Mortgage,   LLC   pursuant   to  Rule
                13a-14(d)/15d-14(d) under the Securities Exchange Act of 1934.
33.1            Report on Assessment of Compliance  with  Servicing  Criteria of
                GMAC  Mortgage,  LLC as of December 31, 2006, and for the period
                covered by this Form 10-K.
33.2            Report on Assessment of Compliance  with  Servicing  Criteria of
                JPMorgan Chase Bank, N.A.
33.3            Report on Assessment of Compliance  with  Servicing  Criteria of
                The Bank of New York Trust Company, N.A.
33.4            Report on Assessment of Compliance  with  Servicing  Criteria of
                GMAC Bank as of December 31, 2006, and for the period covered by
                this Form 10-K.
34.1            Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance with Servicing Criteria relating to GMAC Mortgage,
                LLC.
34.2            Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance with Servicing Criteria relating to JPMorgan Chase
                Bank, N.A.
34.3            Attestation  Report  of  Ernst &  Young,  LLP on  Assessment  of
                Compliance with Servicing  Criteria  relating to The Bank of New
                York Trust Company, N.A.


<PAGE>


34.4            Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance with Servicing Criteria relating to GMAC Bank.
35.1            Servicer Compliance Statement of GMAC Mortgage, LLC.
99.1            Financial Statements of Financial Guaranty Insurance Company for
                the Period Ended December 31, 2006.
99.2            HELOC Mortgage Loan Schedule  (incorporated  by reference to the
                Report  on  Form  8-K  filed  by the  Issuing  Entity  with  the
                Securities and Exchange Commission on April 14, 2006).
99.3            HEL Mortgage  Loan  Schedule  (incorporated  by reference to the
                Report  on  Form  8-K  filed  by the  Issuing  Entity  with  the
                Securities and Exchange Commission on April 14, 2006).
99.4            Subsequent  Transfer  Agreement,  dated as of April 25, 2006, by
                and  between  GMAC   Mortgage,   LLC  (formerly   GMAC  Mortgage
                Corporation),  as  seller,  and GMACM  Home  Equity  Loan  Trust
                2006-HE1,  as the issuing entity  (incorporated  by reference to
                the  Report on Form 8-K  filed by the  Issuing  Entity  with the
                Securities and Exchange Commission on April 27, 2006).
99.5            HELOC  Subsequent   Mortgage  Loan  Schedule   (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on April 27, 2006).
99.6            HEL Subsequent Mortgage Loan Schedule (incorporated by reference
                to the Report on Form 8-K filed by the  Issuing  Entity with the
                Securities and Exchange Commission on April 27, 2006).
99.7            Subsequent  Transfer  Agreement  (Funding),  dated as of May 25,
                2006, by and between GMAC Mortgage,  LLC (formerly GMAC Mortgage
                Corporation),  as  seller,  and GMACM  Home  Equity  Loan  Trust
                2006-HE1,  as the issuing entity  (incorporated  by reference to
                the  Report on Form 8-K  filed by the  Issuing  Entity  with the
                Securities and Exchange Commission on June 7, 2006).
99.8            Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on June 7, 2006).
99.9            Subsequent Transfer Agreement (Pre-Funding), dated as of May 25,
                2006, by and between GMAC Mortgage,  LLC (formerly GMAC Mortgage
                Corporation),  as  seller,  and GMACM  Home  Equity  Loan  Trust
                2006-HE1,  as the issuing entity  (incorporated  by reference to
                the  Report on Form 8-K  filed by the  Issuing  Entity  with the
                Securities and Exchange Commission on June 7, 2006).
99.10           HEL    Subsequent    Mortgage   Loan   Schedule    (Pre-Funding)
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on June 7, 2006).
99.11           HELOC   Subsequent   Mortgage   Loan   Schedule    (Pre-Funding)
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on June 7, 2006).
99.12           Subsequent  Transfer Agreement  (Funding),  dated as of July 25,
                2006, by and between GMAC Mortgage,  LLC (formerly GMAC Mortgage
                Corporation),  as  seller,  and GMACM  Home  Equity  Loan  Trust
                2006-HE1,  as the issuing entity  (incorporated  by reference to
                the  Report on Form 8-K  filed by the  Issuing  Entity  with the
                Securities and Exchange Commission on August 2, 2006).


<PAGE>


99.13           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on August 2, 2006).
99.14           Subsequent Transfer Agreement (Funding),  dated as of August 25,
                2006, by and between GMAC Mortgage,  LLC (formerly GMAC Mortgage
                Corporation),  as  seller,  and GMACM  Home  Equity  Loan  Trust
                2006-HE1,  as the issuing entity  (incorporated  by reference to
                the  Report on Form 8-K  filed by the  Issuing  Entity  with the
                Securities and Exchange Commission on August 29, 2006).
99.15           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on August 29, 2006).
99.16           Subsequent Transfer Agreement  (Funding),  dated as of September
                25,  2006,  by and between GMAC  Mortgage,  LLC  (formerly  GMAC
                Mortgage  Corporation),  as seller,  and GMACM Home  Equity Loan
                Trust 2006-HE1, as the issuing entity (incorporated by reference
                to the Report on Form 8-K filed by the  Issuing  Entity with the
                Securities and Exchange Commission on October 3, 2006).
99.17           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on October 3, 2006).
99.18           Subsequent Transfer Agreement (Funding), dated as of October 25,
                2006, by and between GMAC  Mortgage,  LLC, as seller,  and GMACM
                Home  Equity  Loan  Trust   2006-HE1,   as  the  issuing  entity
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on October 31, 2006).
99.19           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the  Securities  and  Exchange  Commission  on October  31,
                2006).
99.20           Subsequent  Transfer Agreement  (Funding),  dated as of November
                27, 2006,  by and between  GMAC  Mortgage,  LLC, as seller,  and
                GMACM Home Equity  Loan Trust  2006-HE1,  as the issuing  entity
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on November 29, 2006).
99.21           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the  Securities  and  Exchange  Commission  on November 29,
                2006).
99.22           Subsequent  Transfer Agreement  (Funding),  dated as of December
                26, 2006,  by and between  GMAC  Mortgage,  LLC, as seller,  and
                GMACM Home Equity  Loan Trust  2006-HE1,  as the issuing  entity
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on December 29, 2006).
99.23           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the  Securities  and  Exchange  Commission  on December 29,
                2006).


<PAGE>


99.24           Subsequent  Transfer Agreement  (Funding),  dated as of February
                26, 2007,  by and between  GMAC  Mortgage,  LLC, as seller,  and
                GMACM Home Equity  Loan Trust  2006-HE1,  as the issuing  entity
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on February 28, 2007).
99.25           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the  Securities  and  Exchange  Commission  on February 28,
                2007).

        (c)    Not Applicable.


<PAGE>


                                   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.

Date:  March 26, 2007
                               GMACM HOME EQUITY LOAN TRUST 2006-HE1

                                  By:  GMAC Mortgage, LLC,
                                       as Servicer

                                          By:  /s/ Anthony N. Renzi
                                               Name: Anthony N. Renzi
                                               Title: Executive Vice President





<PAGE>


                                INDEX TO EXHIBITS

EXHIBIT
NUMBER                                  DESCRIPTION
------------    ----------------------------------------------------------------
3.1             Certificate  of  Incorporation  of  Residential  Asset  Mortgage
                Products,  Inc.  (incorporated by reference to the Annual Report
                on Form 10-K for the period ended  December  31, 2006,  filed by
                RAMP Series  2006-EFC1  Trust with the  Securities  and Exchange
                Commission).
3.2             Bylaws   of   Residential   Asset   Mortgage   Products,    Inc.
                (incorporated by reference to the Annual Report on Form 10-K for
                the  period  ended  December  31,  2006,  filed  by RAMP  Series
                2006-EFC1 Trust with the Securities and Exchange Commission).
4.1             Servicing  Agreement,  dated as of March 30,  2006,  among  GMAC
                Mortgage, LLC (formerly GMAC Mortgage Corporation), as servicer,
                the GMACM  Home  Equity  Loan  Trust  2006-HE1,  as the  issuing
                entity,  and JPMorgan  Chase Bank,  N.A.,  as indenture  trustee
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on April 14, 2006).
4.2             Trust Agreement, dated as of March 30, 2006, between Residential
                Asset  Mortgage  Products,  Inc., as depositor,  and  Wilmington
                Trust Company,  as owner trustee  (incorporated  by reference to
                the  Report on Form 8-K  filed by the  Issuing  Entity  with the
                Securities and Exchange Commission on April 14, 2006).
4.3             Master  Amendment  No.  1  to  Servicing  Agreements  and  Trust
                Agreement,  dated as of August 1, 2006, among GMAC Mortgage, LLC
                (formerly  GMAC Mortgage  Corporation),  as servicer,  the GMACM
                Home Equity  Loan Trust  2006-HE1,  as the  issuing  entity (and
                various Delaware Statutory Trusts),  Wells Fargo Bank,  National
                Association, The Bank of New York and JPMorgan Chase Bank, N.A.,
                as indenture trustee (incorporated by reference to the Report on
                Form 8-K/A filed by the Issuing  Entity with the  Securities and
                Exchange Commission on September 14, 2006).
4.4             Indenture,  dated as of March 30,  2006,  between the GMACM Home
                Equity Loan Trust 2006-HE1,  as the issuing entity, and JPMorgan
                Chase  Bank,  N.A.,  as  indenture   trustee   (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on April 14, 2006).
4.5             Appendix A to the Indenture, dated as of March 30, 2006, between
                GMACM Home Equity Loan Trust  2006-HE1,  as the issuing  entity,
                and   JPMorgan   Chase  Bank,   N.A.,   as   indenture   trustee
                (incorporated  by reference to the Report on Form 8-K/A filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on May 17, 2006).
10.1            Mortgage  Loan Purchase  Agreement,  dated as of March 30, 2006,
                among GMAC Mortgage,  LLC (formerly GMAC Mortgage  Corporation),
                as seller,  Walnut Grove Mortgage Loan Trust 2003-A,  as seller,
                Residential Asset Mortgage Products,  Inc., as purchaser,  GMACM
                Home Equity Loan Trust  2006-HE1,  as the  issuing  entity,  and
                JPMorgan Chase Bank, N.A., as indenture trustee (incorporated by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on April 14, 2006).


<PAGE>


10.2            The Financial  Guaranty  Insurance  Policy dated as of March 30,
                2006,  Policy  No.  06030037,   issued  by  Financial   Guaranty
                Insurance  Company  (incorporated  by reference to the Report on
                Form 8-K filed by the  Issuing  Entity with the  Securities  and
                Exchange Commission on April 14, 2006).
31.1            Certification   of  GMAC   Mortgage,   LLC   pursuant   to  Rule
                13a-14(d)/15d-14(d) under the Securities Exchange Act of 1934.
33.1            Report on Assessment of Compliance  with  Servicing  Criteria of
                GMAC  Mortgage,  LLC as of December 31, 2006, and for the period
                covered by this Form 10-K.
33.2            Report on Assessment of Compliance  with  Servicing  Criteria of
                JPMorgan Chase Bank, N.A.
33.3            Report on Assessment of Compliance  with  Servicing  Criteria of
                The Bank of New York Trust Company, N.A.
33.4            Report on Assessment of Compliance  with  Servicing  Criteria of
                GMAC Bank as of December 31, 2006, and for the period covered by
                this Form 10-K.
34.1            Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance with Servicing Criteria relating to GMAC Mortgage,
                LLC.
34.2            Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance with Servicing Criteria relating to JPMorgan Chase
                Bank, N.A.
34.3            Attestation  Report  of  Ernst &  Young,  LLP on  Assessment  of
                Compliance with Servicing  Criteria  relating to The Bank of New
                York Trust Company, N.A.
34.4            Attestation Report of  PricewaterhouseCoopers  LLP on Assessment
                of Compliance with Servicing Criteria relating to GMAC Bank.
35.1            Servicer Compliance Statement of GMAC Mortgage, LLC.
99.1            Financial Statements of Financial Guaranty Insurance Company for
                the Period Ended December 31, 2006.
99.2            HELOC Mortgage Loan Schedule  (incorporated  by reference to the
                Report  on  Form  8-K  filed  by the  Issuing  Entity  with  the
                Securities and Exchange Commission on April 14, 2006).
99.3            HEL Mortgage  Loan  Schedule  (incorporated  by reference to the
                Report  on  Form  8-K  filed  by the  Issuing  Entity  with  the
                Securities and Exchange Commission on April 14, 2006).
99.4            Subsequent  Transfer  Agreement,  dated as of April 25, 2006, by
                and  between  GMAC   Mortgage,   LLC  (formerly   GMAC  Mortgage
                Corporation),  as  seller,  and GMACM  Home  Equity  Loan  Trust
                2006-HE1,  as the issuing entity  (incorporated  by reference to
                the  Report on Form 8-K  filed by the  Issuing  Entity  with the
                Securities and Exchange Commission on April 27, 2006).
99.5            HELOC  Subsequent   Mortgage  Loan  Schedule   (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on April 27, 2006).


<PAGE>


99.6            HEL Subsequent Mortgage Loan Schedule (incorporated by reference
                to the Report on Form 8-K filed by the  Issuing  Entity with the
                Securities and Exchange Commission on April 27, 2006).
99.7            Subsequent  Transfer  Agreement  (Funding),  dated as of May 25,
                2006, by and between GMAC Mortgage,  LLC (formerly GMAC Mortgage
                Corporation),  as  seller,  and GMACM  Home  Equity  Loan  Trust
                2006-HE1,  as the issuing entity  (incorporated  by reference to
                the  Report on Form 8-K  filed by the  Issuing  Entity  with the
                Securities and Exchange Commission on June 7, 2006).
99.8            Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on June 7, 2006).
99.9            Subsequent Transfer Agreement (Pre-Funding), dated as of May 25,
                2006, by and between GMAC Mortgage,  LLC (formerly GMAC Mortgage
                Corporation),  as  seller,  and GMACM  Home  Equity  Loan  Trust
                2006-HE1,  as the issuing entity  (incorporated  by reference to
                the  Report on Form 8-K  filed by the  Issuing  Entity  with the
                Securities and Exchange Commission on June 7, 2006).
99.10           HEL    Subsequent    Mortgage   Loan   Schedule    (Pre-Funding)
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on June 7, 2006).
99.11           HELOC   Subsequent   Mortgage   Loan   Schedule    (Pre-Funding)
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on June 7, 2006).
99.12           Subsequent  Transfer Agreement  (Funding),  dated as of July 25,
                2006, by and between GMAC Mortgage,  LLC (formerly GMAC Mortgage
                Corporation),  as  seller,  and GMACM  Home  Equity  Loan  Trust
                2006-HE1,  as the issuing entity  (incorporated  by reference to
                the  Report on Form 8-K  filed by the  Issuing  Entity  with the
                Securities and Exchange Commission on August 2, 2006).
99.13           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on August 2, 2006).
99.14           Subsequent Transfer Agreement (Funding),  dated as of August 25,
                2006, by and between GMAC Mortgage,  LLC (formerly GMAC Mortgage
                Corporation),  as  seller,  and GMACM  Home  Equity  Loan  Trust
                2006-HE1,  as the issuing entity  (incorporated  by reference to
                the  Report on Form 8-K  filed by the  Issuing  Entity  with the
                Securities and Exchange Commission on August 29, 2006).
99.15           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on August 29, 2006).
99.16           Subsequent Transfer Agreement  (Funding),  dated as of September
                25,  2006,  by and between GMAC  Mortgage,  LLC  (formerly  GMAC
                Mortgage  Corporation),  as seller,  and GMACM Home  Equity Loan
                Trust 2006-HE1, as the issuing entity (incorporated by reference
                to the Report on Form 8-K filed by the  Issuing  Entity with the
                Securities and Exchange Commission on October 3, 2006).
99.17           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the Securities and Exchange Commission on October 3, 2006).


<PAGE>


99.18           Subsequent Transfer Agreement (Funding), dated as of October 25,
                2006, by and between GMAC  Mortgage,  LLC, as seller,  and GMACM
                Home  Equity  Loan  Trust   2006-HE1,   as  the  issuing  entity
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on October 31, 2006).
99.19           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the  Securities  and  Exchange  Commission  on October  31,
                2006).
99.20           Subsequent  Transfer Agreement  (Funding),  dated as of November
                27, 2006,  by and between  GMAC  Mortgage,  LLC, as seller,  and
                GMACM Home Equity  Loan Trust  2006-HE1,  as the issuing  entity
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on November 29, 2006).
99.21           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the  Securities  and  Exchange  Commission  on November 29,
                2006).
99.22           Subsequent  Transfer Agreement  (Funding),  dated as of December
                26, 2006,  by and between  GMAC  Mortgage,  LLC, as seller,  and
                GMACM Home Equity  Loan Trust  2006-HE1,  as the issuing  entity
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on December 29, 2006).
99.23           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the  Securities  and  Exchange  Commission  on December 29,
                2006).
99.24           Subsequent  Transfer Agreement  (Funding),  dated as of February
                26, 2007,  by and between  GMAC  Mortgage,  LLC, as seller,  and
                GMACM Home Equity  Loan Trust  2006-HE1,  as the issuing  entity
                (incorporated  by  reference  to the Report on Form 8-K filed by
                the Issuing Entity with the  Securities and Exchange  Commission
                on February 28, 2007).
99.25           Subsequent  Mortgage Loan Schedule  (Funding)  (incorporated  by
                reference to the Report on Form 8-K filed by the Issuing  Entity
                with the  Securities  and  Exchange  Commission  on February 28,
                2007).