**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**FORM      8-K**

**C**
**URRENT**
**      REPORT**

**Pursuant      to Section 13 OR 15(d) of The Securities Exchange Act of      1934**

| Vail                Resorts, Inc.                                                                                                                                                                                                       |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (Exact                name of registrant as specified in its charter)                                                                                                                                                                   |
|                                                                                                                                                                                                                                    |   |   |   |   |
| Delaware                                                                                                                                                                                                                                |   | 1-9614 |   | 51-0291762 |
| (State                or other jurisdictionof                incorporation)                                                                                                                                                             |   | (Commission                File                Number) |   | (IRS                EmployerIdentification                No.) |
|                                                                                                                                                                                                                                    |   |   |
| 390                Interlocken Crescent, Suite 1000,Broomfield,                Colorado                                                                                                                                                 |   |  80021 |
| (Address                of principal executive offices)                                                                                                                                                                                 |   | (Zip                Code) |
|                                                                                                                                                                                                                                    |   |   |
| Registrant's                telephone number, including area code:                                                                                                                                                                      |   | (303)                404-1800 |
|                                                                                                                                                                                                                                    |   |   |
| Not                applicable                                                                                                                                                                                                           |
| (Former                name or former address, if changed since last report)                                                                                                                                                            |
|                                                                                                                                                                                                                                    |
| Check                the appropriate box below if the Form 8-K filing is intended to                simultaneously satisfy the filing obligation of the registrant under                any                of the following provisions: |
| [                ]                Written communications pursuant to Rule 425 under the Securities                Act                                                                                                                   |
| [                ]                Soliciting materials pursuant to Rule 14a-12 under the Exchange                Act                                                                                                                    |
| [                ]                Pre-commencement communications pursuant to Rule 14d-2(b) under the                Exchange Act                                                                                                       |
| [                ]                Pre-commencement communications pursuant to Rule 13e-4(c) under the                Exchange Act                                                                                                       |
|                                                                                                                                                                                                                                    |

**Item      1.02. **
**Termination      of a Material Definitive Agreement. **

**Item      5.02. **
**Departure      of Directors or Principal Officers; Election of Directors; Appointment of      Principal Officers; Compensatory Arrangements of Certain Officers.**

**Item      9.01.**
**      Financial Statements and Exhibits.**

|  Exhibit                No. |  Description                                                          |
|----------------------------------|----------------------------------------------------------------------------|
|  99.1                       |  Press                Release, dated December 6,                2006. |

**SIGNATURE**

| Dated:                December 7, 2006 |   | Vail                Resorts, Inc.                                                         |
|----------------------------------------|--------|-------------------------------------------------------------------------------------------|
|                                   |   |                                                                                      |
|                                   | By:    | * */s/                Jeffrey W. Jones                                               |
|                                   |   | Jeffrey                W. Jones                                                           |
|                                   |   | Senior                Executive Vice President and Chief Financial                Officer |

**Exhibit      Index**

|  Exhibit                No. |  Description                                           |
|----------------------------------|-------------------------------------------------------------|
|  99.1                       |  Press                Release, dated December 6, 2006. |

** **