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**UNITED        STATES**

**SECURITIES        AND EXCHANGE COMMISSION**

**WASHINGTON,        D.C. 20549**

**FORM        8-K**

**CURRENT        REPORT**

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

**Vail        Resorts, Inc.**

| Delaware                                                                                    |   | 1-9614                                    |   | 51-0291762                                         |
|---------------------------------------------------------------------------------------------|--------|-------------------------------------------|--------|----------------------------------------------------|
| (State                  or Other Jurisdiction of Incorporation)                             |   | (Commission                  File Number) |   | (IRS                  Employer Identification 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           |   |                                               |

|                                                                                            |
|-------------------------------------------------------------------------------------------------|
| (Former                  Name or Former Address, if Changed Since Last                  Report) |

**Item        2.02. Results of Operations and Financial Condition.**

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

**SIGNATURES**

|                                           |   | Vail                  Resorts, Inc.                                                           |
|------------------------------------------------|--------|-----------------------------------------------------------------------------------------------|
|  Date:                  December 11, 2006 | 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 11, 2006, announcing fiscal 2007 first                  quarter results. |