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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           |   |                                             |

| 137                Benchmark Road, Avon, Colorado, 81620                                    |
|---------------------------------------------------------------------------------------------|
| (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:                October 5, 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 October 5, 2006, announcing fiscal fourth quarter and                fiscal 2006 year-end results. |