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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549
 FORM 10-Q/A
 (Amendment No. 1)
  þ
    
    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the quarterly period ended September 30, 2005
 or
 o
    
    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the transition period from to
 Commission File Number: 1-12983
 GENERAL CABLE CORPORATION
  Delaware
    
    06-1398235(State or other jurisdiction of incorporation or organization)
    
    (I.R.S. Employer Identification No.)4 Tesseneer DriveHighland Heights, KY
    
    41076-9753(Address of principal executive offices)
    
    (Zip Code)
 (859) 572-8000  (Registrants telephone number, including area code)
 Not Applicable  (Former name, former address and former fiscal year, if changed since last report)
 þ o
 þ o
 o þ
  Class
    
    Outstanding at November 1, 2005Common Stock, $0.01 par value
    
    39,717,788




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Explanatory Note




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GENERAL CABLE CORPORATION
INDEX TO QUARTERLY REPORT
ON FORM 10-Q/A
(Amendment No. 1)
 PAGEPART I
    
    Financial Information
    
    1Item 4.
    
    Controls and Procedures
    
    1PART II
    
    Other Information
    
    3Item 6.
    
    Exhibits
    
    3Signatures
    
    
    
    4




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PART I  Financial Information
 Item 4. Controls and Procedures.
 Disclosure Controls and Procedures
 .
 .
 An Audit of Internal Control Over Financial
Reporting Performed in Conjunction with an Audit of Financial Statements




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Changes in Internal Control Over Financial Reporting
  
    
    The Company has added personnel with technical accounting expertise;
    
    The Company has performed a substantial amount of work on formalizing, implementing
and enforcing new and updated policies and procedures in several material areas of
accounting;
    
    The Company has implemented increased levels of review of complex and judgmental
accounting issues with a greater focus on evidentiary support for controls
processes;
    
    The Company has realigned job responsibilities and restricted information system
access, as well as adding other mitigating controls such as exception reports, to
eliminate segregation of duties issues;
    
    The Company has implemented enhanced shipment reporting and accounting procedures to
ensure proper accounting cut-off;
    
    The Company has formalized and enhanced its monitoring of when title passes in all
purchase transactions;
    
    The Company has implemented additional controls over accruing for non-purchase order
based transactions;
    
    The Company has improved the interim and annual review and reconciliation process for
certain key account balances;
    
    The Company has refined procedures over accounting for fixed assets; and
    
    The Company has implemented additional controls over the accounting for finished
goods on consignment at customer locations.
  2




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PART II  Other Information
 Item 6. Exhibits.
 31.1
    
    Certification of Chief Executive Officer pursuant to Rule 13a  14(a) or 15d  14(a)
 31.2
    
    Certification of Chief Financial Officer pursuant to Rule 13a  14(a) or 15d  14(a)
 3




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Signatures
  General Cable CorporationDate: December 7, 2005
    By:

/s/ Christopher F. VirgulakChristopher F. VirgulakExecutive Vice President, Chief
Financial Officer and Treasurer (Chief 
Accounting Officer) 4