**UNITED        STATES**

**SECURITIES        AND EXCHANGE COMMISSION**

**Washington,        D.C. 20549**

**FORM        10-K**

| (Mark                    One) |                                                                                                                                                    |
|-------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|
| R                             | 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                    the transition period from ________ to ________                                                                                  |
|                          |                                                                                                                                                    |

**Ford        Credit Auto Owner Trust 2006-A**

**Ford        Credit Auto Receivables Two LLC**

**Ford        Motor Credit Company**

| Delaware                                                                                                 |  41-6547773                                                                         |
|----------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------|
| (State                  or Other Jurisdiction of Incorporation of issuing                  entity)  | (I.R.S.                  Employer Identification No. of issuing                  entity) |

| c/o                  U.S. Bank Trust National Association                         |                              |
|-----------------------------------------------------------------------------------|-----------------------------------|
| 300                  Delaware Ave., 9th Floor                                     |                              |
|  Wilmington,                  Delaware                                       |   19801                 |
|  (Address                  of Principal Executive Offices of issuing entity) |  (Zip                  Code) |

| (302)                  576-3700                                |
|----------------------------------------------------------------|
|  (Telephone                  number, including area code) |

**  **
** **

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|     Large accelerated filer  £  | Accelerated                  filer  £  |         Non-accelerated                  filer  R   |
|-----------------------------------------------------------------------------------|------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------|

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**PART        I**

**The        following Items have been omitted in accordance with General Instruction        J to        Form 10-K:**

**Item        1B.    **
**Unresolved        Staff Comments.**

**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).**

**Item        1114(b)(2) of Regulation AB. Credit Enhancement and Other Support, except        for        Certain Derivatives Instruments (Financial Information).**

**Item        1115(b) of Regulation AB. Certain Derivatives Instruments (Financial        Information).**

**Item        1117 of Regulation AB. Legal Proceedings.**

**PART        II**

**The        following Items have been omitted in accordance with General Instruction        J to        Form 10-K:**

**Item        9B.    **
**Other        Information.**

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**PART        III**

**The        following Items have been omitted in accordance with General Instruction        J to        Form 10-K:**

**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.**

**Item        1122 of Regulation AB. Compliance with Applicable Servicing        Criteria. **

**Item        1123 of Regulation AB. Servicing Compliance Statement.**

**PART        IV**

**Item        15.    Exhibits and Financial Statement and        Schedules.**

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| **Exhibit                  Number** |   | **Description**                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|-------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1                            |   | Amended                  Certificate of Formation of Ford Credit Auto Receivables Two LLC                  (“FCAR                  Two”) (included in Exhibit 3.1 to the Registration Statement No.                  333-131003, as filed with the Securities and Exchange Commission                  (the                  “Commission”) on January 12, 2006, which is incorporated herein by                  reference).  |
| 3.2                            |   | Amended                  and Restated Limited Liability Company Agreement of FCAR Two (included                  in                  Exhibit 3.2 to the Registration Statement No. 333-131003, as filed                  with                  the Commission on January 12, 2006, which is incorporated herein                  by                  reference).                                                                                      |
| 4.1                            |   | Indenture,                  dated as of February 1, 2006, between Ford Credit Auto Owner Trust                  2006-A                  (the Trust”) and The Bank of New York, as indenture trustee (included in                  Exhibit 4.1 to the Trust’s Form 8-K, as filed with the Commission on                  February 28, 2006, which is incorporated herein by                  reference).                                   |
| 4.2                            |   | Amended                  and Restated Trust Agreement, dated as of February 1, 2006, between                  FCAR                  Two and U.S. Bank Trust National Association, as owner trustee                  (included                  in Exhibit 4.2 to the Trust’s Form 8-K, as filed with the Commission on                  February 28, 2006, which is incorporated herein by                  reference).                         |
| 10.1                           |   | ISDA                  Schedule, dated as of February 14, 2006, between the Trust and                  The Royal                  Bank of Scotland plc (included in Exhibit 10.1 to the Trust’s Form 8-K, as                  filed with the Commission on February 28, 2006, which is incorporated                  herein by reference).                                                                                                       |
| 10.2                           |   | ISDA                  Confirm, dated as of February 14, 2006, between the Trust and The                  Royal                  Bank of Scotland plc (included in Exhibit 10.2 to the Trust’s Form 8-K, as                  filed with the Commission on February 28, 2006, which is incorporated                  herein by reference).                                                                                                        |
| 31.1                           |   | Certifications                  of Ford Credit pursuant to Section 302 of the Sarbanes-Oxley Act                  of 2002.                                                                                                                                                                                                                                                                                                                                 |
| 33.1                           |   | Report                  on Assessment of Compliance with Servicing Criteria for Ford                  Credit.                                                                                                                                                                                                                                                                                                                                              |
| 33.2                           |   | Report                  on Assessment of Compliance with Servicing Criteria for MSX International,                  Inc.                                                                                                                                                                                                                                                                                                                                   |
| 33.3                           |   | Report                  on Assessment of Compliance with Servicing Criteria for The Bank                  of New                  York.                                                                                                                                                                                                                                                                                                               |
| 34.1                           |   | Attestation                  Report of PricewaterhouseCoopers LLP on Assessment of Compliance                  with                  Servicing Criteria relating to Ford Credit.                                                                                                                                                                                                                                                                      |
| 34.2                           |   | Attestation                  Report of Grant Thornton LLP on Assessment of Compliance with Servicing                  Criteria relating to MSX International, Inc.                                                                                                                                                                                                                                                                                    |
| 34.3                           |   | Attestation                  Report of Ernst & Young LLP on Assessment of Compliance with Servicing                  Criteria relating to The Bank of New York.                                                                                                                                                                                                                                                                                   |
| 35.1                           |   | Servicer                  Compliance Statement of Ford Credit.                                                                                                                                                                                                                                                                                                                                                                                        |
| 99.1                           |   | Sale                  and Servicing Agreement, dated as of February 1, 2006, among Ford                  Credit,                  as servicer, The Bank of New York and the Trust (included in Exhibit                  99.1                  to the Trust’s Form 8-K, as filed with the Commission on February 28,                  2006, which is incorporated herein by reference).                                                          |
| 99.2                           |   | Administration                  Agreement, dated as of February 1, 2006, among Ford Credit, The                  Bank of                  New York and the Trust (included in Exhibit 99.2 to the Trust’s Form 8-K,                  as filed with the Commission on February 28, 2006, which is incorporated                  herein by reference).                                                                                            |
| 99.3                           |   | Purchase                  Agreement, dated as of February 1, 2006, between Ford Credit and                  FCAR Two                  (included in Exhibit 99.3 to the Trust’s Form 8-K, as filed with the                  Commission on February 28, 2006, which is incorporated herein by                  reference).                                                                                                                       |

**SUPPLEMENTAL        INFORMATION TO BE FURNISHED **

**WITH        REPORTS FILED PURSUANT TO SECTION 15(d) OF **

**THE        ACT BY REGISTRANTS WHICH HAVE NOT REGISTERED **

**SECURITIES        PURSUANT TO SECTION 12 OF THE ACT.**

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**SIGNATURES**

| Date:  March 29, 2007         | Ford Credit Auto Owner Trust 2006-A                                                            |
|----------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|
|                                                                       | (Issuing entity)                                                                               |
|                                                                       |                                                                                           |
|  By:                                                                  | Ford Motor Credit Company                                                                 |
|                                                                       | (Servicer)                                                                                     |
|                                                                       |                                                                                           |
|  By:                                                                  | /s/ Scott R. Stewart                                                                           |
|                                                                       | Scott                    R. Stewart                                                       |
|                                                                       | Vice                  President - Assistant Treasurer                                     |
|                                                                       | (senior officer of Servicer in charge                  of                  servicing function) |

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| **Exhibit                  Number** |   | **Description**                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|-------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1                            |   | Amended                  Certificate of Formation of Ford Credit Auto Receivables Two LLC                  (“FCAR                  Two”) (included in Exhibit 3.1 to the Registration Statement No.                  333-131003, as filed with the Securities and Exchange Commission                  (the                  “Commission”) on January 12, 2006, which is incorporated herein by                  reference).  |
| 3.2                            |   | Amended                  and Restated Limited Liability Company Agreement of FCAR Two (included                  in                  Exhibit 3.2 to the Registration Statement No. 333-131003, as filed                  with                  the Commission on January 12, 2006, which is incorporated herein                  by                  reference).                                                                                      |
| 4.1                            |   | Indenture,                  dated as of February 1, 2006, between Ford Credit Auto Owner Trust                  2006-A                  (the Trust”) and The Bank of New York, as indenture trustee (included in                  Exhibit 4.1 to the Trust’s Form 8-K, as filed with the Commission on                  February 28, 2006, which is incorporated herein by                  reference).                                   |
| 4.2                            |   | Amended                  and Restated Trust Agreement, dated as of February 1, 2006, between                  FCAR                  Two and U.S. Bank Trust National Association, as owner trustee                  (included                  in Exhibit 4.2 to the Trust’s Form 8-K, as filed with the Commission on                  February 28, 2006, which is incorporated herein by                  reference).                         |
| 10.1                           |   | ISDA                  Schedule, dated as of February 14, 2006, between the Trust and                  The Royal                  Bank of Scotland plc (included in Exhibit 10.1 to the Trust’s Form 8-K, as                  filed with the Commission on February 28, 2006, which is incorporated                  herein by reference).                                                                                                       |
| 10.2                           |   | ISDA                  Confirm, dated as of February 14, 2006, between the Trust and The                  Royal                  Bank of Scotland plc (included in Exhibit 10.2 to the Trust’s Form 8-K, as                  filed with the Commission on February 28, 2006, which is incorporated                  herein by reference).                                                                                                        |
| 31.1                           |   | Certifications                  of Ford Credit pursuant to Section 302 of the Sarbanes-Oxley Act                  of                  2002.                                                                                                                                                                                                                                                                                                           |
| 33.1                           |   | Report                  on Assessment of Compliance with Servicing Criteria for Ford                  Credit.                                                                                                                                                                                                                                                                                                                                         |
| 33.2                           |   | Report                  on Assessment of Compliance with Servicing Criteria for MSX International,                  Inc.                                                                                                                                                                                                                                                                                                                         |
| 33.3                           |   | Report                  on Assessment of Compliance with Servicing Criteria for The Bank                  of New                  York.                                                                                                                                                                                                                                                                                                               |
| 34.1                           |   | Attestation                  Report of PricewaterhouseCoopers LLP on Assessment of Compliance                  with                  Servicing Criteria relating to Ford Credit.                                                                                                                                                                                                                                                                      |
| 34.2                           |   | Attestation                  Report of Grant Thornton LLP on Assessment of Compliance with Servicing                  Criteria relating to MSX International, Inc.                                                                                                                                                                                                                                                                                    |
| 34.3                           |   | Attestation                  Report of Ernst & Young LLP on Assessment of Compliance with Servicing                  Criteria relating to The Bank of New York.                                                                                                                                                                                                                                                                                   |
| 35.1                           |   | Servicer                  Compliance Statement of Ford Credit.                                                                                                                                                                                                                                                                                                                                                                                        |
| 99.1                           |   | Sale                  and Servicing Agreement, dated as of February 1, 2006, among Ford                  Credit,                  as servicer, The Bank of New York and the Trust (included in Exhibit                  99.1                  to the Trust’s Form 8-K, as filed with the Commission on February 28,                  2006, which is incorporated herein by reference).                                                          |
| 99.2                           |   | Administration                  Agreement, dated as of February 1, 2006, among Ford Credit, The                  Bank of                  New York and the Trust (included in Exhibit 99.2 to the Trust’s Form 8-K,                  as filed with the Commission on February 28, 2006, which is incorporated                  herein by reference).                                                                                            |
| 99.3                           |   | Purchase                  Agreement, dated as of February 1, 2006, between Ford Credit and                  FCAR Two                  (included in Exhibit 99.3 to the Trust’s Form 8-K, as filed with the                  Commission on February 28, 2006, which is incorporated herein by                  reference).                                                                                                                       |