---

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

Date of Report: July 31, 2006

(Date of earliest event reported)

NAUTILUS, INC.

(Exact name of registrant as specified in its charter)

 

Washington		001-31321		94-3002667
(State or other jurisdiction of incorporation)		(Commission File Number)		(I.R.S. Employer Identification No.)

16400 SE Nautilus Drive

Vancouver, Washington 98683

(Address of principal executive offices and zip code)

(360) 859-2900

(Registrant’s telephone number, including area code)

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 (see General Instruction A.2. below):

 

¨	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

¨	Soliciting material pursuant to Rule 14a-12(b) under the Exchange Act (17 CFR 240.14a-12(b))

 

¨	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

¨	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

---

---

NAUTILUS, INC.

FORM 8-K

 

Item 2.02.

RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On July 31, 2006, Nautilus, Inc. issued a press release announcing second quarter 2006 earnings and third quarter 2006 earnings estimates. The press release also announced the declaration of the regular quarterly dividend for the third quarter of 2006. A copy of the press release is attached as Exhibit 99.

 

Item 9.01.

FINANCIAL STATEMENTS AND EXHIBITS

 

(d)

Exhibits

 

Exhibit No.		Description
99		Nautilus, Inc. Press Release, dated July 31, 2006, announcing second quarter 2006 earnings, third quarter 2006 earnings estimates and the regular quarterly dividend for the third quarter of 2006.

---

Signature

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

						NAUTILUS, INC.
						(Registrant)
		July 31, 2006				By:		/s/ William D. Meadowcroft
		(Date)						William D. Meadowcroft, Chief Financial
								Officer, Secretary and Treasurer

---

EXHIBIT INDEX

 

Exhibit No.		Description
99		Nautilus, Inc. Press Release, dated July 31, 2006, announcing second quarter 2006 earnings, third quarter 2006 earnings estimates and the regular quarterly dividend for the third quarter of 2006.