FORM 4 Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940

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1. Name and Address of Reporting Person * ELLER DONALD   2. Issuer Name and Ticker or Trading Symbol GARMIN LTD [GRMN] 5. Relationship of Reporting Person(s) to Issuer (Check all applicable) __X__ Director _____ 10% Owner _____ Officer (give title below) _____ Other (specify below) (Last) (First) (Middle) 3111 BEL AIR DRIVE, #18G 3. Date of Earliest Transaction (Month/Day/Year) 08/16/2006 (Street) LAS VEGAS, NV 89109 4. If Amendment, Date Original Filed(Month/Day/Year) 08/18/2006 6. Individual or Joint/Group Filing(Check Applicable Line) _X_ Form filed by One Reporting Person ___ Form filed by More than One Reporting Person (City) (State) (Zip) Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned

1.Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4) Code V Amount (A) or (D) Price Common Shares 08/31/2006   S(1)   2,000 D $ 46.73 94,004 (2) D   Common Shares 08/31/2006   S(1)   3,000 D $ 46.74 91,004 (2) D   Common Shares 08/31/2006   S(1)   1,000 D $ 46.79 90,004 (2) D   Common Shares 08/31/2006   S(1)   1,000 D $ 46.83 89,004 (2) D   Common Shares 08/31/2006   S(1)   3,000 D $ 46.91 86,004 (2) D   Common Shares 08/31/2006   S(1)   4,000 D $ 46.96 82,004 (2) D   Common Shares 08/31/2006   S(1)   2,000 D $ 46.97 80,004 (2) D   Common Shares               1,400,000 I Footnote (3)

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
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Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 3)

2. Conversion or Exercise Price of Derivative Security

3. Transaction Date (Month/Day/Year)

3A. Deemed Execution Date, if any (Month/Day/Year)

4. Transaction Code (Instr. 8)

5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4, and 5)

6. Date Exercisable and Expiration Date (Month/Day/Year)

7. Title and Amount of Underlying Securities (Instr. 3 and 4)

8. Price of Derivative Security (Instr. 5)

9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)

10. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 4)

11. Nature of Indirect Beneficial Ownership (Instr. 4)

Code

V

(A)

(D)

Date Exercisable

Expiration Date

Title

Amount or Number of Shares

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
ELLER DONALD 3111 BEL AIR DRIVE #18G LAS VEGAS, NV 89109	X

Signatures

John A. Granda, Attorney in fact		09/06/2006
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 4(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1)	This sale of shares is pursuant to a Rule 10b5-1 Trading Plan adopted by the Reporting Person on October 31, 2005.
(2)	The sale of 16,000 shares of Garmin Ltd. on August 16, 2006 by the reporting person, pursuant to a Rule 10b5-1 Trading Plan, was made by UBS Financial Service Inc. ("UBS") without an effective Rule 144. On August 31, 2006 UBS recognized the oversight and immediately unwound the sale transaction. A Form 144 was then filed which covered 96,000 shares including the shares listed above. Pursuant to the Form 144 the reporting person, pursuant to a 10b5-1 Trading Plan, then sold the 16,000 shares as indicated above.
(3)	Owned by Donald H. Eller Living Trust dated June 10, 1999.

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