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 (Date of earliest event reported)   October 23, 2008

 

ECOLAB INC.

(Exact name of registrant as specified in its charter)

 

 

 

Registrant’s telephone number, including area code   651-293-2233

 

(Not applicable)

(Former name or former address, if changed since last report.)

 

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):

 

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

 

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

 

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

 

o Pre-commencement communications pursuant to Rule 13a-4(c) under the Exchange Act (17 CRF 240.13e-4(c))

 

 

 

Item 2.02 Results of Operations and Financial Condition.

 

On October 23, 2008, Ecolab Inc. (“Ecolab”) announced earnings for the third quarter ended September 30, 2008.  A copy of the News Release issued by Ecolab in connection with this report under Item 2.02 is attached as Exhibit (99) and incorporated by reference herein.  Ecolab also will publish the News Release on its website located at www.ecolab.com.

 

In the News Release dated October 23, 2008, Ecolab discloses the impact on comparative reported diluted earnings per share of certain discrete tax items and special gains and charges recorded in the third quarter of 2008 and 2007.  Ecolab’s management believes that disclosing this information is useful for investors because it facilitates the comparison of current and prior period operating results by eliminating the effect of non-recurring items.

 

Item 9.01 Financial Statements and Exhibits.

 

(d)          Exhibits.

 

The following exhibit is furnished pursuant to Item 2.02 of Form 8-K and should not be deemed to be “filed” under the Securities Exchange Act of 1934.

 

(99)                            Ecolab Inc. News Release dated October 23, 2008.

 

 

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.

 

 

	ECOLAB INC.
Date:  October 23, 2008	By:	/s/ Sarah Z. Erickson
		Sarah Z. Erickson
		Assistant Secretary

 

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EXHIBIT INDEX

 

Exhibit No.		Description		Method Of Filing
(99)		Ecolab Inc. News Release dated October 23, 2008.		Filed herewith electronically.

 

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