UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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):     December 12, 2006
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National Beverage Corp.
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(Exact Name of Registrant as Specified in Its Charter)

Delaware
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(State or Other Jurisdiction of Incorporation)

1-14170                                          59-2605822
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(Commission File Number)                       (IRS Employer Identification No.)

One North University Drive
Fort Lauderdale, Florida                                   33324
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(Address of Principal Executive Offices)                        (Zip Code)

(954) 581-0922
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(Registrant's Telephone Number, Including Area Code)

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(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):

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

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

|_| 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))

Item 2.02 Results of Operations and Financial Condition

On December 12, 2006, National Beverage Corp. issued a press release announcing
its financial results for the second quarter and six months ended October 28,
2006. This release is furnished herewith as Exhibit 99.1 hereto.

Item 9.01  Financial Statements and Exhibits

(c)Exhibit 99.1         Press release dated December 12, 2006 announcing
the Company's earnings for the second quarter 
and six months ended October 28, 2006.

SIGNATURES

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 thereunto duly authorized.

National Beverage Corp.
(Registrant)

Date: December 12, 2006                         /s/ Dean A. McCoy
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Dean A. McCoy
Senior Vice President -
Chief Accounting Officer

EXHIBIT INDEX

99.1     Press release dated December 12, 2006 announcing the Company's earnings
for the second quarter and six months ended October 28, 2006.

Exhibit 99.1

National Beverage Reports Strong Mid-Year

FORT LAUDERDALE, Fla.--(BUSINESS WIRE)--Dec. 12, 2006--National
Beverage Corp. (AMEX:FIZ) today reported financial results for its
second quarter ended October 28, 2006.

Compared to the second quarter of the prior year:

--  Revenues grew to $135.8 million;

--  Operating income increased 24% to $8.6 million;

--  Earnings per share improved 25% to $.15, up from $.12.

For the six months ended October 28, 2006:

--  Revenues grew $12.1 million to $286.0 million;

--  Excluding the sweetener settlement received in the prior year,
operating income increased 54% to $23.4 million;(a)

--  Comparable earnings per share increased to $.41 from $.26.(a)

"The second quarter was again led by the explosive growth of Rip
It energy drinks and continued gains by our LaCroix premium water line
and portfolio of juice products," stated Chairman and Chief Executive
Officer, Nick A. Caporella. "The softness for traditional carbonated
soft drinks, although quite challenging, has the whole industry
refocused on 'real value' for the consumer's preferences."

"Our enthusiasm is particularly 'fueled' by a number of innovative
products that we will soon make available to provide energy and
nutrition to active consumers throughout the country," continued Mr.
Caporella. "Several new innovative products are set to roll out in
early calendar 2007. The new NutraFizz line of effervescent tablets
will certainly excite the consumer."

"With industry experts expecting energy drink sales to triple over
the next five years, we are optimistic that Chic, our newest energy
drink developed by women for women, and FREEK, the 'evil' energy fuel
recently introduced exclusively for direct-store-distribution
channels, will follow the growth trajectory of Rip It," concluded Mr.
Caporella.

National Beverage is a UNIQUE BEVERAGE COMPANY that innovates and
produces energy drinks, powders, soft drinks, bottled waters, juices
and juice products, and is highly recognized for a line of refreshing
flavors through its popular brands: Shasta(R), Faygo(R), Ritz(R),
Everfresh(R), Mr. Pure(R), LaCroix(R), Rip It(R) , Rip It Chic(TM) and
FREEK (TM) .

Fun, Flavor and Vitality . . . the National Beverage Way

National Beverage Corp.
Consolidated Results for the Three Months and Six Months Ended
October 28, 2006 and October 29, 2005
(in thousands, except per share amounts)

Three Months Ended       Six Months Ended
----------------------- -----------------------
October 28, October 29, October 28, October 29,
2006        2005        2006        2005
----------- ----------- ----------- -----------

Net Sales             $135,818    $131,502    $285,954    $273,865
=========== =========== =========== ===========

Net Income              $5,749      $4,574     $15,508     $14,257
=========== =========== =========== ===========

Comparable Net
Income                                        $15,508      $9,809 (a)
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Comparable Net
Income Per Share:
Basic                                          $.41        $.26 (a)
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Diluted                                        $.40        $.26 (a)
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Net Income Per
Share:
Basic                  $.15        $.12        $.41        $.38
=========== =========== =========== ===========
Diluted                $.15        $.12        $.40        $.37
=========== =========== =========== ===========

Average Common
Shares
Outstanding:
Basic                38,131      37,705      38,121      37,662
=========== =========== =========== ===========
Diluted              38,385      38,266      38,382      38,263
=========== =========== =========== ===========

(a) Comparable Net Income and Comparable Net Income per Share are non-
GAAP measures which exclude the previously disclosed sweetener
litigation settlement of $7.162 million ($4.448 million after tax
benefit, or $.12 per basic share) that was received in the first
quarter of fiscal year 2006. This non-GAAP financial information is
provided to assist investors in understanding business trends and
items that are not necessarily indicative of ongoing results. Non-
GAAP measures are used by management to evaluate performance, but are
supplements to, and not alternatives for, results reported in
accordance with GAAP.

This press release includes forward-looking statements within the
meaning of the Private Securities Litigation Reform Act of 1995. Such
forward-looking statements involve known and unknown risks,
uncertainties and other factors which may cause actual results,
performance or achievements of the Company to be materially different
from any future results, performance or achievements expressed or
implied by such forward-looking statements. Such factors include
fluctuations in costs, changes in consumer preferences and other items
and risk factors described in the Company's Securities and Exchange
Commission filings and the Company undertakes no obligations to update
the forward-looking statements.

CONTACT: National Beverage Corp., Fort Lauderdale
Grace A. Keene, 954-581-0922