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                                  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 31, 2006

                                 PERRIGO COMPANY
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             (Exact name of registrant as specified in its charter)

            MICHIGAN                    0-19725                38-2799573
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  (State of other Jurisdiction        (Commission             (IRS Employer
       of Incorporation)              File Number)         Identification No.)

        515 Eastern Avenue, Allegan, Michigan                   49010
       ----------------------------------------               ----------
       (Address of principal executive offices)               (Zip Code)

       Registrant's telephone number, including area code: (269) 673-8451

                                 Not Applicable
             ------------------------------------------------------
             (Former name or 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:

[ ]  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))

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ITEM 2.02.  RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On October 31, 2006, the Perrigo Company released earnings for the first quarter
and fiscal year 2007.

The earnings release contains non-GAAP measures which are defined as a financial
measure of the Company's performance that excludes or includes amounts thereby
differentiating it from the most directly comparable measure presented in the
financial statements that are calculated and presented in accordance with
Generally Accepted Accounting Principles (GAAP). Pursuant to the requirements of
Regulation G, the Company has provided a reconciliation for gross profit,
operating income, net income and earnings per share within its earnings release
to the most directly comparable GAAP measure for these non-GAAP measures.

The Company excludes a fiscal 2006 write-off of the step-up in value of
inventory acquired when monitoring and evaluating the on-going financial results
and trends of its business due to the non-recurring nature of this item. The
Company believes this information is also useful for investors since excluding
this non-recurring item provides important insight into the Company's on-going
operations.

The press release related to Perrigo's earnings is attached as Exhibit 99.

The information in this Report is being furnished and shall not be deemed
"filed" for the purposes of Section 18 of the Securities Exchange Act of 1934,
as amended, or otherwise subject to the liabilities of that Section. The
information in this Report shall not be deemed incorporated by reference into
any filing under the Securities Act of 1933, as amended, except as shall be
expressly set forth by specific reference in such filing.



ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS

(d)   Exhibits

         99.1     Press release issued by Perrigo Company on October 31, 2006,
                  furnished solely pursuant to Item 2.02 of Form 8-K.



                                   SIGNATURES

Pursuant to the requirement 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.

                                                PERRIGO COMPANY
                                                (Registrant)


                                                By: /s/Judy L. Brown
                                                    ----------------------------
Dated: October 31, 2006                             Judy L. Brown
                                                    Executive Vice President and
                                                    Chief Financial Officer
                                                    (Principal Accounting
                                                    and Financial Officer)



                                  Exhibit Index

     Exhibit 99.1 - Press Release issued by Perrigo Company on October 31, 2006,
furnished solely pursuant to Item 2.02 of Form 8-K.