Autoliv (ALV) 8-K Results of Operations and Financial Condition

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
CURRENT REPORTPursuant to Section 13 OR 15 (d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported) September 21, 2006

AUTOLIV, INC.
(Exact name of registrant as specified in its chapter)

Delaware
(State or other juris-
diction of incorporation) 001-12933
(Commission File Number) 51-0378542
(I.R.S. Employer
Identification No.)

World Trade Center,
Klarabergsviadukten 70, SE-107 24
Stockholm, Sweden
(Address of principal executive offices)
Registrant's telephone number, including area code+46-8-587 20 600


Not Applicable(Former name or former address, if changed since last report)


Item 2.02 Results of Operations and Financial Condition

On September 20, 2006, Autoliv, Inc. (the "Company") issued a press release announcing that a non-cash income tax benefit of approximately $57 million will be recognized in its third quarter 2006, resulting from the release of reserves for income taxes.


(c) EXHIBITS

99.1   Press Release of Autoliv, Inc. dated September 20, 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 hereunto duly authorized.

Date September 21, 2006	AUTOLIV, INC. (Registrant)
	/s/Jörgen Svensson Jörgen Svensson Vice President - Legal Affairs, General Counsel and Secretary