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 21, 2005
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                         Twin Disc, Incorporated
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        (exact name of registrant as specified in its charter)


         WISCONSIN                              39-0667110
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(State or other jurisdiction of     (IRS Employer Identification No.)
incorporation or organization)

1328 Racine Street               Racine, Wisconsin 53403
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(Address of principal executive offices)

Registrant's telephone number, including area code:    (262)638-4000
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Check the appropriate 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

[ ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act

[ ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act
[ ]  Pre-commencement communications pursuant to Rule 13e-4(c) undet the
     Exchange Act
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Item 2.02   Results of Operations and Financial Condition.

Twin Disc, Inc. has reported its 1st quarter 2006 financial results. The
Company's press release dated October 21, 2005 announcing the results is
attached hereto as Exhibit 99 and is incorporated herein in its entirety
by reference.

The information in this Current Report shall not be deemed "filed" for the
purpose of Section 18 of the Securities Exchange Act of 1934, as amended, and
Section 11 of the Securities Act of 1933 as amended, or otherwise subject to
the liabilities of those sections, nor will this Current Report be deemed an
admission by the Company as to the materiality of any information in this
report that is required to be disclosed solely by Item 2.02. The Current Report
shall not be deemed to be incorporated by reference in any filing under the
Securities Act of 1933m as amended, or the Exchange Act, except as shall be
expressly set forth by specific reference in such a filing. The Company does
not undertake a duty to update the information in this Current Report and
cautions that the information included in this Current Report is current only
as of October 21, 2005, and may change thereafter.

Item 9.01   Financial Statements and Exhibits

(c) Exhibits

Exhibit 99  Twin Disc, Incorporated's 1st quarter 2006financial
            results.
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                               SIGNATURE

     Pursuant to the requirements of section 13 or 15(d) 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.

October 21, 2005                        Twin Disc, Inc.

                                        /s/ Christopher J. Eperjesy
                                        ---------------------------
                                        Christopher J. Eperjesy
                                        VP - Finance, CFO and Secretary

                         EXHIBIT INDEX

Exhibit Number  Description

Exhibit 99      Twin Disc, Incorporated's 1st quarter 2006 financial
                results.