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): April 21, 2006

                           American Bank Incorporated
                          ---------------------------
             (Exact name of registrant as specified in its charter)

        Pennsylvania                   000-31246                  01-0593266
- ---------------------------       ---------------------      -------------------
(State or other jurisdiction      (Commission File No.)        (I.R.S. Employer
      of incorporation)                                      Identification No.)


4029 West Tilghman Street, Allentown, Pennsylvania                    18104
- --------------------------------------------------                    -----
(Address of Principal Executive Offices)                           (Zip Code)


Registrant's telephone number, including area code:  (610) 366-1800
                                                     --------------


                                 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):

[  ] 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 April  21,  2006,  the  Company  issued a press  release  regarding  its
earnings for the quarter ended March 31, 2006.  The press release is included as
Exhibit 99 to this report. The information  included in Exhibit 99 is considered
to be "furnished" under the Securities Exchange Act of 1934.

Item 9.01.        Financial Statements and Exhibits
                  ----------------------------------

     The Index of Exhibits immediately precedes the attached exhibits.









                                   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.

                                            AMERICAN BANK INCORPORATED



DATE:  April 25, 2006               By:     /s/ Harry C. Birkhimer
                                            -----------------------------------
                                            Harry C. Birkhimer
                                            Senior Vice President
                                             and Chief Financial Officer





                                  EXHIBIT INDEX

         The following exhibits are filed as part of this report:

      Exhibit No.                Description
      -----------                -----------

         99                      Press Release of American Bank Incorporated