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

                                January 31, 2006
                Date of Report (date of earliest event reported)


                               ACTUATE CORPORATION
             (Exact name of registrant as specified in its charter)


           Delaware                    0-24607                  94-3193197
           --------                    -------                  ----------
 (State or other jurisdiction        (Commission              (I.R.S. Employer
      of incorporation)              File Number)            Identification No.)


          701 Gateway Boulevard, South San Francisco, California 94080
          (Address of principal executive offices, including zip code)

                                 (650) 837-2000
              (Registrant's telephone number, including area code)

[ ] 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

Attached hereto as Exhibit 99.1 and incorporated by reference herein is the text
of a press  release  issued  on  January  31,  2006 by the  registrant,  Actuate
Corporation,  regarding  financial  results for the  registrant's  fourth fiscal
quarter ended December 31, 2005.

The  information in this Current Report on Form 8-K 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.


Item 9.01. Financial Statements and Exhibits

(c) Exhibits.

99.1    Actuate Corporation Press Release dated January 31, 2006











                                   SIGNATURES
                                   ----------

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended,
the  Registrant  has duly  caused  this report to be signed on its behalf by the
undersigned, hereunto duly authorized.

                                              ACTUATE CORPORATION
                                                 (Registrant)

Date: January 31, 2006
                                              /s/ Daniel A. Gaudreau
                                                  --------------------------
                                                  Chief Financial Officer and
                                                  Senior Vice President, Finance
                                                  and Administration