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)        July 26, 2006
                                                --------------------------------


                       SPAN-AMERICA MEDICAL SYSTEMS, INC.
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             (Exact name of registrant as specified in its charter)


       South Carolina                  0-11392                    57-0525804
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(State or other jurisdiction         (Commission                (IRS Employer
       of incorporation)             File Number)            Identification No.)


70 Commerce Center, Greenville, South Carolina                      29615
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(Address of principal executive offices)                          (Zip Code)

Registrant's telephone number, including area code (864) 288-8877
                                                   -----------------------------

                                      N/A
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         (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:

[ ] 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 July 26, 2006, Span-America Medical Systems, Inc. ("SPAN") issued a press
release announcing financial information for its third quarter ended July 1,
2006. The press release is attached as Exhibit 99.1 to this Form 8-K and is
furnished to, but not filed with, the Commission.


Item 9.01 Financial Statements and Exhibits.

(d)  Exhibits.

     Exhibit Number      Description of Exhibit
     --------------      ----------------------
     99.1                Press release issued July 26, 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.

                                              SPAN-AMERICA MEDICAL SYSTEMS, INC.
                                              ----------------------------------
                                                         (Registrant)

Date: July 26, 2006
                                              By: /s/ Richard C. Coggins
                                                  ------------------------------
                                                  Richard C. Coggins
                                                  Chief Financial Officer




                                  EXHIBIT INDEX
                                  -------------

Exhibit        Description
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99.1           Press Release dated July 26, 2006