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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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) November 10, 2006

                            MICHAEL BAKER CORPORATION
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             (Exact Name of Registrant as Specified in Its Charter)

                                  Pennsylvania
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                 (State or Other Jurisdiction of Incorporation)

                 1-6627                                25-0927646
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        (Commission File Number)           (IRS Employer Identification No.)

           100 Airside Drive
      Moon Township, Pennsylvania                        15108
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(Address of Principal Executive Offices)               (Zip Code)

                                 (412) 269-6300
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              (Registrant's Telephone Number, Including Area Code)


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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 (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))

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                            SECTION 8 - OTHER EVENTS

ITEM 8.01   OTHER EVENTS.

On November 10, 2006, Michael Baker Corporation (the "Company") announced that
it has received a letter from a state Department of Revenue advising that the
Company's November 2006 payment of sales and use taxes and related interest
totaling approximately $121,000 satisfies the terms of that state's voluntary
disclosure program and that no further taxes are due for the period January 1,
2002, through August 31, 2006. A copy of the press release making this
announcement is attached to this report as Exhibit 99.1 and incorporated herein
by reference.

                  SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS.

(d)      Exhibits.

The following exhibit is furnished with this report on Form 8-K:

Exhibit No.   Description
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99.1          Press release dated November 10, 2006.



                                    SIGNATURE

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

                                          MICHAEL BAKER CORPORATION


                                          By: /s/ H. James McKnight
                                              ----------------------------------
                                              Executive Vice President,
                                              General Counsel and Secretary

Date: November 10, 2006



                                  EXHIBIT INDEX

Number     Description                              Method of Filing
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99.1       Press release dated November 10, 2006.   Filed herewith.