UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549

                                    Form 13F

                              Form 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: March 31, 2013

Check here if Amendment [  ]; Amendment Number:
This Amendment (Check only one.): [  ] is a restatement.
                                  [  ] adds new holdings entries.

Institutional Investment Manager Filing this Report:

Name:    Fir Tree Inc.
Address: 505 Fifth Avenue
         23rd Floor
         New York, New York  10017

13F File Number:  028-06884

The institutional investment manager filing this report and the person by whom
it is signed hereby represent that the person signing the report is authorized
to submit it, that all information contained herein is true, correct and
complete, and that it is understood that all required items, statements,
schedules, lists, and tables, are considered integral parts of this form.

Person Signing this Report on Behalf of Reporting Manager:

Name:      Jeffrey D. Tannenbaum
Title:     President
Phone:     212.599.0090

Signature, Place, and Date of Signing:

 /s/ Jeffrey D. Tannenbaum     New York, New York/USA     May 15, 2013

Report Type (Check only one.):

[ X]         13F HOLDINGS REPORT.

[  ]         13F NOTICE.

[  ]         13F COMBINATION REPORT.



                              FORM 13F SUMMARY PAGE

Report Summary:

Number of Other Included Managers:         0

Form 13F Information Table Entry Total:    68

Form 13F Information Table Value Total:    $5,400,680 (thousands)

List of Other Included Managers:

Provide a numbered list of the name(s) and Form 13F file number(s) of all
institutional managers with respect to which this report is filed, other
than the manager filing this report.

NONE



                                    
                                                     FORM 13F INFORMATION TABLE
                                                             VALUE  SHARES/ SH/ PUT/ INVSTMT  OTHER            VOTING AUTHORITY
NAME OF ISSUER                 TITLE OF CLASS   CUSIP     (x$1000)  PRN AMT PRN CALL DSCRETN MANAGERS         SOLE   SHARED     NONE
------------------------------ ---------------- --------- -------- -------- --- ---- ------- ------------ -------- -------- --------
AETNA INC NEW                  COM              00817Y108   145661  2848843 SH       SOLE                  2848843
AON PLC                        SHS CL A         G0408V102   427158  6945653 SH       SOLE                  6945653
APPLE INC                      COM              037833100   140629   317690 SH       SOLE                   317690
AQUASITION CORP                *W EXP 99/99/999 Y0192H111       62   400000 SH       SOLE                   400000
AQUASITION CORP                COM              Y0192H103     3820   400000 SH       SOLE                   400000
BANK OF AMERICA CORPORATION    COM              060505104    72471  5950000 SH  CALL SOLE                  5950000
BERRY PLASTICS GROUP INC       COM              08579W103     7899   414644 SH       SOLE                   414644
BLUE WOLF MONGOLIA HOLDINGS    *W EXP 07/20/201 G11962118      224   560000 SH       SOLE                   560000
BLUE WOLF MONGOLIA HOLDINGS    SHS              G11962100     5589   560000 SH       SOLE                   560000
CEMEX SAB DE CV                NOTE 3.250% 3/1  151290BB8   162313 122500000 PRN     SOLE                122500000
CEMEX SAB DE CV                NOTE 3.750% 3/1  151290BC6   108792 80500000  PRN     SOLE                 80500000
CHART ACQUISITION CORP         *W EXP 12/19/201 161151113      331   675000 SH       SOLE                   675000
CHART ACQUISITION CORP         COM              161151105     6440   675000 SH       SOLE                   675000
CHESAPEAKE ENERGY CORP         COM              165167107    40820  2000000 SH       SOLE                  2000000
CHURCHILL DOWNS INC            COM              171484108      434     6200 SH       SOLE                     6200
CIGNA CORPORATION              COM              125509109   173582  2783100 SH       SOLE                  2783100
CIGNA CORPORATION              COM              125509109    58004   930000 SH  PUT  SOLE                   930000
CIT GROUP INC                  COM NEW          125581801    56727  1304677 SH       SOLE                  1304677
CITIGROUP INC                  COM NEW          172967424    63883  1444000 SH       SOLE                  1444000
COMMONWEALTH REIT              COM SH BEN INT   203233101    21292   948845 SH       SOLE                   948845
COMMONWEALTH REIT              COM SH BEN INT   203233101    96492  4300000 SH  CALL SOLE                  4300000
CROWN HOLDINGS INC             COM              228368106   186876  4491129 SH       SOLE                  4491129
EQUINIX INC                    COM NEW          29444U502   306291  1415983 SH       SOLE                  1415983
EXPRESS SCRIPTS HLDG CO        COM              30219G108   112613  1954400 SH       SOLE                  1954400
FOREST CITY ENTERPRISES INC    CL A             345550107    20591  1158730 SH       SOLE                  1158730
GLOBAL PMTS INC                COM              37940X102    83091  1673200 SH       SOLE                  1673200
GOOGLE INC                     CL A             38259P508   203407   256120 SH       SOLE                   256120
GREEN MTN COFFEE ROASTERS IN   COM              393122106    17312   305000 SH  PUT  SOLE                   305000
GREEN MTN COFFEE ROASTERS IN   COM              393122106    17312   305000 SH       SOLE                   305000
GREEN MTN COFFEE ROASTERS IN   COM              393122106    28380   500000 SH  CALL SOLE                   500000
HAMPTON ROADS BANKSHARES INC   COM NEW          409321502    16781 12810022 SH       SOLE                 12810022
HERTZ GLOBAL HOLDINGS INC      COM              42805T105   147660  6633429 SH       SOLE                  6633429
HUMANA INC                     COM              444859102    27057   391500 SH       SOLE                   391500
HYDE PK ACQUISITION CORP II    COM              448640102     7648   742500 SH       SOLE                   742500
IAC INTERACTIVECORP            COM PAR $.001    44919P508    56744  1270000 SH  CALL SOLE                  1270000
ISTAR FINL INC                 COM              45031U101    14291  1312300 SH       SOLE                  1312300
KINDER MORGAN INC DEL          *W EXP 05/25/201 49456B119    11213  2181534 SH       SOLE                  2181534
LINNCO LLC                     COMSHS LTD INT   535782106    39831  1020000 SH  CALL SOLE                  1020000
LINNCO LLC                     COMSHS LTD INT   535782106    54670  1400000 SH  PUT  SOLE                  1400000
MARRIOTT VACATIONS WRLDWDE C   COM              57164Y107    63530  1480546 SH       SOLE                  1480546
MEDTRONIC INC                  NOTE 1.625% 4/1  585055AM8    24502 24500000 PRN      SOLE                 24500000
METLIFE INC                    COM              59156R108   155730  4096000 SH       SOLE                  4096000
MOTOROLA SOLUTIONS INC         COM NEW          620076307   227307  3550000 SH       SOLE                  3550000
NETAPP INC                     COM              64110D104    17080   500000 SH       SOLE                   500000
NETFLIX INC                    COM              64110L106    32178   170000 SH  CALL SOLE                   170000
NOBLE CORPORATION BAAR         NAMEN -AKT       H5833N103   177054  4641000 SH       SOLE                  4641000
PRIME ACQUISITION CORP         *W EXP 03/30/201 G72436127       33    80200 SH       SOLE                    80200
PRIME ACQUISITION CORP         SHS              G72436101     3582   360000 SH       SOLE                   360000
PRUDENTIAL FINL INC            COM              744320102    96154  1630000 SH       SOLE                  1630000
QEP RES INC                    COM              74733V100    14328   450000 SH       SOLE                   450000
QUALCOMM INC                   COM              747525103   280264  4186800 SH       SOLE                  4186800
RETAIL OPPORTUNITY INVTS COR   *W EXP 10/23/201 76131N119     8700  4350000 SH       SOLE                  4350000
RETAIL OPPORTUNITY INVTS COR   COM              76131N101    44132  3150000 SH       SOLE                  3150000
ROI ACQUISITION CORP           *W EXP 02/28/201 74966A112      420   525000 SH       SOLE                   525000
ROI ACQUISITION CORP           COM              74966A104     5934   600000 SH       SOLE                   600000
SANOFI                         RIGHT 12/31/2020 80105N113    10993  6141871 SH       SOLE                  6141871
SCG FINL ACQUISITION CORP      COM              78404K103     6385   640000 SH       SOLE                   640000
SELECT SECTOR SPDR TR          SBI INT-FINL     81369Y605    75021  4120000 SH  CALL SOLE                  4120000
SPDR GOLD TRUST                GOLD SHS         78463V107   478795  3100000 SH  CALL SOLE                  3100000
SPRINT NEXTEL CORP             COM SER 1        852061100    23288  3750000 SH       SOLE                  3750000
TRIO MERGER CORP               COM              896697109     5000   500000 SH       SOLE                   500000
UNIVERSAL BUSINESS PMT SOL A   COM              913384103      424   114638 SH       SOLE                   114638
VAIL RESORTS INC               COM              91879Q109    40601   651486 SH       SOLE                   651486
WILLIAMS COS INC DEL           COM              969457100   233556  6234799 SH       SOLE                  6234799
WILLIS GROUP HOLDINGS PUBLIC   SHS              G96666105    60279  1526427 SH       SOLE                  1526427
WPX ENERGY INC                 COM              98212B103     5190   323971 SH       SOLE                   323971
YAHOO INC                      COM              984332106   164703  7000000 SH  CALL SOLE                  7000000
YAHOO INC                      COM              984332106   201126  8548024 SH       SOLE                  8548024