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      Change in auditor
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><strong>UNITED
      STATES </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><strong>SECURITIES
      AND EXCHANGE COMMISSION </strong></font></div>
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      DC 20549 </strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><strong>FORM
      8-K </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
      REPORT </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Pursuant
      to Section 13 or 15(d) of the Securities Exchange Act of 1934
</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Date
      of report (Date of earliest event reported): April 6, 2006
</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 14pt; FONT-FAMILY: Times New Roman"><strong>NAVISTAR
      FINANCIAL CORPORATION </strong></font></div>
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      REGISTRANT&#160;) </strong></font></div>
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                or other jurisdiction</strong></font></div>
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                incorporation)</strong></font></div>
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                File Number)</strong></font></div>
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                Employer</strong></font></div>
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                No.)</strong></font></div>
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      N. Martingale Road </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Schaumburg,
      Illinois 60173 </strong></font></div>
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      of Principal Executive Offices, including Zip Code) </strong></font></div>
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      753-4000 </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(Registrant&#8217;s
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      Applicable </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(Former
      Name or Former Address, if Changed Since Last Report) </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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): </font></div>
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                communications pursuant to Rule 425 under the Securities Act (17
                CFR
                230.425) </font></div>
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            <td align="left" valign="top" width="3%">
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                material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                240.14a-12) </font></div>
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                communications pursuant to Rule 14d-2(b) under the Exchange Act (17
                CFR
                240.14d-2(b)) </font></div>
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                communications pursuant to Rule 13e-4(c) under the Exchange Act (17
                CFR
                240.13e-4(c)) </font></div>
            </td>
          </tr>

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    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><br></font>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>ITEM
        4.01. CHANGES IN REGISTRANT&#8217;S CERTIFYING ACCOUNTANT</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(a)
        Dismissal of Current Accountants</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
        April
        7, 2006, Navistar Financial Corporation (the &#8220;company&#8221;) dismissed Deloitte &amp;
Touche LLP (&#8220;Deloitte&#8221;) as its independent registered public accounting firm. On
        that date, Navistar International Corporation ("NIC"), the indirect parent
        of
        the company, also dismissed Deloitte as its independent registered public
        accounting firm. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        company has not completed its financial statements or filed its Annual Report
        on
        Form 10-K for the fiscal year ended October 31, 2005, nor has the company
        filed
        its Quarterly Report on Form 10-Q for the quarter ended January 31, 2006.
        As a
        result of Deloitte's dismissal as the company's independent registered public
        accounting firm, Deloitte has not completed its audit nor has it issued its
        report with respect to the company's financial statements for the fiscal
        year
        ended October 31, 2005.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        audit
        reports of Deloitte on the financial statements of the company as of and
        for the
        two fiscal years ended October 31, 2004 and October 31, 2003 neither contained
        any adverse opinion or disclaimer of opinion, nor were such reports qualified
        or
        modified as to uncertainty, audit scope or accounting principles, except
        as
        described in the following sentence. The audit report of Deloitte on the
        company&#8217;s consolidated financial statements for the year ended October 31, 2004
        indicated that, as described in Note 2&#160;to such consolidated financial
        statements, the consolidated financial statements for the two fiscal years
        ended
        October 31, 2003 and October 31, 2002 had been restated.&#160;</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
        the company&#8217;s two most recent fiscal years ended October 31, 2005 and October
        31, 2004, and during the subsequent interim period through April 7, 2006,
        there
        was no disagreement between the company and Deloitte on any matter of accounting
        principles or practices, financial statement disclosure, or auditing scope
        or
        procedure that, if not resolved to Deloitte&#8217;s satisfaction, would have caused
        Deloitte to make reference to the subject matter of the disagreement in
        connection with its audit report. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">There
        were no &#8220;reportable events&#8221; as that term is described in Item 304(a)(1)(v) of
        Regulation S-K during the fiscal years ended October 31, 2005 and October
        31,
        2004, or during the subsequent interim period through April 7, 2006, except
        as
        described in the following paragraph.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
        February 16, 2006, the company reassigned the company's former Treasurer
        to a
        position within its parent company's treasury department in response to
        Deloitte's request that the former Treasurer no longer serve as an officer
        of
        the company or of NIC. As described in the company's Quarterly Report on
        Form
        10-Q for the period ended July 31, 2005, the company concluded, as of that
        date,
        that there were material weaknesses in its disclosure control and procedures
        due
        to the lack of a sufficient quantity of specialized accounting personnel
        at the
        company.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Deloitte
        has been authorized to respond fully to the inquiries of the successor
        independent registered public accounting firm concerning the subject matter
        of
        the foregoing.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Deloitte
        has been requested to furnish a letter addressed to the Securities and Exchange
        Commission stating whether Deloitte agrees with the above statements. The
        company will amend this Form 8-K and attach a copy of such letter as an exhibit
        promptly after Deloitte furnishes the letter to the company.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(b)
        Engagement of New Accountants</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
        April
        6, 2006, the Audit Committee of the Board of Directors of the company approved
        the retention of KPMG LLP (&#8220;KPMG&#8221;) as the company&#8217;s independent registered
        public accounting firm with respect to the audit of the company&#8217;s financial
        statements for its fiscal years ended October 31, 2005 and October 31, 2006,
        subject to completion of KPMG&#8217;s customary client acceptance procedures.
</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
        the company&#8217;s two most recent fiscal years ended October 31, 2005 and October
        31, 2004, and during the subsequent interim period preceding the engagement
        of
        KPMG, the company did not consult with KPMG regarding either (i) the application
        of accounting principles to a specified transaction, either completed or
        proposed, or the type of audit opinion that might be rendered on the company&#8217;s
        financial statements, and neither a written report was provided to the company
        nor oral advice was provided that KPMG concluded was an important factor
        considered by the company in reaching a decision as to the accounting, auditing
        or financial reporting issue; or (ii) any matter that was either the subject
        of
        a disagreement, as that term is defined in paragraph 304(a)(1)(iv) of Regulation
        S-K, or a reportable event required to be reported under paragraph 304(a)(1)(v)
        of Regulation S-K.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
        connection with the potential engagement of KPMG, the company disclosed to
        KPMG
        the nature of the accounting items currently under review by the company
        and the
        matters described in Item 4.01(a) above, including the reportable event
        disclosed therein. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        company continues to analyze certain accounting issues in connection with
        its&#160;financial statements for the fiscal years ended October 31, 2002
        through 2004, and all quarterly statements for periods after November 1,
        2002.
        While the company does not anticipate any significant change in its results
        of
        operations for such periods, until resolution of those matters is complete,
        the
        company is unable to estimate the impact, if any, the resolution of those
        issues
        may have on the company's results of operations. </font></div>
      <div>&#160;</div>
      <div>&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Forward-looking
        information</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>Information
        provided and statements made that are not purely historical are forward -looking
        statements within the meaning of Section 27A of the Securities Act, Section
        21E
        of the Exchange Act, and the Private Securities Litigation Reform Act of
        1995.
        Such forward-looking statements only speak as of the date of this report
        and we
        assume no obligation to update the information included in this report, whether
        as a result of new information, future events or otherwise. Such forward-looking
        statements include information concerning our possible or assumed future
        results
        of operations, including descriptions of our business strategy. These statements
        often include words such as &#8220;believe,&#8221; &#8220;expect,&#8221; &#8220;anticipate,&#8221; &#8220;intend,&#8221; &#8220;plan,&#8221;
&#8220;estimate&#8221; or similar expressions. These statements are not guarantees of
        performance or results and they involve risks, uncertainties and assumptions
        which could have a material adverse effect on the company&#8217;s liquidity position
        and financial condition.&#160;Although we believe that these forward-looking
        statements are based on reasonable assumptions, there are many other factors
        that could cause actual results to differ materially from those in the
        forward-looking statements<strong>. </strong></em></font></div><br>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
        </div>
      </div><br>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><u>NAVISTAR
        FINANCIAL CORPORATION </u></strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Registrant)
        </font></div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURES
      </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 27pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><br></font>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td align="justify" valign="top" width="43%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date:&#160;
                  April 12, 2006</font></div>
              </td>
              <td align="right" valign="top" width="9%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;By:
                  /s/</font></div>
              </td>
              <td align="left" valign="top" width="26%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>&#160;
                  JOHN V. MULVANEY, SR.</strong></font></div>
              </td>
            </tr>
            <tr>
              <td align="justify" valign="top" width="43%">&#160;</td>
              <td align="justify" valign="top" width="9%">&#160;&#160; </td>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;
                  John V. Mulvaney, Sr. </font></div>
              </td>
            </tr>
            <tr>
              <td align="justify" valign="top" width="43%">&#160;</td>
              <td align="justify" valign="top" width="9%">&#160;</td>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;
                  Vice President and Controller</font></div>
              </td>
            </tr>
            <tr>
              <td align="justify" valign="top" width="43%">&#160;</td>
              <td align="justify" valign="top" width="9%">&#160;</td>
              <td align="left" valign="top" width="26%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;
                  (Principal Accounting
                  Officer)</font></div>
              </td>
            </tr>

        </table>
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{"company-data": {"conformed-name": "NAVISTAR FINANCIAL CORP", "cik": "0000051303", "assigned-sic": "6159", "irs-number": "362472404", "state-of-incorporation": "DE", "fiscal-year-end": "1031"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-04146", "film-number": "06756236"}, "business-address": {"street1": "425 N. MARTINGALE ROAD", "street2": "SUITE 1800", "city": "SCHAUMBURG", "state": "IL", "zip": "60173", "phone": "6307534000"}, "mail-address": {"street1": "425 N. MARTINGALE ROAD", "street2": "SUITE 1800", "city": "SCHAUMBURG", "state": "IL", "zip": "60173"}, "former-company": {"former-conformed-name": "INTERNATIONAL HARVESTER CREDIT CORP", "date-changed": "19860305"}}
Change in auditor
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): April 6, 2006
NAVISTAR
      FINANCIAL CORPORATION
(
      REGISTRANT )
Delaware
001-04146
36-2472404
(State
                or other jurisdiction
of
                incorporation)
(Commission
                File Number)
(IRS
                Employer
Identification
                No.)
425
      N. Martingale Road
Schaumburg,
      Illinois 60173
(Address
      of Principal Executive Offices, including Zip Code)
(630)
      753-4000
(Registrant's
      Telephone Number, Including Area Code)
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
        4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a)
        Dismissal of Current Accountants
On
        April
        7, 2006, Navistar Financial Corporation (the "company") dismissed Deloitte &
Touche LLP ("Deloitte") as its independent registered public accounting firm. On
        that date, Navistar International Corporation ("NIC"), the indirect parent
        of
        the company, also dismissed Deloitte as its independent registered public
        accounting firm.
The
        company has not completed its financial statements or filed its Annual Report
        on
        Form 10-K for the fiscal year ended October 31, 2005, nor has the company
        filed
        its Quarterly Report on Form 10-Q for the quarter ended January 31, 2006.
        As a
        result of Deloitte's dismissal as the company's independent registered public
        accounting firm, Deloitte has not completed its audit nor has it issued its
        report with respect to the company's financial statements for the fiscal
        year
        ended October 31, 2005.
The
        audit
        reports of Deloitte on the financial statements of the company as of and
        for the
        two fiscal years ended October 31, 2004 and October 31, 2003 neither contained
        any adverse opinion or disclaimer of opinion, nor were such reports qualified
        or
        modified as to uncertainty, audit scope or accounting principles, except
        as
        described in the following sentence. The audit report of Deloitte on the
        company's consolidated financial statements for the year ended October 31, 2004
        indicated that, as described in Note 2 to such consolidated financial
        statements, the consolidated financial statements for the two fiscal years
        ended
        October 31, 2003 and October 31, 2002 had been restated.
During
        the company's two most recent fiscal years ended October 31, 2005 and October
        31, 2004, and during the subsequent interim period through April 7, 2006,
        there
        was no disagreement between the company and Deloitte on any matter of accounting
        principles or practices, financial statement disclosure, or auditing scope
        or
        procedure that, if not resolved to Deloitte's satisfaction, would have caused
        Deloitte to make reference to the subject matter of the disagreement in
        connection with its audit report.
There
        were no "reportable events" as that term is described in Item 304(a)(1)(v) of
        Regulation S-K during the fiscal years ended October 31, 2005 and October
        31,
        2004, or during the subsequent interim period through April 7, 2006, except
        as
        described in the following paragraph.
On
        February 16, 2006, the company reassigned the company's former Treasurer
        to a
        position within its parent company's treasury department in response to
        Deloitte's request that the former Treasurer no longer serve as an officer
        of
        the company or of NIC. As described in the company's Quarterly Report on
        Form
        10-Q for the period ended July 31, 2005, the company concluded, as of that
        date,
        that there were material weaknesses in its disclosure control and procedures
        due
        to the lack of a sufficient quantity of specialized accounting personnel
        at the
        company.
Deloitte
        has been authorized to respond fully to the inquiries of the successor
        independent registered public accounting firm concerning the subject matter
        of
        the foregoing.
Deloitte
        has been requested to furnish a letter addressed to the Securities and Exchange
        Commission stating whether Deloitte agrees with the above statements. The
        company will amend this Form 8-K and attach a copy of such letter as an exhibit
        promptly after Deloitte furnishes the letter to the company.
(b)
        Engagement of New Accountants
On
        April
        6, 2006, the Audit Committee of the Board of Directors of the company approved
        the retention of KPMG LLP ("KPMG") as the company's independent registered
        public accounting firm with respect to the audit of the company's financial
        statements for its fiscal years ended October 31, 2005 and October 31, 2006,
        subject to completion of KPMG's customary client acceptance procedures.
During
        the company's two most recent fiscal years ended October 31, 2005 and October
        31, 2004, and during the subsequent interim period preceding the engagement
        of
        KPMG, the company did not consult with KPMG regarding either (i) the application
        of accounting principles to a specified transaction, either completed or
        proposed, or the type of audit opinion that might be rendered on the company's
        financial statements, and neither a written report was provided to the company
        nor oral advice was provided that KPMG concluded was an important factor
        considered by the company in reaching a decision as to the accounting, auditing
        or financial reporting issue; or (ii) any matter that was either the subject
        of
        a disagreement, as that term is defined in paragraph 304(a)(1)(iv) of Regulation
        S-K, or a reportable event required to be reported under paragraph 304(a)(1)(v)
        of Regulation S-K.
In
        connection with the potential engagement of KPMG, the company disclosed to
        KPMG
        the nature of the accounting items currently under review by the company
        and the
        matters described in Item 4.01(a) above, including the reportable event
        disclosed therein.
The
        company continues to analyze certain accounting issues in connection with
        its financial statements for the fiscal years ended October 31, 2002
        through 2004, and all quarterly statements for periods after November 1,
        2002.
        While the company does not anticipate any significant change in its results
        of
        operations for such periods, until resolution of those matters is complete,
        the
        company is unable to estimate the impact, if any, the resolution of those
        issues
        may have on the company's results of operations.
Forward-looking
        information
Information
        provided and statements made that are not purely historical are forward -looking
        statements within the meaning of Section 27A of the Securities Act, Section
        21E
        of the Exchange Act, and the Private Securities Litigation Reform Act of
        1995.
        Such forward-looking statements only speak as of the date of this report
        and we
        assume no obligation to update the information included in this report, whether
        as a result of new information, future events or otherwise. Such forward-looking
        statements include information concerning our possible or assumed future
        results
        of operations, including descriptions of our business strategy. These statements
        often include words such as "believe," "expect," "anticipate," "intend," "plan,"
"estimate" or similar expressions. These statements are not guarantees of
        performance or results and they involve risks, uncertainties and assumptions
        which could have a material adverse effect on the company's liquidity position
        and financial condition. Although we believe that these forward-looking
        statements are based on reasonable assumptions, there are many other factors
        that could cause actual results to differ materially from those in the
        forward-looking statements
.
NAVISTAR
        FINANCIAL CORPORATION
(Registrant)
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.
Date: 
                  April 12, 2006
By:
                  /s/
JOHN V. MULVANEY, SR.
John V. Mulvaney, Sr.
Vice President and Controller
(Principal Accounting
                  Officer)