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  <TITLE> Kirkland's, Inc. (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	February 17, 2006
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  	Kirkland's, Inc.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Tennessee
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  	000-49885
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  	621287151
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	&nbsp;&nbsp;
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  	805 North Parkway, Jackson, Tennessee
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  	38305
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  _________________________________<BR>
  	(Address of principal executive offices)
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  ___________<BR>
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  	Registrant&#146;s telephone number, including area code:
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  	731-668-2444
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  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:</FONT>
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  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  	Item 1.01 Entry into a Material Definitive Agreement.
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  Release and Non-Disparagement Agreement with Jack Lewis<br><br>On February 17, 2006, Kirkland&#x2019;s, Inc (the "Company") entered into a Release and Non-Disparagement Agreement (the "Agreement") with Jack Lewis, the Company&#x2019;s former President and Chief Executive Officer, pursuant to which Mr. Lewis resigned as a director of the Company effective February 17, 2006.  Under the Agreement, the Company agreed to provide Mr. Lewis with a lump sum payment of $250,000 bonus guaranteed under his employment agreement; a lump sum severance payment of $375,000 in accordance with his employment agreement; an eight-month waiver of that portion of the applicable premium otherwise payable by Mr. Lewis for COBRA continuation coverage equal to the amount contributed by the Company toward the cost of group health insurance for Executive and his eligible dependents immediately prior to the cessation of his employment; and a reduction of Mr. Lewis&#x2019;s non-competition period to eight months.  In consideration for the foregoing, Mr. Lewis released and waived any claims he might have against the Company.  The Agreement becomes irrevocable seven days following execution of the Agreement by Mr. Lewis.   <br>
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  	Item 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers.
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   (b)	Jack Lewis resigned as director of the Company effective February 17, 2006.
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  	SIGNATURES
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  	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.
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  	Kirkland's, Inc.
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  <I>
  	February 22, 2006
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  	By:
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  <I>
  	/s/ Robert E. Alderson
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  <I>
  	Name: Robert E. Alderson
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  	Title: President and Chief Executive Officer
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_10463.htm", "description": "LIVE FILING", "secsgml_size_bytes": 9787}]
metadata_filer: {"company-data": {"conformed-name": "KIRKLANDS INC", "cik": "0001056285", "assigned-sic": "5990", "irs-number": "621287151", "fiscal-year-end": "0128"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-49885", "film-number": "06638136"}, "business-address": {"street1": "805 NORTH PKWY", "city": "JACKSON", "state": "TN", "zip": "38305", "phone": "9016882444"}, "mail-address": {"street1": "805 NORTH PKWY", "city": "JACKSON", "state": "TN", "zip": "38305"}}
text: Kirkland's, Inc. (Form: 8-K)
  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):
  February 17, 2006
  Kirkland's, Inc.
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Tennessee
  000-49885
  621287151
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  805 North Parkway, Jackson, Tennessee
  38305
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  731-668-2444
  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:
  [  ]  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))
  Top of the Form
  Item 1.01 Entry into a Material Definitive Agreement.
  Release and Non-Disparagement Agreement with Jack Lewis
  On February 17, 2006, Kirkland's, Inc (the "Company") entered into a Release and Non-Disparagement Agreement (the "Agreement") with Jack Lewis, the Company's former President and Chief Executive Officer, pursuant to which Mr. Lewis resigned as a director of the Company effective February 17, 2006.  Under the Agreement, the Company agreed to provide Mr. Lewis with a lump sum payment of $250,000 bonus guaranteed under his employment agreement; a lump sum severance payment of $375,000 in accordance with his employment agreement; an eight-month waiver of that portion of the applicable premium otherwise payable by Mr. Lewis for COBRA continuation coverage equal to the amount contributed by the Company toward the cost of group health insurance for Executive and his eligible dependents immediately prior to the cessation of his employment; and a reduction of Mr. Lewis's non-competition period to eight months.  In consideration for the foregoing, Mr. Lewis released and waived any claims he might have against the Company.  The Agreement becomes irrevocable seven days following execution of the Agreement by Mr. Lewis.
  Item 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers.
  (b)	Jack Lewis resigned as director of the Company effective February 17, 2006.
  Top of the Form
  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.
  Kirkland's, Inc.
  February 22, 2006
  By:
  /s/ Robert E. Alderson
  Name: Robert E. Alderson
  Title: President and Chief Executive Officer