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  <TITLE> Global Crossing Ltd (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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  	December 8, 2006
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  	Global Crossing Ltd
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Bermuda
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  	001-16201
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  	980189783
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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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  	WESSEX HOUSE, 45 REID STREET, HAMILTON, Bermuda
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  	HM12
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  _________________________________<BR>
  	(Address of principal executive offices)
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	4412968600
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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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  <P><FONT SIZE="2">
  [&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 2.02 Results of Operations and Financial Condition.
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  On December 8, 2006, Global Crossing Limited issued a press release relating to, among other things, Global Crossing (UK) Telecommunications Limited&#x2019;s unaudited financial results for the third quarter of 2006. Such press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K.
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  	Item 7.01 Regulation FD Disclosure.
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  See Item 2.02 above.<br><br>The information contained in this Item 7.01 and in Item 2.02 and Exhibit 99.1 shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933. <br>
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  	Item 9.01 Financial Statements and Exhibits.
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  Exhibit 99.1  Global Crossing Limited press release dated December 8, 2006 (incorporated by reference to Exhibit 99.1 to Global Crossing (UK) Telecommunications Limited's Report of Foreign Private Issuer on Form 6-K filed on December 8, 2006).<br>
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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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  	Global Crossing Ltd
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  	&nbsp;&nbsp;
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  <I>
  	December 8, 2006
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  	By:
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  <I>
  	Mitchell C. Sussis
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  <I>
  	Name: Mitchell C. Sussis
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  	Title: Secretary & Senior Vice President
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_16872.htm", "description": "LIVE FILING", "secsgml_size_bytes": 9472}]
metadata_filer: {"company-data": {"conformed-name": "GLOBAL CROSSING LTD", "cik": "0001061322", "assigned-sic": "4813", "irs-number": "980189783", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-16201", "film-number": "061264245"}, "business-address": {"street1": "WESSEX HOUSE 45 REID ST", "street2": "HAMILTON HM12", "city": "BERMUDA", "state": "D0", "zip": "HM12", "phone": "4412968600"}, "mail-address": {"street1": "WESSEX HOUSE 45 REID STREET", "street2": "HAMILTON HM12", "city": "BERMUDA"}}
text: Global Crossing Ltd (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):
  December 8, 2006
  Global Crossing Ltd
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Bermuda
  001-16201
  980189783
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  WESSEX HOUSE, 45 REID STREET, HAMILTON, Bermuda
  HM12
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  4412968600
  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 2.02 Results of Operations and Financial Condition.
  On December 8, 2006, Global Crossing Limited issued a press release relating to, among other things, Global Crossing (UK) Telecommunications Limited's unaudited financial results for the third quarter of 2006. Such press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K.
  Item 7.01 Regulation FD Disclosure.
  See Item 2.02 above.
  The information contained in this Item 7.01 and in Item 2.02 and Exhibit 99.1 shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933.
  Item 9.01 Financial Statements and Exhibits.
  Exhibit 99.1  Global Crossing Limited press release dated December 8, 2006 (incorporated by reference to Exhibit 99.1 to Global Crossing (UK) Telecommunications Limited's Report of Foreign Private Issuer on Form 6-K filed on December 8, 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.
  Global Crossing Ltd
  December 8, 2006
  By:
  Mitchell C. Sussis
  Name: Mitchell C. Sussis
  Title: Secretary & Senior Vice President