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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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  	October 4, 2006
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  	Meade Instruments Corp.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Delaware
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  	0-22183
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  	95-2988062
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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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  	6001 Oak Canyon, Irvine, California
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  	92618-5200
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
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  	Registrant&#146;s telephone number, including area code:
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  	949 451-1450
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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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  <B>
  	Item 2.02 Results of Operations and Financial Condition.
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  On October 10, 2006, Meade Instruments Corp. (the "Company") issued a press release updating an earlier announcement of its earnings estimates for its fiscal year ended February 28, 2006.  The Company reported that it expects to record a non-cash charge to write-down its deferred tax assets in the fourth quarter of fiscal 2006. The charge is currently estimated to be approximately $11 million.  The Company had previously announced that it expected to record a net loss of up to $4.1 million, or $0.21 per share for the year ended February 28, 2006. With the non-cash deferred tax charge, the Company now expects to report a consolidated net loss of approximately $15 million.<br><br>In addition the Company indicated that it would be late in filing its Form 10-Q for the second quarter of fiscal 2007 ended August 31, 2006.<br><br>A copy of the press release issued by the Company on October 10, 2006 is attached hereto as Exhibit 99.1.<br>
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  	Item 9.01 Financial Statements and Exhibits.
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  (c) The exhibit to this Current Report is listed in the Exhibit Index set forth elsewhere herein.
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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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  	Meade Instruments Corp.
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  	&nbsp;&nbsp;
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  <I>
  	October 10, 2006
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  	By:
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  <I>
  	Brent W. Christensen
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  <I>
  	Name: Brent W. Christensen
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  <I>
  	Title: Senior Vice President - Finance and CFO
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	Description
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  	99.1
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  Press release dated October 10, 2006.
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_15461.htm", "description": "LIVE FILING", "secsgml_size_bytes": 10698}]
metadata_filer: {"company-data": {"conformed-name": "MEADE INSTRUMENTS CORP", "cik": "0001032067", "assigned-sic": "3827", "irs-number": "952988062", "state-of-incorporation": "DE", "fiscal-year-end": "0228"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-22183", "film-number": "061138615"}, "business-address": {"street1": "6001 OAK CANYON", "city": "IRVINE", "state": "CA", "zip": "92618", "phone": "9494511450"}, "mail-address": {"street1": "6001 OAK CANYON", "city": "IRVINE", "state": "CA", "zip": "92618"}}
text: Meade Instruments Corp. (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):
  October 4, 2006
  Meade Instruments Corp.
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Delaware
  0-22183
  95-2988062
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  6001 Oak Canyon, Irvine, California
  92618-5200
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  949 451-1450
  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 October 10, 2006, Meade Instruments Corp. (the "Company") issued a press release updating an earlier announcement of its earnings estimates for its fiscal year ended February 28, 2006.  The Company reported that it expects to record a non-cash charge to write-down its deferred tax assets in the fourth quarter of fiscal 2006. The charge is currently estimated to be approximately $11 million.  The Company had previously announced that it expected to record a net loss of up to $4.1 million, or $0.21 per share for the year ended February 28, 2006. With the non-cash deferred tax charge, the Company now expects to report a consolidated net loss of approximately $15 million.
  In addition the Company indicated that it would be late in filing its Form 10-Q for the second quarter of fiscal 2007 ended August 31, 2006.
  A copy of the press release issued by the Company on October 10, 2006 is attached hereto as Exhibit 99.1.
  Item 9.01 Financial Statements and Exhibits.
  (c) The exhibit to this Current Report is listed in the Exhibit Index set forth elsewhere herein.
  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.
  Meade Instruments Corp.
  October 10, 2006
  By:
  Brent W. Christensen
  Name: Brent W. Christensen
  Title: Senior Vice President - Finance and CFO
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  99.1
  Press release dated October 10, 2006.