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  <TITLE> Merck & Co., 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 13, 2007
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  	Merck & Co., Inc.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	New Jersey
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  	1-3305
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  	22-1109110
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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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  	One Merck Drive, P.O. Box 100, Whitehouse Station, New Jersey
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  	08889
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	908-423-1000
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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 1.01 Entry into a Material Definitive Agreement.
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  	On February 13, 2007, Merck & Co., Inc. (the "Company" or "Merck") entered into a definitive agreement with the Internal Revenue Service ("IRS") to settle its previously-disclosed tax disputes.  This settlement resolves all of the issues that were in dispute.  The agreement essentially brings to a close the IRS's examination of the Company for the period 1993-2001.  Under the agreement, the final net cash cost to Merck is expected to be approximately $2.3 billion which covers federal tax, net interest after federal tax deductions and penalties.  The impact for years subsequent to 2001 of the previously disclosed tax disputes is included in the settlement although those years remain open in all other respects.<br><br>	Merck has previously reserved for these items and this settlement is not expected to have any material impact on the Company's annual earnings for 2007.<br><br>	The Company concluded that given the theoretical amount in disagreement, it was in the Company's best interests to reach this settlement so as to remove the uncertainty and cost of potential litigation.<br><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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  	Merck & Co., Inc.
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  <I>
  	February 20, 2007
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  	By:
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  <I>
  	/s/ Debra A. Bollwage
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  <I>
  	Name: Debra A. Bollwage
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  <I>
  	Title: Senior Assistant Secretary
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_18299.htm", "description": "LIVE FILING", "secsgml_size_bytes": 9333}]
metadata_filer: {"company-data": {"conformed-name": "MERCK & CO INC", "cik": "0000064978", "assigned-sic": "2834", "irs-number": "221109110", "state-of-incorporation": "NJ", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-03305", "film-number": "07635899"}, "business-address": {"street1": "ONE MERCK DR", "street2": "P O BOX 100", "city": "WHITEHOUSE STATION", "state": "NJ", "zip": "08889-0100", "phone": "9084231688"}, "mail-address": {"street1": "ONE MERCK DR", "street2": "PO BOX 100 WS3AB-05", "city": "WHITEHOUSE STATION", "state": "NJ", "zip": "08889-0100"}}
text: Merck & Co., 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 13, 2007
  Merck & Co., Inc.
  __________________________________________
  (Exact name of registrant as specified in its charter)
  New Jersey
  1-3305
  22-1109110
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  One Merck Drive, P.O. Box 100, Whitehouse Station, New Jersey
  08889
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  908-423-1000
  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.
  On February 13, 2007, Merck & Co., Inc. (the "Company" or "Merck") entered into a definitive agreement with the Internal Revenue Service ("IRS") to settle its previously-disclosed tax disputes.  This settlement resolves all of the issues that were in dispute.  The agreement essentially brings to a close the IRS's examination of the Company for the period 1993-2001.  Under the agreement, the final net cash cost to Merck is expected to be approximately $2.3 billion which covers federal tax, net interest after federal tax deductions and penalties.  The impact for years subsequent to 2001 of the previously disclosed tax disputes is included in the settlement although those years remain open in all other respects.
  Merck has previously reserved for these items and this settlement is not expected to have any material impact on the Company's annual earnings for 2007.
  The Company concluded that given the theoretical amount in disagreement, it was in the Company's best interests to reach this settlement so as to remove the uncertainty and cost of potential litigation.
  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.
  Merck & Co., Inc.
  February 20, 2007
  By:
  /s/ Debra A. Bollwage
  Name: Debra A. Bollwage
  Title: Senior Assistant Secretary