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  <TITLE> SMITHWAY MOTOR XPRESS CORP. (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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  	April 25, 2006
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  	SMITHWAY MOTOR XPRESS CORP.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Nevada
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  	000-20793
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  	42-1433844
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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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  	2031 Quail Avenue, Fort Dodge, Iowa
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  	50501
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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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  	515-576-7418
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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 April 25, 2006, we reported our financial results for our fiscal quarter ended March 31, 2006. This press release is furnished as Exhibit 99 hereto. In the press release, we provide operating revenue and operating ratio excluding fuel surcharge revenue. These measures are not in accordance with, or an alternative for, generally accepted accounting principles and may be different from operational income and operational revenue used by other companies. We believe that the presentation of these measures provide useful information to investors regarding business trends relating to our financial condition and results of ongoing operations.
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  	Item 9.01 Financial Statements and Exhibits.
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  (d)Exhibit<br>99 Press Release dated April 25, 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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  	SMITHWAY MOTOR XPRESS CORP.
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  	&nbsp;&nbsp;
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  <I>
  	April 26, 2006
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  	By:
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  <I>
  	Douglas C. Sandvig
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  <I>
  	Name: Douglas C. Sandvig
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  <I>
  	Title: Senior Vice President, Chief Financial Officer and Treasurer
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	Description
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  	99
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  Press Release dated April 25, 2006
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_11885.htm", "description": "LIVE FILING", "secsgml_size_bytes": 10374}]
metadata_filer: {"company-data": {"conformed-name": "SMITHWAY MOTOR XPRESS CORP", "cik": "0000941914", "assigned-sic": "4213", "irs-number": "421433844", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-20793", "film-number": "06781006"}, "business-address": {"street1": "2031 QUAIL AVENUE", "city": "FORT DODGE", "state": "IA", "zip": "50501", "phone": "5155767418"}, "mail-address": {"street1": "2031 QUAIL AVENUE", "city": "FORT DODGE", "state": "IA", "zip": "50501"}}
text: SMITHWAY MOTOR XPRESS 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):
  April 25, 2006
  SMITHWAY MOTOR XPRESS CORP.
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Nevada
  000-20793
  42-1433844
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  2031 Quail Avenue, Fort Dodge, Iowa
  50501
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  515-576-7418
  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 April 25, 2006, we reported our financial results for our fiscal quarter ended March 31, 2006. This press release is furnished as Exhibit 99 hereto. In the press release, we provide operating revenue and operating ratio excluding fuel surcharge revenue. These measures are not in accordance with, or an alternative for, generally accepted accounting principles and may be different from operational income and operational revenue used by other companies. We believe that the presentation of these measures provide useful information to investors regarding business trends relating to our financial condition and results of ongoing operations.
  Item 9.01 Financial Statements and Exhibits.
  (d)Exhibit
  99 Press Release dated April 25, 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.
  SMITHWAY MOTOR XPRESS CORP.
  April 26, 2006
  By:
  Douglas C. Sandvig
  Name: Douglas C. Sandvig
  Title: Senior Vice President, Chief Financial Officer and Treasurer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  99
  Press Release dated April 25, 2006