<!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Workstation" -->
<A NAME=A001></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>UNITED STATES </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Workstation" -->
<A NAME=A002></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SECURITIES AND
EXCHANGE COMMISSION </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold 1-TNR" FSL="Workstation" -->
<A NAME=A003></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Washington, D.C. 20549 </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Workstation" -->
<A NAME=A004></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM 8-K </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Workstation" -->
<A NAME=A005></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CURRENT REPORT </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold 1-TNR" FSL="Workstation" -->
<A NAME=A006></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant to Section 13
or 15(d) of </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold 1-TNR" FSL="Workstation" -->
<A NAME=A007></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the Securities
Exchange Act of 1934 </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR" FSL="Workstation" -->
<b><P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Date
of Report (Date of earliest event reported): September 26, 2006 </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Center Underline-TNR" FSL="Workstation" -->
<A NAME=A008></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>RESIDENTIAL ASSET
SECURITIES CORPORATION, </U></FONT></P>

<!-- MARKER FORMAT-SHEET="Head Center Underline-TNR" FSL="Default" -->
<A NAME=A009></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>on behalf of the
RASC Series 2006-EMX8 Trust(Exact <BR>name of issuing entity as specified in its charter) </U></FONT></P>
</b>

<BR><BR>




<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0" align=center>
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH></TR>
<TR VALIGN="TOP"align=center>
     <TD WIDTH="34%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Delaware                      <BR>
&nbsp;(State or other jurisdiction            <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;of incorporation)                  <BR>
<BR>
8400 Normandale Lake Boulevard, Suite 250<BR>
Minneapolis, Minnesota                   <BR>
Address of principal executive office)
</FONT></TD>
     <TD WIDTH="33%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-131209-11      <BR>
(Commission File Number)<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;55437<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Zip Code)<BR>

</FONT></TD>
     <TD WIDTH="33%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;51-0362653<BR>
&nbsp;&nbsp;&nbsp;(IRS Employer<BR>
&nbsp;Identification No.)
</FONT></TD></TR>
</TABLE>


<BR>




<!-- MARKER FORMAT-SHEET="Head Minor Center-TNR" FSL="Default" -->
<A NAME=A010></A>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(952) 857-7000 </FONT></P>

<!-- MARKER FORMAT-SHEET="Page Rule Single" FSL="Default" -->
     <HR ALIGN=LEFT WIDTH=100% SIZE=1 NOSHADE>

<!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR" FSL="Workstation" -->
<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Registrant&#146;s
telephone number, including area code ) </FONT></P>

<BR>
<!-- MARKER FORMAT-SHEET="Para Large Hang Lv 2-TNR" FSL="Workstation" -->

<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2 >N/A</FONT></P>

<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2 align=center>(Former name or address, if changed since last report) </FONT></TD>
</FONT></P>
<BR>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" 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></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[ ] Written communication pursuant to
Rule 425 under the Securities Act (17 CFR 230.425) </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[ ] Soliciting material pursuant to
Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[ ] Pre-commencement communications pursuant
to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[ ] Pre-commencement communications
pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </FONT></P>


<!-- MARKER PAGE="sheet: 1; page: 1" -->
<HR SIZE=5 COLOR=GRAY NOSHADE>







<!-- MARKER FORMAT-SHEET="Head Minor Center Bold-TNR" FSL="Workstation" -->
<A NAME=A011></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Information to be
Included in the Report </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8.01. <U>Other Events</U>. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On
or about September 28, 2006, Residential Asset Securities Corporation, as depositor for
the RASC Series 2006-EMX8 Trust (the &#147;Trust&#148;) will issue Home Equity Mortgage
Asset-Backed Pass-Through Certificates, Series 2006-EMX8, including the following
publicly-offered classes: Class A-I-1, Class A-I-2, Class A-I-3, Class A-I-4, Class A-II,
Class M-1, Class M-2, Class M-3, Class M-4, Class M-5, Class M-6, Class M-7, Class M-8 and
Class M-9 (the &#147;Certificates&#148;). </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Copies
of the opinions of Orrick, Herrington &amp; Sutcliffe LLP with respect to legality of the
Certificates and with respect to the Certificates and its opinion with respect to certain
federal tax matters, together with related consents of Orrick, Herrington &amp; Sutcliffe
LLP to the incorporation by reference of such opinions as exhibits to the Registration
Statement, are filed as Exhibits to this Report. </FONT></P>

Item 9.01.  Financial Statements, Pro Forma Financial Information and Exhibits.

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Workstation" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Not applicable </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Workstation" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Not applicable </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Workstation" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Exhibits: The following are filed as Exhibits to this Report: </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Workstation" -->
<A NAME=A012></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Default" -->
<A NAME=A013></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Number </FONT></P>

5.1     Opinion of Orrick, Herrington & Sutcliffe LLP with respect to legality.

8.1     Opinion of Orrick, Herrington & Sutcliffe LLP with respect to certain tax matters.

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.1 Consent of Orrick, Herrington
&amp; Sutcliffe LLP (included in opinion filed as Exhibit 5.1). </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.2 Consent of Orrick, Herrington
&amp; Sutcliffe LLP (included in opinion filed as Exhibit 8.1). </FONT></P>


<!-- MARKER PAGE="sheet: 2; page: 2" -->
<HR SIZE=5 COLOR=GRAY NOSHADE>







<!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Workstation" -->
<A NAME=A014></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. </FONT></P>

<BR>













<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">RESIDENTIAL ASSET SECURITIES CORPORATION<BR>
<BR>
<BR>
<BR>
By:  /s/ Tim Jacobson  <BR>
Name:  Tim Jacobson<BR>
Title: Vice President
</FONT></TD></TR>
</TABLE>










<BR>
<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Default" -->
<A NAME=A015></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dated: September 26, 2006 </FONT></P>


<!-- MARKER PAGE="sheet: 3; page: 3" -->
<HR SIZE=5 COLOR=GRAY NOSHADE>


<!-- MARKER FORMAT-SHEET="Head Major Left Bold-TNR" FSL="Workstation" -->
<A NAME=A016></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit 5.1 </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion of Orrick, Herrington &amp;
Sutcliffe LLP with respect to legality. </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major Left Bold-TNR" FSL="Workstation" -->
<A NAME=A017></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit 8.1 </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion of Orrick, Herrington &amp; Sutcliffe
LLP with respect to certain tax matters. </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major Left Bold-TNR" FSL="Workstation" -->
<A NAME=A018></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit 23.1 </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Orrick, Herrington &amp;
Sutcliffe LLP (included in opinion filed as Exhibit 5.1). </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major Left Bold-TNR" FSL="Workstation" -->
<A NAME=A019></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit 23.2 </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Orrick, Herrington &amp;
Sutcliffe LLP (included in opinion filed as Exhibit 8.1). </FONT></P>
[{"type": "8-K", "sequence": "1", "filename": "emx88kopin.htm", "secsgml_size_bytes": 12421}]
{"company-data": {"conformed-name": "RASC Series 2006-EMX8 Trust", "cik": "0001375145", "assigned-sic": "6189", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-131209-11", "film-number": "061110522"}, "business-address": {"street1": "8400 NORMANDALE LAKE BLVD", "street2": "SUITE 600", "city": "MINNEAPOLIS", "state": "MN", "zip": "55437", "phone": "9528327000"}, "mail-address": {"street1": "8400 NORMANDALE BLVD STE 6", "street2": "8400 NORMANDALE BLVD STE 6", "city": "MINNEAPOLIS", "state": "MN", "zip": "55437"}}
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): September 26, 2006
RESIDENTIAL ASSET
SECURITIES CORPORATION,
on behalf of the
RASC Series 2006-EMX8 Trust(Exact
name of issuing entity as specified in its charter)
Delaware
(State or other jurisdiction
of incorporation)
8400 Normandale Lake Boulevard, Suite 250
Minneapolis, Minnesota
Address of principal executive office)
333-131209-11
(Commission File Number)
55437
(Zip Code)
51-0362653
(IRS Employer
Identification No.)
(952) 857-7000
(Registrant's
telephone number, including area code )
N/A
(Former name or 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 communication 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))
Information to be
Included in the Report
Item 8.01.
Other Events
.
On
or about September 28, 2006, Residential Asset Securities Corporation, as depositor for
the RASC Series 2006-EMX8 Trust (the "Trust") will issue Home Equity Mortgage
Asset-Backed Pass-Through Certificates, Series 2006-EMX8, including the following
publicly-offered classes: Class A-I-1, Class A-I-2, Class A-I-3, Class A-I-4, Class A-II,
Class M-1, Class M-2, Class M-3, Class M-4, Class M-5, Class M-6, Class M-7, Class M-8 and
Class M-9 (the "Certificates").
Copies
of the opinions of Orrick, Herrington & Sutcliffe LLP with respect to legality of the
Certificates and with respect to the Certificates and its opinion with respect to certain
federal tax matters, together with related consents of Orrick, Herrington & Sutcliffe
LLP to the incorporation by reference of such opinions as exhibits to the Registration
Statement, are filed as Exhibits to this Report.
Item 9.01.  Financial Statements, Pro Forma Financial Information and Exhibits.
(a)       
          Not applicable
(b)       
          Not applicable
(c)       
          Exhibits: The following are filed as Exhibits to this Report:
Exhibit
Number
5.1     Opinion of Orrick, Herrington & Sutcliffe LLP with respect to legality.

8.1     Opinion of Orrick, Herrington & Sutcliffe LLP with respect to certain tax matters.
23.1 Consent of Orrick, Herrington
& Sutcliffe LLP (included in opinion filed as Exhibit 5.1).
23.2 Consent of Orrick, Herrington
& Sutcliffe LLP (included in opinion filed as Exhibit 8.1).
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.
RESIDENTIAL ASSET SECURITIES CORPORATION
By:  /s/ Tim Jacobson
Name:  Tim Jacobson
Title: Vice President
Dated: September 26, 2006
Exhibit 5.1
Opinion of Orrick, Herrington &
Sutcliffe LLP with respect to legality.
Exhibit 8.1
Opinion of Orrick, Herrington & Sutcliffe
LLP with respect to certain tax matters.
Exhibit 23.1
Consent of Orrick, Herrington &
Sutcliffe LLP (included in opinion filed as Exhibit 5.1).
Exhibit 23.2
Consent of Orrick, Herrington &
Sutcliffe LLP (included in opinion filed as Exhibit 8.1).