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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=5>UNITED STATES</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=5>SECURITIES AND EXCHANGE COMMISSION</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>WASHINGTON, D.C. 20549</font></B></p>


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<p style=' margin-bottom:0pt; margin-top:12pt;text-align:center;'><B><font SIZE=4>FORM 8-K</font></B></p>

<p style=' margin-bottom:0pt; margin-top:12pt;text-align:center;'><font SIZE=2>CURRENT REPORT</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>PURSUANT TO SECTION 13 OR 15(d) OF THE</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=2>SECURITIES EXCHANGE ACT OF 1934</font></p>

<p style=' margin-bottom:0pt; margin-top:12pt;text-align:center;'><font size=2>Date
  of report (Date of earliest event reported): August 24, 2006</font></p>


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<p style=' margin-bottom:0pt; margin-top:8pt;text-align:center;'><b><font size=4>Deb Shops, Inc.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Exact Name of Registrant as Specified in Charter)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

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                    <td align=center valign=top  width="280"><b><font size=2>Pennsylvania</font></b><br>
<font size=2>(State or Other Jurisdiction</font><br>
<font size=2>of Incorporation)</font><br></td>
        <td align=center valign=top  width="280"><b><font size=2>0-12188</font></b><br>
            <font size=2>(Commission </font><br>
<font size=2>File Number)</font><br></td>
        <td align=center valign=top  width="280"><b><font size=2>23-1913593</font></b><br>
            <font size=2>    (IRS Employer</font><br>
<font size=2>Identification No.)</font><br></td>
        <td width="50">&nbsp;</td></tr></table>

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                    <td align=center valign=top  width="280"><font size=2>&nbsp;</font><br></td>
        <td align=center valign=top  width="280"><br></td>

        <td align=center valign=top  width="280"><br></td>
                    <td width="50">&nbsp;</td></tr></table>

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                    <td align=center valign=top  width="280"><b><font size=2>9401 Blue Grass Road,</font></b><br>
<b><font size=2>Philadelphia, Pennsylvania</font></b><br></td>
        <td align=center width="280">&nbsp;</td>
                    <td align=center valign=top  width="280"><br>
<b><font size=2>19114</font></b></td>
        <td width="50">&nbsp;</td></tr></table>

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                    <td align=center valign=top  width="280"><font size=2>(Address of Principal Executive Offices)</font><br></td>
        <td align=center width="280">&nbsp;</td>
                    <td align=center valign=top  width="280"><font size=2>(Zip Code)</font></td>
        <td width="50">&nbsp;</td></tr></table>

<p style=' margin-bottom:0pt; margin-top:12pt;text-align:center;'><font size=2>Registrant&#146;s
  telephone number, including area code: (215) 676-6000</font></p>

<p style=' margin-bottom:0pt; margin-top:12pt;text-align:center;'><b><font size=2>Not Applicable</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Former Name or Former Address, if Changed Since Last Report)</font></p>


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<p style=' margin-bottom:0pt; margin-top:8pt;text-align:left;'><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><i><font size=2>see </font></i><font size=2>General Instruction A.2. below): </font></p>



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<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-bottom:0pt;'><font size=2>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p> </td> </tr></table>
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        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-bottom:0pt;'><font size=2>Soliciting
          material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>
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<p style=' margin-bottom:0pt; margin-top:8pt;text-align:left;'><img src="emptybox.gif" width="12" height="12"><font size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></p>

<p style=' margin-bottom:0pt; margin-top:8pt;text-align:left;'><img src="emptybox.gif" width="12" height="12"><font size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></p>


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<p style=' margin-bottom:0pt; margin-top:12pt;text-align:left;'><b><font size=2>Item 2.02. Results of Operations and Financial Condition.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:5%;text-align:left;'><font size=2>On August 24, 2006, Deb Shops, Inc. issued a press release announcing its results for its second quarter and six-month periods ended July 31, 2006. A copy of the press release is attached hereto as Exhibit 99.1.</font></p>

<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:5%;text-align:left;'><font size=2>The information hereunder shall not be deemed to be &#147;filed&#148; for the purposes of Section 18 of the Securities Exchange Act of 1934 (the &#147;Exchange Act&#148;) or otherwise subject to the liabilities of that section, nor shall it be incorporated by reference into a filing under the Securities Act of 1933 or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.</font></p>

<p style=' margin-bottom:0pt; margin-top:12pt;text-align:left;'><b><font size=2>Item 9.01. Financial Statements and Exhibits.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:5%;text-align:left;'><font size=2>(c) Exhibits</font></p>

<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:5%;text-align:left;'><font size=2>The following exhibit is furnished with this Current Report on Form 8-K:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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        <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2.0pt;margin-bottom:0pt;'><b><font size=1>Exhibit No.</font></b></p>

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        <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2.0pt;margin-bottom:0pt;'><b></b><u></u></p>
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      <td valign=bottom style='padding:0pt 0pt 0pt 0pt;'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-bottom:0pt;'><b><font size=1>Description</font></b><u></u></p>
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        <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2.0pt;margin-bottom:0pt;'><font size=2>99.1</font></p>
      </td>
      <td valign=top style='padding:0pt 0pt 0pt 0pt;'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2.0pt;margin-bottom:0pt;'>&nbsp;</p>
      </td>
      <td valign=bottom style='padding:0pt 0pt 0pt 0pt;'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-bottom:0pt;'><font size=2>Press
          release, dated August 24, 2006, captioned &#147;DEB SHOPS REPORTS SECOND
          QUARTER AND SIX MONTH RESULTS UPDATES FULL-YEAR SALES AND EARNINGS ESTIMATES.&#148;</font></p>
      </td>
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<p style=' margin-bottom:0pt; margin-top:16pt;text-align:center;'><u><font size=2>Signatures</font></u></p>

<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:5%;text-align:left;'><font size=2>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>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

        <td width="7%" valign=bottom style='padding:0pt 0pt 0pt 0pt;'>

<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

        <td colspan="2" valign=bottom style='padding:0pt 0pt 0pt 0pt;'>

<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font SIZE=2>DEB SHOPS, INC.</font></p> </td> </tr>
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<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2>Dated: August 24, 2006</font></p> </td>

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<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>


      <td valign=bottom style='padding:0pt 0pt 0pt 0pt;' width="4%">
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2>By:&nbsp;</font></p> </td>

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<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><br> <font size=2>Barry J. Susson</font></p> </td> </tr>
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<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

        <td valign=bottom style='padding:0pt 0pt 0pt 0pt;'>

<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>

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<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2>Barry J. Susson</font><br> <font size=2>Chief Financial Officer</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:16pt;text-align:center;'><U><font SIZE=2>EXHIBIT INDEX</font></U></p>

<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:5%;text-align:left;'><font size=2>The following exhibit is furnished as part of this Current Report on Form 8-K:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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        <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2.0pt;margin-bottom:0pt;'><b><font size=1>Exhibit No.</font></b></p>
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        <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2.0pt;margin-bottom:0pt;'><u></u></p>
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      <td valign=bottom style='padding:0pt 0pt 0pt 0pt;'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-bottom:0pt;'><b><font size=1>Description</font></b><u></u></p>
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        <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2.0pt;margin-bottom:0pt;'><font size=2>99.1*</font></p>
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        <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2.0pt;margin-bottom:0pt;'>&nbsp;</p>
      </td>
      <td valign=bottom style='padding:0pt 0pt 0pt 0pt;'>
        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-bottom:0pt;'><font size=2>Press
          release, dated August 24, 2006, captioned &#147;DEB SHOPS REPORTS SECOND
          QUARTER AND SIX MONTH RESULTS UPDATES FULL-YEAR SALES AND EARNINGS ESTIMATES.&#148;</font></p>
      </td>
    </tr>
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        <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2.0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p>
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        <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2.0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p>
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        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-bottom:0pt;'><font size=1>&nbsp;</font></p>
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        <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2.0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p>
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        <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:2.0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p>
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        <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-bottom:0pt;'><font size=2>*
          Filed electronically herewith.</font></p>
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{"company-data": {"conformed-name": "DEB SHOPS INC", "cik": "0000715779", "assigned-sic": "5621", "irs-number": "231913593", "state-of-incorporation": "PA", "fiscal-year-end": "0131"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-12188", "film-number": "061051996"}, "business-address": {"street1": "9401 BLUE GRASS RD", "city": "PHILADELPHIA", "state": "PA", "zip": "19144", "phone": "2156766000"}, "mail-address": {"street1": "9401 BLUE GRASS ROAD", "city": "PHILADELPHIA", "state": "PA", "zip": "19114"}}
Prepared and filed by St Ives Financials
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): August 24, 2006
Deb Shops, Inc.
(Exact Name of Registrant as Specified in Charter)
Pennsylvania
(State or Other Jurisdiction
of Incorporation)
0-12188
(Commission
File Number)
23-1913593
(IRS Employer
Identification No.)
9401 Blue Grass Road,
Philadelphia, Pennsylvania
19114
(Address of Principal Executive Offices)
(Zip Code)
Registrant's
  telephone number, including area code: (215) 676-6000
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 (
see
General Instruction A.2. below):
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))
Item 2.02. Results of Operations and Financial Condition.
On August 24, 2006, Deb Shops, Inc. issued a press release announcing its results for its second quarter and six-month periods ended July 31, 2006. A copy of the press release is attached hereto as Exhibit 99.1.
The information hereunder shall not be deemed to be "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act") or otherwise subject to the liabilities of that section, nor shall it be incorporated by reference into a filing under the Securities Act of 1933 or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.
Item 9.01. Financial Statements and Exhibits.
(c) Exhibits
The following exhibit is furnished with this Current Report on Form 8-K:
Exhibit No.
Description
99.1
Press
          release, dated August 24, 2006, captioned "DEB SHOPS REPORTS SECOND
          QUARTER AND SIX MONTH RESULTS UPDATES FULL-YEAR SALES AND EARNINGS ESTIMATES."
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.
DEB SHOPS, INC.
Dated: August 24, 2006
By:
Barry J. Susson
Barry J. Susson
Chief Financial Officer
EXHIBIT INDEX
The following exhibit is furnished as part of this Current Report on Form 8-K:
Exhibit No.
Description
99.1*
Press
          release, dated August 24, 2006, captioned "DEB SHOPS REPORTS SECOND
          QUARTER AND SIX MONTH RESULTS UPDATES FULL-YEAR SALES AND EARNINGS ESTIMATES."
*
          Filed electronically herewith.