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Prepared and filed by St Ives Financial
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<p align="center"><b><font face="serif" size="4">SECURITIES AND EXCHANGE COMMISSION</font></b><br>
<font size="2" face="serif"><b>Washington, D.C. 20549</b></font></p>
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<p align="center"><b><font face="serif" size="4">FORM 8-K</font></b></p>
<p align="center"><font size="2" face="serif"><b>Current Report</b></font></p>
<p align="center"><font size="2" face="serif"><b>Pursuant to Section 13 or 15(d) of the</b></font><br>
<font size="2" face="serif"><b>Securities Exchange Act of 1934</b></font></p>
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  <font size="2" face="serif"><b>July 21, 2006</b></font><br>
  <font size="2" face="serif"><b>Date of Report (Date of earliest event reported)</b></font></p>
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<p align="center"><b><font face="serif" size="4">THE GREAT ATLANTIC &amp; PACIFIC</font></b><br>
<b><font face="serif" size="4">TEA COMPANY, INC.</font></b><br>
<font size="2" face="serif"><b>(Exact name of registrant as specified in its charter<font face="serif" size="1">)</font></b></font></p>
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<td><font size="2" face="serif"><b>Maryland</b></font></td>
<td width="29%"><font size="2" face="serif"><b>1-4141</b></font></td>
<td width="29%"><font size="2" face="serif"><b>13-1890974</b></font></td>
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<td><font size="2" face="serif"><b>(State or other jurisdiction of</b></font><br><font size="2" face="serif"><b>incorporation or organization)</b></font></td>
<td><font size="2" face="serif"><b>(Commission file number)</b></font></td>
<td><font size="2" face="serif"><b>(I.R.S. Employer</b></font><br><font size="2" face="serif"><b>Identification No.)</b></font></td>
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<p align="center"><font size="2" face="serif"><b>Two Paragon Drive</b></font><br>
<font size="2" face="serif"><b>Montvale, New Jersey 07645</b></font><br>
<font size="2" face="serif"><b>(Address of principal executive offices)</b></font></p>
<p align="center"><font size="2" face="serif"><b>(201) 573&#150;9700</b></font><br>
<font size="2" face="serif"><b>(Registrant&#8217;s telephone number, including area code)</b></font></p>
<p align="center"><font size="2" face="serif"><b>Not Applicable</b></font><br>
<font size="2" face="serif"><b>(Former name or former address, if changed since last report)</b></font></p>
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<p align="left"><font size="2" face="serif">Check the appropriate box below if the Form&nbsp;8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: </font></p>
<p align="left"><font size="2" face="serif" align="left"><img src="emptybox.gif" width="12" height="12">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425) </font></p>
<p align="left"><font size="2" face="serif" align="left"><img src="emptybox.gif" width="12" height="12">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12) </font></p>
<p align="left"><font size="2" face="serif" align="left"><img src="emptybox.gif" width="12" height="12">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR 240.14d- 2(b)) </font></p>
<p align="left"><font size="2" face="serif" align="left"><img src="emptybox.gif" width="12" height="12">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </font></p>
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<p align="left"><font size="2" face="serif"><b>Item 2.02 Regulation FD Disclosure</b></font></p>
<p align="left"><font size="2" face="serif">On July 21, 2006, The Great Atlantic &amp; Pacific Tea Company, Inc. issued a press release announcing its unaudited fiscal 2006 first quarter results for the 16 weeks ended June 17, 2006.  A copy of the press release is attached as Exhibit 99.1 to this Current Report.</font></p>
<p align="left"><font size="2" face="serif">In accordance with General Instruction B.2 of Form 8-K, the information furnished in this Item 2.02 shall not be deemed &#8220;filed&#8221; for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section, nor shall such information be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such a filing.</font></p>
<p align="left"><font size="2" face="serif">To supplement the consolidated financial results as determined in accordance with generally accepted accounting principles (&#8220;GAAP&#8221;), the press release presents non-GAAP financial measures for &#8220;EBITDA.&#8221; EBITDA is defined as earnings before interest, taxes, depreciation, amortization, minority interest, equity in earnings of Metro, Inc., discontinued operations and the gain on the sale of A&amp;P Canada.  Ongoing, operating EBITDA is defined as EBITDA adjusted for items the Company considers non-operating in nature that management excludes when evaluating the results of the U.S. ongoing business.  The Company believes the presentation of these measures is relevant and useful for investors because it allows investors to view
results in a manner similar to the method used by the Company&#8217;s management and makes it easier to compare the Company&#8217;s results with other companies that have different financing and capital structures or tax rates. In addition, these measures are also among the primary measures used externally by the Company&#8217;s investors, analysts and peers in its industry for purposes of valuation and comparing the results of the Company to other companies in its industry. Ongoing, operating EBITDA is reconciled to Net Cash provided by Operating Activities on Schedule 4 of this release.</font></p>
<p align="left"><font size="2" face="serif"><b>Item 9.01 Financial Statements
      and Exhibits</b></font></p>
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    <td width="5%"><font size="2" face="serif">&nbsp;(c). </font></td>
    <td width="12%"><font size="2" face="serif">Exhibits.</font></td>
    <td>&nbsp;</td>
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    <td>&nbsp;</td>
    <td>&nbsp;</td>
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    <td><font size="2" face="serif">&nbsp;Exhibit 99.1</font></td>
    <td><font size="2" face="serif">Press Release of The Great Atlantic &amp; Pacific
        Tea Company, Inc., dated</font><font size="2" face="serif">&nbsp;July
    21, 2006.</font></td>
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<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
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<p align="center"><font size="2" face="serif"><b>SIGNATURES</b></font></p>
<p align="left"><font size="2" face="serif">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>
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    <td width="50%">&nbsp;</td>
    <td colspan="2"><font size="2" face="serif"><b>THE&nbsp;GREAT&nbsp;ATLANTIC&nbsp;&amp;&nbsp;PACIFIC&nbsp;TEA&nbsp;COMPANY,&nbsp;INC.</b></font></td>
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    <td>&nbsp;</td>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
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    <td><font size="2" face="serif">By:</font></td>
    <td><font size="2" face="serif"><u>/s/ Brenda Galgano</u></font></td>
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    <td><font size="2" face="serif">Name:</font></td>
    <td><font size="2" face="serif">Brenda Galgano<br>
    </font></td>
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    <td>&nbsp;</td>
    <td><font size="2" face="serif">Title:</font></td>
    <td><font size="2" face="serif">Senior Vice President </font><br>
    <font size="2" face="serif"> And Chief Financial Officer</font><font size="2" face="serif">&nbsp; </font></td>
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    <td>&nbsp;</td>
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    <td><font size="2" face="serif">Dated: July 21, 2006</font></td>
    <td>&nbsp;</td>
    <td>&nbsp;</td>
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    <td width="12%"><font size="2" face="serif"><b><u>Exhibit No</u>.</b></font></td>
    <td><font size="2" face="serif"><b><u>Description</u></b></font></td>
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    <td>&nbsp;</td>
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    <td><font size="2" face="serif" align="left"><b>99.1</b></font></td>
    <td><font size="2" face="serif" align="left"><b>Press Release dated July
    21, 2006.</b></font></td>
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<p align="left"><font size="2" face="serif" align="left">&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
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Prepared and filed by St Ives Financial
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
July 21, 2006
Date of Report (Date of earliest event reported)
THE GREAT ATLANTIC & PACIFIC
TEA COMPANY, INC.
(Exact name of registrant as specified in its charter
)
Maryland
1-4141
13-1890974
(State or other jurisdiction of
incorporation or organization)
(Commission file number)
(I.R.S. Employer
Identification No.)
Two Paragon Drive
Montvale, New Jersey 07645
(Address of principal executive offices)
(201) 573–9700
(Registrant's telephone number, including area code)
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))
Item 2.02 Regulation FD Disclosure
On July 21, 2006, The Great Atlantic & Pacific Tea Company, Inc. issued a press release announcing its unaudited fiscal 2006 first quarter results for the 16 weeks ended June 17, 2006.  A copy of the press release is attached as Exhibit 99.1 to this Current Report.
In accordance with General Instruction B.2 of Form 8-K, the information furnished in this Item 2.02 shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section, nor shall such information be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such a filing.
To supplement the consolidated financial results as determined in accordance with generally accepted accounting principles ("GAAP"), the press release presents non-GAAP financial measures for "EBITDA." EBITDA is defined as earnings before interest, taxes, depreciation, amortization, minority interest, equity in earnings of Metro, Inc., discontinued operations and the gain on the sale of A&P Canada.  Ongoing, operating EBITDA is defined as EBITDA adjusted for items the Company considers non-operating in nature that management excludes when evaluating the results of the U.S. ongoing business.  The Company believes the presentation of these measures is relevant and useful for investors because it allows investors to view
results in a manner similar to the method used by the Company's management and makes it easier to compare the Company's results with other companies that have different financing and capital structures or tax rates. In addition, these measures are also among the primary measures used externally by the Company's investors, analysts and peers in its industry for purposes of valuation and comparing the results of the Company to other companies in its industry. Ongoing, operating EBITDA is reconciled to Net Cash provided by Operating Activities on Schedule 4 of this release.
Item 9.01 Financial Statements
      and Exhibits
(c).
Exhibits.
Exhibit 99.1
Press Release of The Great Atlantic & Pacific
        Tea Company, Inc., dated
July
    21, 2006.
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.
THE GREAT ATLANTIC & PACIFIC TEA COMPANY, INC.
By:
/s/ Brenda Galgano
Name:
Brenda Galgano
Title:
Senior Vice President
And Chief Financial Officer
Dated: July 21, 2006
EXHIBIT INDEX
Exhibit No
.
Description
99.1
Press Release dated July
    21, 2006.