<PAGE>


                       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): November 15, 2006

                               EMERSON RADIO CORP.
               (Exact Name of Registrant as Specified in Charter)

      Delaware                      001-07731                   22-3285224
      --------                      ---------                   ----------
   (State Or Other                 (Commission                 (IRS Employer
   Jurisdiction Of                 File Number)              Identification No.)
   Incorporation)

                   9 Entin Road, Parsippany, New Jersey            07054
               ------------------------------------------------------------
               (Address of Principal Executive Offices)          (Zip Code)

       Registrant's telephone number, including area code: (973) 884-5800

                                 Not Applicable
                                 --------------
            (Former Address, if changed since Last Report) (Zip Code)

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))



<PAGE>


Item 2.02.  Results of Operations and Financial Condition.

         On November 15, 2006, the Company issued a press release regarding
results for the quarter ended September 30, 2006. A copy of this press release
is being furnished as Exhibit 99.1 to this Current Report on Form 8-K.

         The information in this report under Item 2.02 is being furnished
pursuant to Item 2.02 of Form 8-K, insofar as it discloses historical
information regarding the Company's results of operations and financial
condition as of, and for the quarter ended September 30, 2006. In accordance
with General Instructions B.2 of Form 8-K, the information in this Current
Report on Form 8-K under Item 2.02, including Exhibit 99.1, shall not be deemed
"filed" for the purposes of Section 18 of the Securities Exchange Act of 1934,
as amended, or otherwise subject to the liability of that section, nor shall it
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.

Forward Looking Statements

         This Current Report on Form 8-K, including Exhibit 99.1, contains
forward-looking statements made pursuant to the safe harbor provisions of the
Private Securities Litigation Reform Act of 1995. Forward-looking statements
typically are identified by use of terms such as "may," "will," "should,"
"plan," "expect," "anticipate," "estimate" and similar words, although some
forward-looking statements are expressed differently. Forward-looking statements
represent our management's judgment regarding future events. Although the
Company believes that the expectations reflected in such forward-looking
statements are reasonable, the Company can give no assurance that such
expectations will prove to be correct. All statements other than statements of
historical fact included in this Current Report on Form 8-K are forward-looking
statements. The Company cannot guarantee the accuracy of the forward-looking
statements, and you should be aware that the Company's actual results could
differ materially from those contained in the forward-looking statements due to
a number of factors, including the statements under "Risk Factors" contained in
the Company's reports filed with the Securities and Exchange Commission.

Item 9.01.  Financial Statements and Exhibits.

         (d)      Exhibits

                  Exhibit 99.1 - Press release, dated November 15, 2006,
                                 regarding results for the quarter ended
                                 September 30, 2006 (Exhibit 99.1 is furnished
                                 as part of this Current Report on Form 8-K).




                                       2

<PAGE>


                                    SIGNATURE

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                     EMERSON RADIO CORP.


                                     By: /s/ John J. Raab
                                         -------------------------------
                                         Name: John J. Raab
                                         Title: Chief Operating Officer and
                                                Senior Executive Vice President

Dated: November 15, 2006






                                       3
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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): November 15, 2006

                               EMERSON RADIO CORP.
               (Exact Name of Registrant as Specified in Charter)

      Delaware                      001-07731                   22-3285224
      --------                      ---------                   ----------
   (State Or Other                 (Commission                 (IRS Employer
   Jurisdiction Of                 File Number)              Identification No.)
   Incorporation)

                   9 Entin Road, Parsippany, New Jersey            07054
               ------------------------------------------------------------
               (Address of Principal Executive Offices)          (Zip Code)

       Registrant's telephone number, including area code: (973) 884-5800

                                 Not Applicable
                                 --------------
            (Former Address, if changed since Last Report) (Zip Code)

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 November 15, 2006, the Company issued a press release regarding
results for the quarter ended September 30, 2006. A copy of this press release
is being furnished as Exhibit 99.1 to this Current Report on Form 8-K.

         The information in this report under Item 2.02 is being furnished
pursuant to Item 2.02 of Form 8-K, insofar as it discloses historical
information regarding the Company's results of operations and financial
condition as of, and for the quarter ended September 30, 2006. In accordance
with General Instructions B.2 of Form 8-K, the information in this Current
Report on Form 8-K under Item 2.02, including Exhibit 99.1, shall not be deemed
"filed" for the purposes of Section 18 of the Securities Exchange Act of 1934,
as amended, or otherwise subject to the liability of that section, nor shall it
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.

Forward Looking Statements

         This Current Report on Form 8-K, including Exhibit 99.1, contains
forward-looking statements made pursuant to the safe harbor provisions of the
Private Securities Litigation Reform Act of 1995. Forward-looking statements
typically are identified by use of terms such as "may," "will," "should,"
"plan," "expect," "anticipate," "estimate" and similar words, although some
forward-looking statements are expressed differently. Forward-looking statements
represent our management's judgment regarding future events. Although the
Company believes that the expectations reflected in such forward-looking
statements are reasonable, the Company can give no assurance that such
expectations will prove to be correct. All statements other than statements of
historical fact included in this Current Report on Form 8-K are forward-looking
statements. The Company cannot guarantee the accuracy of the forward-looking
statements, and you should be aware that the Company's actual results could
differ materially from those contained in the forward-looking statements due to
a number of factors, including the statements under "Risk Factors" contained in
the Company's reports filed with the Securities and Exchange Commission.

Item 9.01.  Financial Statements and Exhibits.

         (d)      Exhibits

                  Exhibit 99.1 - Press release, dated November 15, 2006,
                                 regarding results for the quarter ended
                                 September 30, 2006 (Exhibit 99.1 is furnished
                                 as part of this Current Report on Form 8-K).

                                       2
SIGNATURE

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                     EMERSON RADIO CORP.

                                     By: /s/ John J. Raab
                                         -------------------------------
                                         Name: John J. Raab
                                         Title: Chief Operating Officer and
                                                Senior Executive Vice President

Dated: November 15, 2006

                                       3