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Prepared and filed by St Ives Financial
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<p align="center"><font size="2" face="serif"><b><font size="3">UNITED STATES<br>
  </font></b></font><font size="3" face="serif"><b>SECURITIES AND EXCHANGE COMMISSION<br>
  WASHINGTON, DC 20549</b></font></p>
<p align="center"><b><font face="serif" size="5">FORM 8-K</font></b></p>
<p align="center"><b><font size="3" face="Times New Roman, Times, serif">CURRENT REPORT PURSUANT<br>
</font></b><font size="3" face="Times New Roman, Times, serif"><b>TO SECTION 13 OR 15(D) OF THE<br>
SECURITIES EXCHANGE ACT OF 1934</b></font></p>
<table width="100%" border=0 align="center" cellpadding=0 cellspacing=0>
  <tr>
    <td colspan="2"><div align="center"><font size="2" face="serif"><b>Date of report
          (Date of earliest event reported)</b> <b><font size=2 face="serif"><u>December
          28, 2005</u></font></b></font></div></td>
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  <tr>
    <td width="50%">&nbsp;</td>
    <td>&nbsp;</td>
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  <tr>
    <td colspan="2"><div align="center"><font size="5" face="serif"><b>FOSTER WHEELER LTD.</b></font></div></td>
  </tr>
  <tr>
    <td colspan="2"><hr size="1" noshade></td>
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    <td colspan="2"><div align="center"><font size=2 face="serif">(Exact Name of Registrant as Specified in Its
    Charter)</font></div></td>
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  <tr>
    <td colspan="2">&nbsp;</td>
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    <td colspan="2"><div align="center"><b><font size=2 face="serif">Bermuda</font></b></div></td>
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    <td colspan="2"><hr size="1" noshade></td>
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    <td colspan="2"><div align="center"><font size=2 face="serif">(State or Other Jurisdiction of Incorporation)</font></div></td>
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    <td align="right"><div align="center"><b><font size=2 face="serif">001-31305</font></b></div></td>
    <td align="right"><div align="center"><b><font size=2 face="serif"> 22-3802649</font></b></div></td>
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    <td><div align="center"><font size=2 face="serif">(Commission File Number)</font></div></td>
    <td><div align="center"><font size=2 face="serif"> (IRS Employer Identification
        No.)</font></div></td>
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    <td>&nbsp;</td>
    <td>&nbsp;</td>
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    <td><div align="center"><b><font size=2 face="serif">Perryville Corporate
    Park, Clinton, New Jersey</font></b></div></td>
    <td><div align="center"><b><font size=2 face="serif"> 08809-4000</font></b></div></td>
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    <td><hr size="1" noshade></td>
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    <td><div align="center"><font size=2 face="serif">(Address of Principal Executive
          Offices)</font></div></td>
    <td><div align="center"><font size=2 face="serif"> (Zip Code)</font></div></td>
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    <td colspan="2">&nbsp;</td>
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    <td colspan="2"><div align="center"><b><font size=2 face="serif">(908) 730-4000</font></b></div></td>
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    <td colspan="2"><hr size="1" noshade></td>
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    <td colspan="2"><div align="center"><font size=2 face="serif">(Registrant&#146;s
    Telephone Number, Including Area Code)</font></div></td>
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    <td>&nbsp;</td>
    <td>&nbsp;</td>
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    <td colspan="2"><div align="center"><b><font size=2 face="serif">Not applicable</font></b></div></td>
  </tr>
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    <td colspan="2"><div align="center"><font size="2" face="serif">(Former Name or Former Address,
    if Changed Since Last Report)</font></div></td>
  </tr>
</table>
<div style="text-indent: 3%">
  <p align="left"><font size="2" face="serif">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 (<i>see </i>General Instruction A.2. below):</font></p>
<p align="left"><font size="2" face="serif"><img src="emptybox.gif" width="12" height="12">&nbsp;&nbsp;&nbsp;Written communications pursuant to
  Rule 425 under the Securities Act (17 CFR 230.425)</font></p>
<p align="left"><font size="2" face="serif"><img src="emptybox.gif" width="12" height="12">&nbsp;&nbsp;&nbsp;Soliciting material pursuant to Rule
14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>
<p align="left"><font size="2" face="serif"><img src="emptybox.gif" width="12" height="12">&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 align="left"><font size="2" face="serif"><img src="emptybox.gif" width="12" height="12">&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 align="center"><font size="2" face="serif"><b>TABLE OF CONTENTS</b></font></p>
<p align="left"><font size="2" face="serif"><b>Item 8.01.&nbsp;&nbsp;&nbsp;Other
Events.</b></font></p>
<div style="text-indent: 3%"><p align="left"><font size="2" face="serif">The unaudited interim financial statements filed as Exhibits 99.1 through 99.8 to this report are being filed in connection with a registration statement on Form S-3 to be filed on a later date.</font></p>
</div><p align="left"><font size="2" face="serif"><b>Item 9.01.&nbsp;&nbsp;&nbsp;Financial Statements and Exhibits.</b></font></p>
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  <td align="left"><div align="right"><font size="2" face="serif">(c)</font></div></td>
  <td align="left">&nbsp;</td>
  <td align="center" valign="bottom"><div align="left"><font size="2" face="serif">Exhibits.</font></div></td>
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  <td align="left">&nbsp;</td>
  <td align="left">&nbsp;</td>
  <td align="center" valign="bottom">&nbsp;</td>
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<td align="left"><div align="center"><font size="2" face="serif"><b>Exhibit</b></font><br>
      <font size="2" face="serif"><b><u>Number</u></b></font></div></td>
<td align="left" width="2%">&nbsp;</td>
<td width="88%" align="center" valign="bottom"><font size="2" face="serif"><b><u>Description</u></b></font></td>
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<td><div align="center"></div></td>
<td></td>
<td>&nbsp;</td>
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<tr valign="top" >
<td align="left"><div align="center"><font size="2" face="serif">99.1</font></div></td>
<td align="left">&nbsp;</td>
<td align="left"><font size="2" face="serif">Condensed Consolidated Financial Statements for Foster Wheeler Holdings Ltd. and Subsidiaries as of September 30, 2005 and December&nbsp;31, 2004 and for the nine month periods ending September 30, 2005 and September 24, 2004.</font></td>
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<td align="left"><div align="center"></div></td>
<td align="left">&nbsp;</td>
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<td align="left"><div align="center"><font size="2" face="serif">99.2</font></div></td>
<td align="left">&nbsp;</td>
<td align="left"><font size="2" face="serif">Condensed Consolidated Financial Statements for Foster Wheeler LLC and Subsidiaries as of September 30, 2005 and December&nbsp;31, 2004 and for the nine month periods ending September 30, 2005 and September 24, 2004.</font></td>
</tr>
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<td align="left"><div align="center"></div></td>
<td align="left">&nbsp;</td>
<td align="left"></td>
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<td align="left"><div align="center"><font size="2" face="serif">99.3</font></div></td>
<td align="left">&nbsp;</td>
<td align="left"><font size="2" face="serif">Condensed Consolidated Financial Statements for Foster Wheeler International Holdings, Inc. and Subsidiaries as of September 30, 2005 and December&nbsp;31, 2004 and for the nine month periods ending September 30, 2005 and September 24, 2004.</font></td>
</tr>
<tr valign="top">
<td align="left"><div align="center"></div></td>
<td align="left">&nbsp;</td>
<td align="left"></td>
</tr>
<tr valign="top" bgcolor="#FFFFFF">
<td align="left"><div align="center"><font size="2" face="serif">99.4</font></div></td>
<td align="left">&nbsp;</td>
<td align="left"><font size="2" face="serif">Condensed Consolidated Financial Statements for Foster Wheeler International Corporation and Subsidiaries as of September 30, 2005 and December&nbsp;31, 2004 and for the nine month periods ending September 30, 2005 and September 24, 2004.</font></td>
</tr>
<tr valign="top">
<td align="left"><div align="center"></div></td>
<td align="left">&nbsp;</td>
<td align="left"></td>
</tr>
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<td align="left"><div align="center"><font size="2" face="serif">99.5</font></div></td>
<td align="left">&nbsp;</td>
<td align="left"><font size="2" face="serif">Condensed Consolidated Financial Statements for Foster Wheeler Europe Limited and Subsidiaries as of September 30, 2005 and December&nbsp;31,
    2004 and for the nine month periods ending September 30, 2005 and 2004.</font></td>
</tr>
<tr valign="top">
<td align="left"><div align="center"></div></td>
<td align="left">&nbsp;</td>
<td align="left"></td>
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<td align="left"><div align="center"><font size="2" face="serif">99.6</font></div></td>
<td align="left">&nbsp;</td>
<td align="left"><font size="2" face="serif">Condensed Consolidated Financial Statements for FW Netherlands C.V. and Subsidiaries as of September 30, 2005 and December&nbsp;31, 2004 and for the nine month periods ending September 30, 2005 and 2004.</font></td>
</tr>
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<td align="left"><div align="center"></div></td>
<td align="left">&nbsp;</td>
<td align="left"></td>
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<td align="left"><div align="center"><font size="2" face="serif">99.7</font></div></td>
<td align="left">&nbsp;</td>
<td align="left"><font size="2" face="serif">Condensed Consolidated Financial Statements for Financial Services S.a.r.l. and Subsidiary as of September 30, 2005 and December&nbsp;31, 2004 and for the nine month periods ending September 30, 2005 and 2004.</font></td>
</tr>
<tr valign="top">
<td align="left"><div align="center"></div></td>
<td align="left">&nbsp;</td>
<td align="left"></td>
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<tr valign="top" bgcolor="#FFFFFF">
<td align="left"><div align="center"><font size="2" face="serif">99.8</font></div></td>
<td align="left">&nbsp;</td>
<td align="left"><font size="2" face="serif">Condensed Financial Statements for FW Hungary Licensing Limited Liability Company as of September 30, 2005 and December&nbsp;31, 2004 and for the nine month periods ending September 30, 2005 and 2004.</font></td>
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<p align="center"><font size="2" face="serif">SIGNATURE</font></p>
<div style="text-indent: 3%"><p align="left"><font size="2" face="serif">Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, 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="45%"><font size="2" face="serif">&nbsp;</font></td>
<td align="left"><font size="2" face="serif">FOSTER WHEELER LTD.</font></td>
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  <td>&nbsp;</td>
  <td align="left">&nbsp;</td>
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  <td>&nbsp;</td>
  <td align="left"><font size="2" face="serif">By: <u>/s/ Brian Ferraioli&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></font></td>
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  <td>&nbsp;</td>
  <td align="left"><font size="2" face="serif">Brian Ferraioli&nbsp;<br>
    <b></b>Vice President and Controller  </font></td>
</tr>
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<p align="left"><font size="2" face="serif">DATE:  December 28, 2005</font></p>
<p align="left">&nbsp;</p>
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Prepared and filed by St Ives Financial
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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)
December
          28, 2005
FOSTER WHEELER LTD.
(Exact Name of Registrant as Specified in Its
    Charter)
Bermuda
(State or Other Jurisdiction of Incorporation)
001-31305
22-3802649
(Commission File Number)
(IRS Employer Identification
        No.)
Perryville Corporate
    Park, Clinton, New Jersey
08809-4000
(Address of Principal Executive
          Offices)
(Zip Code)
(908) 730-4000
(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 (
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))
TABLE OF CONTENTS
Item 8.01.   Other
Events.
The unaudited interim financial statements filed as Exhibits 99.1 through 99.8 to this report are being filed in connection with a registration statement on Form S-3 to be filed on a later date.
Item 9.01.   Financial Statements and Exhibits.
(c)
Exhibits.
Exhibit
Number
Description
99.1
Condensed Consolidated Financial Statements for Foster Wheeler Holdings Ltd. and Subsidiaries as of September 30, 2005 and December 31, 2004 and for the nine month periods ending September 30, 2005 and September 24, 2004.
99.2
Condensed Consolidated Financial Statements for Foster Wheeler LLC and Subsidiaries as of September 30, 2005 and December 31, 2004 and for the nine month periods ending September 30, 2005 and September 24, 2004.
99.3
Condensed Consolidated Financial Statements for Foster Wheeler International Holdings, Inc. and Subsidiaries as of September 30, 2005 and December 31, 2004 and for the nine month periods ending September 30, 2005 and September 24, 2004.
99.4
Condensed Consolidated Financial Statements for Foster Wheeler International Corporation and Subsidiaries as of September 30, 2005 and December 31, 2004 and for the nine month periods ending September 30, 2005 and September 24, 2004.
99.5
Condensed Consolidated Financial Statements for Foster Wheeler Europe Limited and Subsidiaries as of September 30, 2005 and December 31,
    2004 and for the nine month periods ending September 30, 2005 and 2004.
99.6
Condensed Consolidated Financial Statements for FW Netherlands C.V. and Subsidiaries as of September 30, 2005 and December 31, 2004 and for the nine month periods ending September 30, 2005 and 2004.
99.7
Condensed Consolidated Financial Statements for Financial Services S.a.r.l. and Subsidiary as of September 30, 2005 and December 31, 2004 and for the nine month periods ending September 30, 2005 and 2004.
99.8
Condensed Financial Statements for FW Hungary Licensing Limited Liability Company as of September 30, 2005 and December 31, 2004 and for the nine month periods ending September 30, 2005 and 2004.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
FOSTER WHEELER LTD.
By:
/s/ Brian Ferraioli
Brian Ferraioli
Vice President and Controller
DATE:  December 28, 2005