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      26, 2006</strong></font></div>
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            <td align="justify" valign="top" width="25%">&#160;</td>
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                Release dated April 26, 2006 Announcing Financial Results for First
                Quarter 2006</font></div>
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    <div>&#160;</div>
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      to the requirements of the Securities Exchange Act of 1934, the registrant
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      duly authorized.</font></div>
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          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
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            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: "><strong>ACURA
              PHARMACEUTICALS, INC.</strong></font></td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:&#160;April
              26, 2006</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">/s/&#160;Peter
              A.
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              <hr style="COLOR: black" align="left" noshade size="2" width="80%"><font size="2">Peter
              A. Clemens</font></td>
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          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Senior
              Vice President &amp; Chief Financial
              Officer&#160;</font></td>
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                  Number</u></strong></font></div>
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                  Release dated April 26, 2006 Announcing Financial Results for First
                  Quarter 2006</font></div>
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{"company-data": {"conformed-name": "ACURA PHARMACEUTICALS, INC", "cik": "0000786947", "assigned-sic": "2834", "irs-number": "110853640", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-10113", "film-number": "06781240"}, "business-address": {"street1": "616 N. NORTH COURT, SUITE 120", "city": "PALATINE", "state": "IL", "zip": "60067", "phone": "847-705-7709"}, "mail-address": {"street1": "616 N. NORTH COURT, SUITE 120", "street2": ".", "city": "PALATINE", "state": "IL", "zip": "60067"}, "former-company": {"former-conformed-name": "HALSEY DRUG CO INC/NEW", "date-changed": "19920703"}}
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
April
      26, 2006
Date
      of
      Report (Date of earliest event reported)
___________________________________________________________
ACURA
      PHARMACEUTICALS, INC.
(Exact
      Name of Registrant as Specified in Charter)
___________________________________________________________
State
                of New York
1-10113
11-0853640
(State
                of Other Jurisdiction
(Commission
                File Number)
(I.R.S.
                Employer
of
                Incorporation)
Identification
                Number)
616
      N. North Court, Suite 120
Palatine,
      Illinois 60067
(Address
      of principal executive offices) (Zip Code)
(847)
      705-7709
(Registrant's
      telephone number, including area 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 (17CFR
      240.14a-12)
›
Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act
      (17CFR240.14d-
2(b))
›
Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17CFR
      240.13e-
4(c))
Item
      2.02
Results
      of Operations and Financial Condition
On
      April
      26, 2006, Acura Pharmaceuticals, Inc. (the "Company") issued a press release
      disclosing the financial results for its first quarter ended March 31, 2006.
      A
      copy of the Company's press release is attached as Exhibit 99.1
      hereto.
Item
      9.01
Financial
      Statements and Exhibits
Exhibit
                Number
Description
99.1
Press
                Release dated April 26, 2006 Announcing Financial Results for First
                Quarter 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 thereunto
      duly authorized.
ACURA
              PHARMACEUTICALS, INC.
Date: April
              26, 2006
By:
/s/ Peter
              A.
              Clemens
Peter
              A. Clemens
Senior
              Vice President & Chief Financial
              Officer
Exhibit
      Index
Exhibit
                  Number
Description
99.1
Press
                  Release dated April 26, 2006 Announcing Financial Results for First
                  Quarter 2006