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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>UNITED
      STATES</strong></font></div>
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      AND EXCHANGE COMMISSION</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
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      D.C. 20549</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>FORM
      8-K</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
      REPORT</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
      to Section 13 or 15(d) of</font></div>
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      Securities Exchange Act of 1934</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
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      INC.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
      name of Registrant as specified in its charter)</font></div>
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                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">Oregon</font></div>
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                  Employer <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Identification
                  No.)</font></font></div>
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              <td width="33%">&#160;</td>
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              <td width="33%"><font size="2">19500 SW 90th Court, Tualatin, Oregon
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              <td width="33%"><font size="2">97062</font></td>
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              <td width="33%"><font size="2">(Address of principal executive
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              <td width="33%">&#160;</td>
              <td width="33%">&#160;</td>
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      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):</font></a></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
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      Written communications
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            <td valign="top" width="3%"><font size="2">(a)</font></td>
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              <div><font size="2"><em>Exhibits.&#160;</em><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
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                8-K:</font></font></div>
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    <div align="left">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB2" style="LETTER-SPACING: 3pt">&#160;&#160;&#160;</font>&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB2" style="LETTER-SPACING: 3pt">&#160;&#160;</font></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
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      has duly caused this report on Form 8-K to be signed on its behalf by the
      undersigned hereunto duly authorized.</font></div>
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            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: "><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">microHelix,
              Inc. </font></font>
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            <td>&#160;</td>
            <td width="0">&#160;</td>
            <td>&#160;</td>
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            <td>&#160;</td>
            <td width="0">&#160;</td>
            <td>&#160;</td>
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            <td>&#160;</td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:&#160;April
              20, 2006&#160; </font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">/s/
              Tyram H. Pettit</font></td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">President
              and
              Chief Executive Officer</font></td>
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{"company-data": {"conformed-name": "MICROHELIX INC", "cik": "0001142406", "assigned-sic": "3841", "irs-number": "911758621", "state-of-incorporation": "OR", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-16781", "film-number": "06771747"}, "business-address": {"street1": "16125 SW 72ND AVE.", "city": "PORTLAND", "state": "OR", "zip": "97224", "phone": "5039681600"}}
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): April 17, 2006
MICROHELIX,
      INC.
(Exact
      name of Registrant as specified in its charter)
Oregon
001-16781
91-1758621
(State
                  or other jurisdiction of
                  incorporation)
(Commission
                  File No.)
(IRS
                  Employer
Identification
                  No.)
19500 SW 90th Court, Tualatin, Oregon
97062
(Address of principal executive
                offices)
(Zip Code)
Registrant's
      telephone number, including area code: 503-692-5333
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):
o
Written communications
      pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material
      pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
o
Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item
      1.01.  Entry into a Material Definitive Agreement.
microHelix,
      Inc. and its wholly owned subsidiary, Moore Electronics, Inc., entered into
      a
      Fourth Modification to Amended and Restated Loan and Security Agreement (the
      "Agreement") on April 17, 2006 with BFI Business Finance that increases the
      maximum account advance and maximum loan amount available to microHelix to
      $2.0
      million, and amended certain other terms of the Agreement.
microHelix,
      Inc. and Moore Electronics, Inc. also executed a Secured Promissory Note on
      April 17, 2006 in favor of BFI Business Finance in the maximum amount of
      $152,000, with the actual principal to be outstanding from time to time to
      be
      based upon certain purchaser orders. The Secured Note matures on June 15,
      2006.
Item
      9.01.  Financial Statements and Exhibits.
(a)
Exhibits.
The
                following document is filed as an exhibit to this Form
                8-K:
10.1
Fourth Modification to Amended and Restated
              Loan and Security Agreement effective April 17, 2006 between microHelix,
              Inc., Moore Electronics, Inc. and BFI Business
Finance
10.2
Secured Promissory Note dated April
              17, 2006
              between microHelix, Inc. and Moore Electronics, Inc., and BFI Business
              Finance
2
SIGNATURES
Pursuant
      to the requirements of the Securities and Exchange Act of 1934, the registrant
      has duly caused this report on Form 8-K to be signed on its behalf by the
      undersigned hereunto duly authorized.
microHelix,
              Inc.
(Registrant)
Date: April
              20, 2006
/s/
              Tyram H. Pettit
Tyram
              H. Pettit
President
              and
              Chief Executive Officer
3