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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: 12pt; FONT-FAMILY: Times New Roman"><strong>UNITED
        STATES</strong></font></div>
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        AND EXCHANGE COMMISSION</strong></font></div>
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        D. C. 20549</strong></font></div>
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        8-K</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: 12pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
        REPORT </strong></font></div>
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        to Section 13 or 15(d) of the</strong></font></div>
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        Exchange Act Of 1934</strong></font></div>
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        14, 2005</strong></font></div>
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        the
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                <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Written
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        hereto.</font></div>
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                <div><strong><font size="2"><u>Number</u></font></strong></div>
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                <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Press
                  Release dated July 14, 2005 Announcing Results for&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Second
                  Quarter ended June 30, 2005. </font></div>
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        to the requirements of the Securities Exchange Act of 1934, the registrant
        has
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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: Times New Roman">&#160;</font></td>
              <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
              <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
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            <tr valign="top" bgcolor="#ffffff">
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
              <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>ACURA
                PHARMACEUTICALS, INC.</strong></font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
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              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date:
                <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">July
                14, 2005</font></font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:&#160;&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">/s/&#160;Peter
                A. Clemens</font></td>
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                <hr style="COLOR: #000000" align="left" noshade size="2" width="80%"><font size="2">Peter
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            </tr>
            <tr valign="top" bgcolor="#ffffff">
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              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Vice
                President &amp; Chief Financial
                Officer</font></td>
            </tr>

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                  <div><strong><font size="2">Exhibit</font></strong></div>
                  <div><strong><font size="2"><u>Number</u></font></strong></div>
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                <td align="left" valign="bottom"><strong><u><font size="2">Description</font></u></strong></td>
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                <td align="left" style="WIDTH: 117pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.1</font></td>
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                  <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Press
                    Release dated July 14, 2005 Announcing Results for&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Second
                    Quarter ended June 30, 2005. </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": "05954758"}, "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
July
        14, 2005
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 are 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
        July
        14, 2005, Acura Pharmaceuticals, Inc. (the "Company") issued a press release
        disclosing the financial results for its second quarter ended June 30, 2005.
        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 July 14, 2005 Announcing Results for
Second
                  Quarter ended June 30, 2005.
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:
July
                14, 2005
By:
/s/ Peter
                A. Clemens
Peter
                A. Clemens
Vice
                President & Chief Financial
                Officer
EXHIBIT
        INDEX
Exhibit
Number
Description
99.1
Press
                    Release dated July 14, 2005 Announcing Results for
Second
                    Quarter ended June 30, 2005.