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      8-K</strong></font></div>
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      Exchange Act Of 1934</strong></font></div>
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                  Incorporation)</font></div>
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                  Identification
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      the
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                <div>&#160;</div>
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              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Press
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</font></div>
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            <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: ">By:&#160;&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">/s/&#160;Peter
              A.
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Senior
              Vice President &amp; Chief Financial Officer</font></td>
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            <td colspan="2"><font size="2">Date:</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">February
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            <td>&#160;</td>
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                <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Press
                  Release dated February 21, 2006 Announcing Results for&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Fourth
                  Quarter and Year ended December 31, 2005.
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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": "06633070"}, "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
February
      21, 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):
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 (17CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule
      14d-2(b) under the Exchange Act (17CFR240.14d-2(b))
o
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
      February 21, 2006, Acura Pharmaceuticals, Inc. (the "Company") issued a press
      release disclosing the financial results for its fourth quarter ended December
      31, 2005 and the twelve months ended December 31, 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 February 21, 2006 Announcing Results for
Fourth
                Quarter and Year ended December 31, 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.
By:
/s/ Peter
              A.
              Clemens
Peter
              A. Clemens
Senior
              Vice President & Chief Financial Officer
Date:
February
              21, 2006
EXHIBIT
      INDEX
Exhibit
Number
Description
99.1
Press
                  Release dated February 21, 2006 Announcing Results for
Fourth
                  Quarter and Year ended December 31, 2005.