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      Unassociated Document
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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>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>
    <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>Washington,
      D.C. 20549</strong></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"><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"><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>CURRENT
      REPORT</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"><strong>PURSUANT
      TO SECTION 13 OR 15(d) OF</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"><strong>THE
      SECURITIES EXCHANGE ACT OF 1934</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">Date
      of
      Report (Date of earliest event reported):</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>
      January 20, 2006</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>American
      Medical Alert Corp.</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>
    <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"><br></div>
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            <td valign="top" width="29%">
              <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>New
                York</strong></font></div>
            </td>
            <td valign="top" width="29%">
              <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>333-54992</strong></font></div>
            </td>
            <td valign="top" width="29%">
              <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>11-2571221</strong></font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="29%">
              <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">(State
                or other jurisdiction of incorporation)</font></div>
            </td>
            <td valign="top" width="29%">
              <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">(Commission
                File Number)</font></div>
            </td>
            <td valign="top" width="29%">
              <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">(IRS
                Employer Identification&#160;No.)</font></div>
            </td>
          </tr>

      </table>
    </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"><br></div>
    <div align="left">
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="top" width="50%">
              <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>3265
                Lawson Boulevard, Oceanside, New York</strong></font></div>
            </td>
            <td valign="top" width="50%">
              <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>11572</strong></font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="50%">
              <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">(Address
                of Principal Executive Offices)</font></div>
            </td>
            <td valign="top" width="50%">
              <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">(Zip
                Code)</font></div>
            </td>
          </tr>

      </table>
    </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">Registrant's
      telephone number, including area code:</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>
      (516) 536-5850</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>Not
      Applicable</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">(Former
      Name or Former Address, if Changed Since Last Report)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 14.4pt" align="left"><br></div>
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    </div><br><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      1.01. Entry into a Material Definitive Agreement.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      January 20, 2006, the Company entered into an employment agreement (the
&#8220;Employment Agreement&#8221;) with Richard Rallo, whereby Mr. Rallo will be employed
      for a period of 3 years beginning on January 1, 2006 as the Company&#8217;s Chief
      Financial Officer. Mr. Rallo is currently the Chief Financial Officer of the
      Company. Mr. Rallo will be entitled to receive the following base salary
      amounts: 170,000 per annum, for the period beginning January 1, 2006 and ending
      December 31, 2006; $185,000 per annum, for the period beginning January 1,
      2007
      and ending December 31, 2007; and $200,000 per annum, for the period beginning
      January 1, 2008 and ending December 31, 2008. The Employment Agreement is only
      terminable upon certain specified events constituting &#8220;cause&#8221;, and in certain
      circumstances upon a Change in Control. In addition, Mr. Rallo will receive
      a
      $5,000 cash bonus in connection with the execution of the Employment
      Agreement.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      connection with the Employment Agreement, on January 20, 2006, the Company
      entered into a stock purchase agreement with Mr. Rallo (the &#8220;Rallo Stock
      Purchase Agreement&#8221;). Pursuant to the Rallo Stock Purchase Agreement, Mr. Rallo
      was granted 10,000 shares of restricted common stock subject to a repurchase
      right in favor of the Company. The Company has the right to repurchase the
      shares for $.01 per share if Mr. Rallo ceases to be employed by the Company.
      The
      repurchase right lapses with respect to (i) 2,500 shares on December 31, 2006,
      (ii) 3,500 shares on December 31, 2007 and (iv) 4,000 shares on December 31,
      2008, subject to the condition that Mr. Rallo remains employed by the Company
      on
      each such applicable date; provided, however, that in the event of a change
      in
      control (as defined in the Employment Agreement) if the Company or its successor
      pursuant to such change in control, as applicable, and Mr. Rallo either agree
      to
      continue the Employment Agreement or to enter into a new employment agreement
      mutually acceptable to the Company or its successor and Mr. Rallo in lieu of
      the
      Employment Agreement, then any such shares which remain unvested, shall vest
      immediately upon the mutual agreement of the Company or its successor and Mr.
      Rallo to continue this Agreement or to enter into a new agreement.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Unless
      Mr. Rallo is terminated for Cause (as defined in the Employment Agreement),
      in
      the event that the Company does not offer Mr. Rallo to enter into a written
      employment agreement with terms and conditions no less favorable than
      substantially the same terms and conditions as the Employment Agreement to
      begin
      immediately following the expiration of the Employment Agreement, Mr. Rallo
      shall receive payment of base salary, based on the then applicable salary level,
      for a period of twelve (12) months from the date of the expiration of the
      Employment Agreement.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      the
      event that Mr. Rallo should become disabled and be unable to perform his duties
      for a period of one hundred eighty (180) consecutive days or an aggregate of
      more than one hundred eighty (180) consecutive days in any 12 month period,
      the
      Company may terminate the Employment Agreement after the expiration of such
      period. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      the
      event of his death during the term of the Employment Agreement, Mr. Rallo&#8217;s
      estate or such other person as he designated will be entitled to receive his
      base salary for a period of one year from the date of his death.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      addition, in the event there is a change in control (as defined in the
      Employment Agreement) and Mr. Rallo&#8217;s employment with the Company is terminated
      within 180 days following such change in control under certain conditions,
      Mr.
      Rallo will be entitled to a lump sum payment equal to 2.99 times his average
      annual total compensation, as measured for the past 5 years, in lieu of any
      remaining obligations of the Company under the Employment Agreement.
</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">A
      copy of
      the Employment Agreement and the Rallo Stock Purchase Agreement are attached
      to
      this Form 8-K as Exhibits 10.1 and 10.2, respectively. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      January 20, 2006 (the &#8220;Company&#8221;) entered into a stock purchase agreement with
      Mr. Jack Rhian (the &#8220;Rhian Stock Purchase Agreement&#8221;). The stock grants
      contemplated by the Rhian Stock Purchase Agreement were called for in the
      employment agreement between Mr. Rhian and the Company (dated November 11,
      2005
      and filed as an exhibit to the Company Form 10-QSB filed with the SEC on
      November 14, 2005). Pursuant to the Rhian Stock Purchase Agreement, Mr. Rhian
      was granted 50,000 shares of restricted common stock subject to a repurchase
      right in favor of the Company. The Company has the right to repurchase the
      shares for $.01 per share if Mr. Rhian ceases to be employed by the Company.
      The
      repurchase right lapses with respect to (i) 10,000 shares on each of December
      31, 2006, 2007, 2008, 2009 and 2010, subject to the condition that Mr. Rhian
      remains employed by the Company on each such applicable date; provided, however,
      that in the event of a change in control (as defined in the Employment
      Agreement) if the Company or its successor pursuant to such change in control,
      as applicable, and Mr. Rhian either agree to continue the Employment Agreement
      or to enter into a new employment agreement mutually acceptable to the Company
      or its successor and Mr. Rallo in lieu of the Employment Agreement, then any
      such shares which remain unvested, shall vest immediately upon the mutual
      agreement of the Company or its successor and Mr. Rallo to continue this
      Agreement or to enter into a new agreement. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      addition, Mr. Rhian will be granted the following bonus compensation stock
      grants: (i) up to 80,000 shares based on the Company's earnings before deduction
      of interest and taxes ("EBIT"), as set forth in the Company's audited financial
      statements for the applicable fiscal year, meeting or exceeding the EBIT
      performance goals set forth below, and (ii) 2,000 shares of common stock per
      year, for a total of up to 10,000 shares of common stock over the employment
      period, based on the Company's total revenues, as set forth in the Company's
      audited financial statements for the applicable fiscal year, meeting or
      exceeding an amount equal to at least 115% of the Company's total revenues
      for
      the prior fiscal year. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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          <hr style="COLOR: black" noshade size="2">
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>EBIT
      Targets For 2006 - 2010</u></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt"></font>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">
      <div align="center">
        <table border="0" cellpadding="0" cellspacing="0" width="80%">

            <tr>
              <td align="left" valign="bottom" width="50%"><u><font size="2">EBIT
                growth over
                prior fiscal year</font></u></td>
              <td align="right" valign="bottom" width="50%"><u><font size="2">#
                of
                Shares</font></u></td>
            </tr>
            <tr bgcolor="white">
              <td align="left" valign="bottom" width="50%">&#160;</td>
              <td align="right" valign="bottom" width="50%">&#160;</td>
            </tr>
            <tr bgcolor="#ccffcc">
              <td align="left" valign="bottom" width="50%" style="border-bottom: #ccffcc;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">15.0
                  - 17.49%</font></div>
              </td>
              <td align="right" valign="bottom" width="50%" style="border-bottom: #ccffcc;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">8,000
                  shares</font></div>
              </td>
            </tr>
            <tr bgcolor="white">
              <td align="left" valign="bottom" width="50%" style="border-bottom: white;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">17.5
                  - 19.99%</font></div>
              </td>
              <td align="right" valign="bottom" width="50%" style="border-bottom: white;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">9,000
                  shares</font></div>
              </td>
            </tr>
            <tr bgcolor="#ccffcc">
              <td align="left" valign="bottom" width="50%" style="border-bottom: #ccffcc;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">20.0
                  - 22.49%</font></div>
              </td>
              <td align="right" valign="bottom" width="50%" style="border-bottom: #ccffcc;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10,500
                  shares</font></div>
              </td>
            </tr>
            <tr bgcolor="white">
              <td align="left" valign="bottom" width="50%" style="border-bottom: white;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">22.5
                  - 24.99%</font></div>
              </td>
              <td align="right" valign="bottom" width="50%" style="border-bottom: white;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">13,000
                  shares</font></div>
              </td>
            </tr>
            <tr bgcolor="#ccffcc">
              <td align="left" valign="bottom" width="50%" style="border-bottom: #ccffcc;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">25.0%
                  - or more</font></div>
              </td>
              <td align="right" valign="bottom" width="50%" style="border-bottom: #ccffcc;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">16,000
                  shares</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div align="center">&#160;</div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      the
      event that the minimum EBIT growth percentage is not met for a particular fiscal
      year, Employee will have the opportunity to earn back the minimum performance
      bonus grant for such fiscal year as follows: if the EBIT growth percentage
      in
      the subsequent fiscal year combined with the EBIT growth percentage of the
      prior
      fiscal year exceeds 30%, then the number of percentage points needed to be
      added
      to the prior fiscal year's EBIT growth percentage to equal 15%, shall be
      deducted from the subsequent fiscal year EBIT growth percentage and added to
      the
      prior fiscal year EBIT growth percentage, and Employee shall be granted 8,000
      shares of common stock for the prior fiscal year, and an additional number
      of
      shares of common stock for the subsequent fiscal year shall be granted
      determined based on the above formula taking into account the reduced subsequent
      year EBIT growth percentage.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
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        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      the
      extent shares to be granted pursuant to (i) or (ii) above exceed 50,000, they
      will only be granted if shareholder approval of such grant is obtained. If
      such
      shareholder approval is not obtained prior to the time any such shares are
      earned by Mr. Rhian, then Mr. Rhian shall not be entitled to and shall not
      be
      granted any such shares. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Both
      the
      Rallo and the Rhian Stock Purchase Agreements are subject to the terms of the
      Company&#8217;s 2005 Stock Incentive Plan, as amended, which is filed herewith as
      Exhibit 10.4. A copy of the Rhian Stock Purchase Agreement is attached hereto
      as
      Exhibit 10.3.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      1.02. Termination of a Material Definitive Agreement.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      January 20, 2006, in connection with the entering into the Employment Agreement
      with Mr. Rallo, Mr. Rallo&#8217;s previous employment agreement with the Company,
      which was to expire on December 31, 2006, was terminated. Under the old
      employment agreement, Mr. Rallo was entitled to receive a base salary of
      $145,000 and was employed as the Company&#8217;s Chief Financial Officer.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      9.01. Financial Statements and Exhibits.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)
      Exhibits</font></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="left" valign="top" width="13%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">No.</font></div>
            </td>
            <td align="left" valign="top" width="72%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Description</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="13%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.1</font></div>
            </td>
            <td align="left" valign="top" width="72%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Employment
                Agreement between the Company and Richard Rallo, dated as of January
                1,
                2006.</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="13%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.2</font></div>
            </td>
            <td align="left" valign="top" width="72%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Stock
                Purchase Agreement between the Company and Richard Rallo, dated January
                20, 2006.</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="13%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.3</font></div>
            </td>
            <td align="left" valign="top" width="72%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Stock
                Purchase Agreement between the Company and Jack Rhian, dated January
                20,
                2006</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="13%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.4&#160;
                (i)</font></div>
            </td>
            <td align="left" valign="top" width="72%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2005
                Stock Incentive Plan (incorporated by reference to the Company&#8217;s Proxy
                Statement filed with the SEC on June 30, 2005).</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="13%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(ii)</font></div>
            </td>
            <td align="left" valign="top" width="72%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amendment
                to 2005 Stock Incentive Plan (incorporated by reference to Exhibit
                10.2(ii) of the Company&#8217;s Form 10-QSB/A filed with the SEC on November 17,
                2005).</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="13%">
              <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(iii)</font></div>
            </td>
            <td align="left" valign="top" width="72%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Text
                of amendment to 2005 Stock Incentive
                Plan.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
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        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
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        </div>
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        </div>
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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><u>SIGNATURE</u></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"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
      <table align="center" bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:<font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt" size="3">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">January
              26, 2006</font></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>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td>&#160;</td>
            <td colspan="2">&#160;</td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td>&#160;</td>
            <td colspan="2">&#160;</td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">AMERICAN
              MEDICAL
              ALERT CORP.</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td>&#160;</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;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Jack
              Rhian</font></font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2"><font style="FONT-FAMILY: " size="1">&#160;</font></td>
            <td align="left">
              <hr style="COLOR: black" align="left" noshade size="2" width="80%"><font size="2">Name:
              Jack Rhian</font></td>
          </tr>
          <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: ">Title:
              President and Chief Operating
              Officer&#160;&#160;</font></td>
          </tr>

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{"company-data": {"conformed-name": "AMERICAN MEDICAL ALERT CORP", "cik": "0000700721", "assigned-sic": "7380", "irs-number": "112571221", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-08635", "film-number": "06553185"}, "business-address": {"street1": "3265 LAWSON BLVD", "city": "OCEANSIDE", "state": "NY", "zip": "11572", "phone": "5165365850"}, "mail-address": {"street1": "3265 LAWSON BLVD", "city": "OCEANSIDE", "state": "NY", "zip": "11572"}}
Unassociated Document
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):
January 20, 2006
American
      Medical Alert Corp.
(Exact
      name of registrant as specified in its charter)
New
                York
333-54992
11-2571221
(State
                or other jurisdiction of incorporation)
(Commission
                File Number)
(IRS
                Employer Identification No.)
3265
                Lawson Boulevard, Oceanside, New York
11572
(Address
                of Principal Executive Offices)
(Zip
                Code)
Registrant's
      telephone number, including area code:
(516) 536-5850
Not
      Applicable
(Former
      Name or Former Address, if Changed Since Last Report)
Item
      1.01. Entry into a Material Definitive Agreement.
On
      January 20, 2006, the Company entered into an employment agreement (the
"Employment Agreement") with Richard Rallo, whereby Mr. Rallo will be employed
      for a period of 3 years beginning on January 1, 2006 as the Company's Chief
      Financial Officer. Mr. Rallo is currently the Chief Financial Officer of the
      Company. Mr. Rallo will be entitled to receive the following base salary
      amounts: 170,000 per annum, for the period beginning January 1, 2006 and ending
      December 31, 2006; $185,000 per annum, for the period beginning January 1,
      2007
      and ending December 31, 2007; and $200,000 per annum, for the period beginning
      January 1, 2008 and ending December 31, 2008. The Employment Agreement is only
      terminable upon certain specified events constituting "cause", and in certain
      circumstances upon a Change in Control. In addition, Mr. Rallo will receive
      a
      $5,000 cash bonus in connection with the execution of the Employment
      Agreement.
In
      connection with the Employment Agreement, on January 20, 2006, the Company
      entered into a stock purchase agreement with Mr. Rallo (the "Rallo Stock
      Purchase Agreement"). Pursuant to the Rallo Stock Purchase Agreement, Mr. Rallo
      was granted 10,000 shares of restricted common stock subject to a repurchase
      right in favor of the Company. The Company has the right to repurchase the
      shares for $.01 per share if Mr. Rallo ceases to be employed by the Company.
      The
      repurchase right lapses with respect to (i) 2,500 shares on December 31, 2006,
      (ii) 3,500 shares on December 31, 2007 and (iv) 4,000 shares on December 31,
      2008, subject to the condition that Mr. Rallo remains employed by the Company
      on
      each such applicable date; provided, however, that in the event of a change
      in
      control (as defined in the Employment Agreement) if the Company or its successor
      pursuant to such change in control, as applicable, and Mr. Rallo either agree
      to
      continue the Employment Agreement or to enter into a new employment agreement
      mutually acceptable to the Company or its successor and Mr. Rallo in lieu of
      the
      Employment Agreement, then any such shares which remain unvested, shall vest
      immediately upon the mutual agreement of the Company or its successor and Mr.
      Rallo to continue this Agreement or to enter into a new agreement.
Unless
      Mr. Rallo is terminated for Cause (as defined in the Employment Agreement),
      in
      the event that the Company does not offer Mr. Rallo to enter into a written
      employment agreement with terms and conditions no less favorable than
      substantially the same terms and conditions as the Employment Agreement to
      begin
      immediately following the expiration of the Employment Agreement, Mr. Rallo
      shall receive payment of base salary, based on the then applicable salary level,
      for a period of twelve (12) months from the date of the expiration of the
      Employment Agreement.
In
      the
      event that Mr. Rallo should become disabled and be unable to perform his duties
      for a period of one hundred eighty (180) consecutive days or an aggregate of
      more than one hundred eighty (180) consecutive days in any 12 month period,
      the
      Company may terminate the Employment Agreement after the expiration of such
      period.
In
      the
      event of his death during the term of the Employment Agreement, Mr. Rallo's
      estate or such other person as he designated will be entitled to receive his
      base salary for a period of one year from the date of his death.
In
      addition, in the event there is a change in control (as defined in the
      Employment Agreement) and Mr. Rallo's employment with the Company is terminated
      within 180 days following such change in control under certain conditions,
      Mr.
      Rallo will be entitled to a lump sum payment equal to 2.99 times his average
      annual total compensation, as measured for the past 5 years, in lieu of any
      remaining obligations of the Company under the Employment Agreement.
A
      copy of
      the Employment Agreement and the Rallo Stock Purchase Agreement are attached
      to
      this Form 8-K as Exhibits 10.1 and 10.2, respectively.
On
      January 20, 2006 (the "Company") entered into a stock purchase agreement with
      Mr. Jack Rhian (the "Rhian Stock Purchase Agreement"). The stock grants
      contemplated by the Rhian Stock Purchase Agreement were called for in the
      employment agreement between Mr. Rhian and the Company (dated November 11,
      2005
      and filed as an exhibit to the Company Form 10-QSB filed with the SEC on
      November 14, 2005). Pursuant to the Rhian Stock Purchase Agreement, Mr. Rhian
      was granted 50,000 shares of restricted common stock subject to a repurchase
      right in favor of the Company. The Company has the right to repurchase the
      shares for $.01 per share if Mr. Rhian ceases to be employed by the Company.
      The
      repurchase right lapses with respect to (i) 10,000 shares on each of December
      31, 2006, 2007, 2008, 2009 and 2010, subject to the condition that Mr. Rhian
      remains employed by the Company on each such applicable date; provided, however,
      that in the event of a change in control (as defined in the Employment
      Agreement) if the Company or its successor pursuant to such change in control,
      as applicable, and Mr. Rhian either agree to continue the Employment Agreement
      or to enter into a new employment agreement mutually acceptable to the Company
      or its successor and Mr. Rallo in lieu of the Employment Agreement, then any
      such shares which remain unvested, shall vest immediately upon the mutual
      agreement of the Company or its successor and Mr. Rallo to continue this
      Agreement or to enter into a new agreement.
In
      addition, Mr. Rhian will be granted the following bonus compensation stock
      grants: (i) up to 80,000 shares based on the Company's earnings before deduction
      of interest and taxes ("EBIT"), as set forth in the Company's audited financial
      statements for the applicable fiscal year, meeting or exceeding the EBIT
      performance goals set forth below, and (ii) 2,000 shares of common stock per
      year, for a total of up to 10,000 shares of common stock over the employment
      period, based on the Company's total revenues, as set forth in the Company's
      audited financial statements for the applicable fiscal year, meeting or
      exceeding an amount equal to at least 115% of the Company's total revenues
      for
      the prior fiscal year.
EBIT
      Targets For 2006 - 2010
EBIT
                growth over
                prior fiscal year
#
                of
                Shares
15.0
                  - 17.49%
8,000
                  shares
17.5
                  - 19.99%
9,000
                  shares
20.0
                  - 22.49%
10,500
                  shares
22.5
                  - 24.99%
13,000
                  shares
25.0%
                  - or more
16,000
                  shares
In
      the
      event that the minimum EBIT growth percentage is not met for a particular fiscal
      year, Employee will have the opportunity to earn back the minimum performance
      bonus grant for such fiscal year as follows: if the EBIT growth percentage
      in
      the subsequent fiscal year combined with the EBIT growth percentage of the
      prior
      fiscal year exceeds 30%, then the number of percentage points needed to be
      added
      to the prior fiscal year's EBIT growth percentage to equal 15%, shall be
      deducted from the subsequent fiscal year EBIT growth percentage and added to
      the
      prior fiscal year EBIT growth percentage, and Employee shall be granted 8,000
      shares of common stock for the prior fiscal year, and an additional number
      of
      shares of common stock for the subsequent fiscal year shall be granted
      determined based on the above formula taking into account the reduced subsequent
      year EBIT growth percentage.
To
      the
      extent shares to be granted pursuant to (i) or (ii) above exceed 50,000, they
      will only be granted if shareholder approval of such grant is obtained. If
      such
      shareholder approval is not obtained prior to the time any such shares are
      earned by Mr. Rhian, then Mr. Rhian shall not be entitled to and shall not
      be
      granted any such shares.
Both
      the
      Rallo and the Rhian Stock Purchase Agreements are subject to the terms of the
      Company's 2005 Stock Incentive Plan, as amended, which is filed herewith as
      Exhibit 10.4. A copy of the Rhian Stock Purchase Agreement is attached hereto
      as
      Exhibit 10.3.
Item
      1.02. Termination of a Material Definitive Agreement.
On
      January 20, 2006, in connection with the entering into the Employment Agreement
      with Mr. Rallo, Mr. Rallo's previous employment agreement with the Company,
      which was to expire on December 31, 2006, was terminated. Under the old
      employment agreement, Mr. Rallo was entitled to receive a base salary of
      $145,000 and was employed as the Company's Chief Financial Officer.
Item
      9.01. Financial Statements and Exhibits.
(c)
      Exhibits
No.
Description
10.1
Employment
                Agreement between the Company and Richard Rallo, dated as of January
                1,
                2006.
10.2
Stock
                Purchase Agreement between the Company and Richard Rallo, dated January
                20, 2006.
10.3
Stock
                Purchase Agreement between the Company and Jack Rhian, dated January
                20,
                2006
10.4 
                (i)
2005
                Stock Incentive Plan (incorporated by reference to the Company's Proxy
                Statement filed with the SEC on June 30, 2005).
(ii)
Amendment
                to 2005 Stock Incentive Plan (incorporated by reference to Exhibit
                10.2(ii) of the Company's Form 10-QSB/A filed with the SEC on November 17,
                2005).
(iii)
Text
                of amendment to 2005 Stock Incentive
                Plan.
SIGNATURE
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.
Date:
January
              26, 2006
AMERICAN
              MEDICAL
              ALERT CORP.
By:
/s/
Jack
              Rhian
Name:
              Jack Rhian
Title:
              President and Chief Operating
              Officer