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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">UNITED
      STATES</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"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>WASHINGTON,
      DC 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: 14pt; FONT-FAMILY: Times New Roman"><strong>FORM
      8-K</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>CURRENT
      REPORT PURSUANT</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>TO
      SECTION 13 OR 15(D) OF THE</strong></font></div>
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      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"><br>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 18pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
      of
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      2006</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><u>U.S.
      WIRELESS DATA, INC.</u></strong></font></div>
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      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">Delaware</font></div>
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      Other Jurisdiction</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">of
      Incorporation)</font></div>
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                  Employer Identification
                  No.)</font></div>
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                  Avenue of the Stars, Suite 1650, Los Angeles,
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              <td width="100%" style="border-bottom: black thin solid;">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2"><strong>(310)
                  601-2500</strong></font></div>
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      Telephone Number, Including Area Code)</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">
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        <div align="center">
        </div>
        <div>
          <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">

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                <td colspan="2" width="100%" style="border-bottom: black thin solid;">
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                </td>
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                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">(Former
                    Name or Former Address, if Changed Since
                    Last Report)</font></div>
                </td>
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      the
      appropriate box below if the Form 8-K filing is intended to simultaneously
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 18pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">o</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pre-commencement
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 18pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">o</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pre-commencement
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      March
      31, 2006, U.S. Wireless Data, Inc., a Delaware corporation (the &#8220;Company&#8221;),
      completed the second and final tranche of its previously disclosed private
      placement offering of units consisting of (i) one share of its common stock,
      par
      value $.01 per share (&#8220;Common Stock&#8221;), and (ii) one warrant (the &#8220;Warrant&#8221;) to
      purchase, for a period of two years and at an exercise price of $2.00 per share,
      one full share of Common Stock (each unit sold at an offering price of $1.00
      per
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      Regulation D of the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;).
      Pursuant to the terms of the private placement, the Company sold an additional
      2,750,000 Units at a purchase price of $1.00 per Unit for aggregate gross
      proceeds of $2,750,000. The investors executed subscription agreements and
      acknowledged, among other things, that the securities to be issued have not
      been
      registered under the Securities Act, that the investors understood the economic
      risk of an investment in the Units, and that the investors had the opportunity
      to ask questions of and receive answers from the Company&#8217;s management concerning
      any and all matters related to acquisition of the Units. The subscription
      agreement also provides for &#8220;piggyback&#8221; registration rights, subject to the
      ability of an underwriter of an underwritten offering to exclude or cut back
      such rights, as to registration statements on forms appropriate for such
      purpose, filed after the closing of the private placement. The Company will
      use
      the proceeds from the sale of the Units for working capital and general
      corporate purposes. In connection with the private placement the Company may
      pay
      up to 10% of the aggregate proceeds in fees to brokers involved in the
      transaction.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      information contained in Item 1.01 of this Current Report on Form 8-K is
      incorporated by reference herein and made a part hereof.</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>SIGNATURES</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="justify"><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 hereunto
      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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          <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: "><strong>U.S.
              WIRELESS DATA, INC.</strong></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>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:&#160;March
              31, 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;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Robert
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                Ellin</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
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          </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: ">Chief
              Executive Officer</font></td>
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{"company-data": {"conformed-name": "U S WIRELESS DATA INC", "cik": "0000895716", "assigned-sic": "6770", "irs-number": "841178691", "state-of-incorporation": "DE", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-22848", "film-number": "06732576"}, "business-address": {"street1": "420 LEXINGTON AVENUE, SUITE 2450", "city": "NEW YORK", "state": "NY", "zip": "10170", "phone": "646-452-6128"}, "mail-address": {"street1": "420 LEXINGTON AVENUE, SUITE 2450", "city": "NEW YORK", "state": "NY", "zip": "10170"}}
UNITED
      STATES
SECURITIES
      AND EXCHANGE COMMISSION
WASHINGTON,
      DC 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):
March 31,
      2006
U.S.
      WIRELESS DATA, INC.
(Exact
      Name of Registrant as Specified in Its Charter)
Delaware
(State
      or
      Other Jurisdiction
of
      Incorporation)
1-22848
84-1178691
(Commission
                  File Number)
(IRS
                  Employer Identification
                  No.)
2
121
                  Avenue of the Stars, Suite 1650, Los Angeles,
                  CA
90067
(Address
                  of Principal Executive
                  Offices)
(Zip
                  Code)
(310)
                  601-2500
(Registrant's
      Telephone Number, Including Area Code)
(Former
                    Name or Former Address, if Changed Since
                    Last Report)
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.
On
      March
      31, 2006, U.S. Wireless Data, Inc., a Delaware corporation (the "Company"),
      completed the second and final tranche of its previously disclosed private
      placement offering of units consisting of (i) one share of its common stock,
      par
      value $.01 per share ("Common Stock"), and (ii) one warrant (the "Warrant") to
      purchase, for a period of two years and at an exercise price of $2.00 per share,
      one full share of Common Stock (each unit sold at an offering price of $1.00
      per
      unit (the "Units")) to certain accredited investors pursuant to Rule 506 of
      Regulation D of the Securities Act of 1933, as amended (the "Securities Act").
      Pursuant to the terms of the private placement, the Company sold an additional
      2,750,000 Units at a purchase price of $1.00 per Unit for aggregate gross
      proceeds of $2,750,000. The investors executed subscription agreements and
      acknowledged, among other things, that the securities to be issued have not
      been
      registered under the Securities Act, that the investors understood the economic
      risk of an investment in the Units, and that the investors had the opportunity
      to ask questions of and receive answers from the Company's management concerning
      any and all matters related to acquisition of the Units. The subscription
      agreement also provides for "piggyback" registration rights, subject to the
      ability of an underwriter of an underwritten offering to exclude or cut back
      such rights, as to registration statements on forms appropriate for such
      purpose, filed after the closing of the private placement. The Company will
      use
      the proceeds from the sale of the Units for working capital and general
      corporate purposes. In connection with the private placement the Company may
      pay
      up to 10% of the aggregate proceeds in fees to brokers involved in the
      transaction.
ITEM
      3.02
UNREGISTERED
      SALES OF EQUITY SECURITIES
The
      information contained in Item 1.01 of this Current Report on Form 8-K is
      incorporated by reference herein and made a part hereof.
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 hereunto
      duly authorized.
U.S.
              WIRELESS DATA, INC.
Date: March
              31, 2006
By:
/s/
Robert
              Ellin
Robert
                Ellin
Chief
              Executive Officer