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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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        of Report (Date of Earliest Event Reported):</strong></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"><u>May
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                <td width="15%"><font size="2">99.1</font></td>
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              <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">SMARTIRE
                SYSTEMS
                INC.</font></td>
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              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:&#160;May
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              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
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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):
May
        3,
        2006
SmarTire
                  Systems Inc.
(Exact
        name of registration as specified in its charter)
Yukon
                  Territory, Canada
0-24209
N/A
(State
                  or other jurisdiction
of
                  incorporation)
(Commission
File
                  Number)
(I.R.S.
                  Employer
Identification
                  No.)
#150
                  - 13151 Vanier Place
Richmond,
                  British Columbia, Canada
V6V
                  2J1
(Address
                  of principal executive offices)
(Zip
                  Code)
Registrant's
        telephone number, including area code:
(604)
        276-9884
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:
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
        2.02
        Results of Operations and Financial Condition.
On
        May 3,
        2006, we issued a press release announcing our preliminary revenue for our
        quarter ended April 30, 2006 and disclosing the approximate percentage increases
        in our revenue from our quarter ended January 31, 2006 and our quarter ended
        April 30, 2005.
A
        copy of
        the press release issued May 3, 2006 announcing these results is attached
        to
        this Form 8-K as Exhibit 99.1.
Item
        9.01
Financial
        Statements and Exhibits
.
(c)
Exhibits.
Exhibit Number
Description
99.1
Press release issued May 3,
                  2006
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.
SMARTIRE
                SYSTEMS
                INC.
Date: May
                4,
                2006
By:
/s/ Jeff
                Finkelstein
Jeff
                  Finkelstein
Chief
                Financial Officer