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    <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>UNITED
      STATES</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>SECURITIES
      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,
      D.C. 20549</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>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="left"><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">PURSUANT
      TO SECTION 13 OR 15(d) OF</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">THE
      SECURITIES EXCHANGE ACT OF 1934</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>April
      3, 2006</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">Date
      of
      Report (date of earliest event reported)</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">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>THE
      BUCKLE, INC.</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="left"><br>
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            <tr>
              <td align="left" valign="top" width="32%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><strong><font size="2">Nebraska</font></strong></div>
              </td>
              <td width="2%">&#160;</td>
              <td align="left" valign="top" width="32%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2"><strong>001</strong><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">-</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>12951</strong></font></font></div>
              </td>
              <td width="2%">&#160;</td>
              <td align="left" valign="top" width="32%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><strong><font size="2">47-0366193</font></strong></div>
              </td>
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                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">(State
                  or other jurisdiction of</font></div>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">
                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">incorporation
                    or
                    organization)</font></div>
                </div>
              </td>
              <td width="2%">&#160;</td>
              <td align="left" valign="top" width="32%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">(Commission
                  File Number) </font></div>
              </td>
              <td width="2%">&#160;</td>
              <td align="left" valign="top" width="32%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">(I.R.S.
                  Employer&#160; </font><font size="2">Identification No.)</font></div>
              </td>
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              <td align="left" valign="top" width="32%">&#160;</td>
              <td width="2%">&#160;</td>
              <td align="left" valign="top" width="32%">&#160;</td>
              <td width="2%">&#160;</td>
              <td align="left" valign="top" width="32%">&#160;</td>
            </tr>
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              <td align="left" colspan="3" valign="top" width="66%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><strong><font size="2">2407
                  West 24th Street, Kearney,
                  Nebraska</font></strong></div>
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              <td width="2%">&#160;</td>
              <td align="left" valign="top" width="32%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><strong><font size="2">68845-4915</font></strong></div>
              </td>
            </tr>
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                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">(Address
                  of principal executive
                  offices)</font></div>
              </td>
              <td width="2%">&#160;</td>
              <td align="left" valign="top" width="32%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">(Zip
                  Code)</font></div>
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      telephone number, including area code: </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(308)
      236-8491</strong></font></div>
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      name, former address and former fiscal year if changed since last
      report)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 27pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
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            <td align="left">
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Written
                communications pursuant to Rule 425 under the Securities Act (17
                CFR
                230.425)</font></div>
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            <td align="left" style="width: 27pt;"><font style="FONT-FAMILY: Wingdings" size="3">o</font></td>
            <td align="left">
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Soliciting
                material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                240.14a-12)</font></div>
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            <td align="left" style="width: 27pt;"><font style="FONT-FAMILY: Wingdings" size="3">o</font></td>
            <td align="left">
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pre-commencement
                communications pursuant to Rule 14d-2(b) under the Exchange Act (17
                CFR
                </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">240.14d-2(b))</font></div>
            </td>
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            <td align="left" style="width: 27pt;"><font style="FONT-FAMILY: Wingdings" size="3">o</font></td>
            <td align="left">
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pre-commencement
                communications pursuant to Rule 13e-4(c) under the Exchange Act (17
                CFR
                </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">240.13e-4(c))</font></div>
            </td>
          </tr>

      </table>
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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">TABLE
      OF
      CONTENTS</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="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">ITEM
      4.02(a) Non-Reliance on Previously Issued Financial Statements or a Related
      Audit Report or Completed Interim Review</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">SIGNATURES</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"><br></div>
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    <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
      4.02(a). Non-Reliance on Previously Issued Financial Statements or a Related
      Audit Report or Completed Interim Review</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
      March
      29, 2006, the management of The Buckle, Inc. (the &#8220;Company&#8221;) and the Audit
      Committee of the Board of Directors, after discussions with Deloitte &amp;
Touche LLP (&#8220;Deloitte &amp; Touche&#8221;), the Company&#8217;s independent registered
      public accounting firm, concluded that the balance sheets and statements of
      cash
      flows included in the Company&#8217;s Form 10-K for the fiscal year ended January 29,
      2005 and Forms 10-Q for each of the three quarters of the fiscal year ended
      January 28, 2006 should be restated in order to correct certain classification
      errors, as discussed below. As such, the previously filed financial statements
      and the report of the independent registered public accounting firm for the
      fiscal year ended January 29, 2005 should no longer be relied upon.</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">The
      restatements relate to the classification of auction rate securities both on
      the
      balance sheets and in the statements of cash flows. Auction rate securities
      are
      highly liquid investments that are reset through a &#8220;dutch auction&#8221; process that
      occurs every 7 to 49 days, depending on the terms of the individual security.
      Given the liquid nature of such securities, they had previously been classified
      as cash equivalents on both the balance sheets and in the statements of cash
      flows. However, given that such auction rate securities have long-term stated
      maturities and that the issuers of such auction rate securities are under no
      obligation to redeem them prior to their stated maturities; the Company has
      determined that its investments in such securities should be classified as
      short-term available-for-sale investments, rather than as cash
      equivalents.</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">This
      restatement has no impact on previously reported results of operations, total
      current assets, total assets or stockholders&#8217; equity. It will, however, result
      in the restatement of previously reported cash and cash equivalents and short
      term investments in the balance sheet as of January 29, 2005 in the amount
      of
      $133.7 million. It will also result in a $33.3 million and $33.8 million
      restatement of previously reported net cash flows from investing activities
      in
      the statements of cash flows for the fiscal years ended January 31, 2004 and
      January 29, 2005, 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">The</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      Company
      plans to restate its financial statements as of January 29, 2005 and for the
      fiscal years ended January 31, 2004 and January 29, 2005, previously issued
      in
      its Annual Report on Form 10-K for the fiscal year ended January 29, 2005.
      The
      Company plans to restate its financial statements for these annual periods
      in
      its Annual Report on Form 10-K for the fiscal year ended January 28, 2006.
      The
      Company will also restate its financial statements for the interim periods
      ended
      April 30, 2005, July 30, 2005 and October 29, 2005, previously issued on Forms
      10-Q, prospectively as it files its Quarterly Reports on Form 10-Q during fiscal
      2006. Investors or other interested parties should refer to the Company's Annual
      Report on Form 10-K for the fiscal year ended January 28, 2006 and Quarterly
      Reports on Form 10-Q for the fiscal 2006 interim periods, upon filing with
      the
      SEC, for additional information. </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">The
      Company has discussed the disclosures contained in this filing with Deloitte
      &amp; Touche.</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">SIGNATURES</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">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>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
      <div>
        <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: ">&#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>
            </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: ">The
                Buckle,
                Inc.</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><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:&#160;April
                3, 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;KAREN
                B.
                RHOADS</font></td>
            </tr>
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              <td align="left">
                <hr style="COLOR: black" align="left" noshade size="2" width="80%"><font size="2">Name:
                Karen B. Rhoads</font></td>
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              <td>
                <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Title:
                  Vice President of Finance,</font></div>
                <div><font size="2">Treasurer and Chief Financial
                  Officer</font></div>
              </td>
            </tr>

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{"company-data": {"conformed-name": "BUCKLE INC", "cik": "0000885245", "assigned-sic": "5651", "irs-number": "470366193", "state-of-incorporation": "NE", "fiscal-year-end": "0201"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-12951", "film-number": "06732085"}, "business-address": {"street1": "2407 W 24TH ST", "city": "KEARNEY", "state": "NE", "zip": "68847", "phone": "3082368491"}, "mail-address": {"street1": "P O BOX 1480", "city": "KEARNEY", "state": "NE", "zip": "68848-1480"}}
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
April
      3, 2006
Date
      of
      Report (date of earliest event reported)
THE
      BUCKLE, INC.
(Exact
      name of Registrant as specified in its charter)
Nebraska
001
-
12951
47-0366193
(State
                  or other jurisdiction of
incorporation
                    or
                    organization)
(Commission
                  File Number)
(I.R.S.
                  Employer
Identification No.)
2407
                  West 24th Street, Kearney,
                  Nebraska
68845-4915
(Address
                  of principal executive
                  offices)
(Zip
                  Code)
Registrant's
      telephone number, including area code:
(308)
      236-8491
(Former
      name, former address and former fiscal year 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:
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))
TABLE
      OF
      CONTENTS
ITEM
      4.02(a) Non-Reliance on Previously Issued Financial Statements or a Related
      Audit Report or Completed Interim Review
SIGNATURES
ITEM
      4.02(a). Non-Reliance on Previously Issued Financial Statements or a Related
      Audit Report or Completed Interim Review
On
      March
      29, 2006, the management of The Buckle, Inc. (the "Company") and the Audit
      Committee of the Board of Directors, after discussions with Deloitte &
Touche LLP ("Deloitte & Touche"), the Company's independent registered
      public accounting firm, concluded that the balance sheets and statements of
      cash
      flows included in the Company's Form 10-K for the fiscal year ended January 29,
      2005 and Forms 10-Q for each of the three quarters of the fiscal year ended
      January 28, 2006 should be restated in order to correct certain classification
      errors, as discussed below. As such, the previously filed financial statements
      and the report of the independent registered public accounting firm for the
      fiscal year ended January 29, 2005 should no longer be relied upon.
The
      restatements relate to the classification of auction rate securities both on
      the
      balance sheets and in the statements of cash flows. Auction rate securities
      are
      highly liquid investments that are reset through a "dutch auction" process that
      occurs every 7 to 49 days, depending on the terms of the individual security.
      Given the liquid nature of such securities, they had previously been classified
      as cash equivalents on both the balance sheets and in the statements of cash
      flows. However, given that such auction rate securities have long-term stated
      maturities and that the issuers of such auction rate securities are under no
      obligation to redeem them prior to their stated maturities; the Company has
      determined that its investments in such securities should be classified as
      short-term available-for-sale investments, rather than as cash
      equivalents.
This
      restatement has no impact on previously reported results of operations, total
      current assets, total assets or stockholders' equity. It will, however, result
      in the restatement of previously reported cash and cash equivalents and short
      term investments in the balance sheet as of January 29, 2005 in the amount
      of
      $133.7 million. It will also result in a $33.3 million and $33.8 million
      restatement of previously reported net cash flows from investing activities
      in
      the statements of cash flows for the fiscal years ended January 31, 2004 and
      January 29, 2005, respectively.
The
Company
      plans to restate its financial statements as of January 29, 2005 and for the
      fiscal years ended January 31, 2004 and January 29, 2005, previously issued
      in
      its Annual Report on Form 10-K for the fiscal year ended January 29, 2005.
      The
      Company plans to restate its financial statements for these annual periods
      in
      its Annual Report on Form 10-K for the fiscal year ended January 28, 2006.
      The
      Company will also restate its financial statements for the interim periods
      ended
      April 30, 2005, July 30, 2005 and October 29, 2005, previously issued on Forms
      10-Q, prospectively as it files its Quarterly Reports on Form 10-Q during fiscal
      2006. Investors or other interested parties should refer to the Company's Annual
      Report on Form 10-K for the fiscal year ended January 28, 2006 and Quarterly
      Reports on Form 10-Q for the fiscal 2006 interim periods, upon filing with
      the
      SEC, for additional information.
The
      Company has discussed the disclosures contained in this filing with Deloitte
      & Touche.
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.
The
                Buckle,
                Inc.
Date: April
                3, 2006
By:
/s/ KAREN
                B.
                RHOADS
Name:
                Karen B. Rhoads
Title:
                  Vice President of Finance,
Treasurer and Chief Financial
                  Officer