8-K

                                 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) April 20, 2006

                         Commission File Number: 1-14222

                         SUBURBAN PROPANE PARTNERS, L.P.
             (Exact name of registrant as specified in its charter)


                      Delaware                                   22-3410353
         (State or other jurisdiction                      (I.R.S. Employer
      of incorporation or organization)                  Identification No.)

                                240 Route 10 West
                           Whippany, New Jersey 07981
                                 (973) 887-5300
          (Address, including zip code, and telephone number, including
             area code, of registrant's principal executive offices)

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:


[  ]   Written communications pursuant to Rule 425 under the Securities Act
       (17 CFR 230.425)

[  ]   Soliciting material pursuant to Rule 14a-12 under the Exchange Act
       (17 CFR 240.14a-12)

[  ]   Pre-commencement communications pursuant to Rule 14d-2(b) under the
       Exchange Act (17 CFR 240.14d-2(b))

[  ]   Pre-commencement communications pursuant to Rule 13e-4(c) under the
       Exchange Act (17 CFR 240.13e-4(c))






ITEM 7.01.  REGULATION FD DISCLOSURE

ITEM 8.01.  OTHER EVENTS

On April 20, 2006, Suburban Propane Partners, L.P. (the "Partnership") issued a
press release (the "Press Release") announcing its Fiscal 2006 Second Quarter
Distribution Declaration. A copy of the Press Release has been furnished as
Exhibit 99.1 to this Current Report.

In accordance with Treasury Regulation 1.1446-4(d), the Partnership hereby
notifies all nominees that they are responsible for withholding 35% of the
fiscal 2006 second quarter distribution from foreign investors (nonresident
aliens, foreign corporations, foreign trusts and foreign estates) as required
under Section 1446 of the Internal Revenue Code.

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS

(c) Exhibits.

    99.1     Press Release of Suburban Propane Partners, L.P. dated April 20,
             2006, announcing the Fiscal 2006 Second Quarter Distribution
             Declaration.

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.


April 20, 2006                   SUBURBAN PROPANE PARTNERS, L.P.
                                 By: /s/ Michael A. Stivala
                                 ------------------------------------
                                 Name: Michael A. Stivala
                                 Title: Controller and Chief Accounting Officer




EXHIBITS


Exhibit No.     Exhibit
99.1            Press Release of Suburban Propane Partners, L.P. dated April 20,
                2006, announcing the Fiscal 2006 Second Quarter Distribution
                Declaration.

EX-99.1

[SUBURBAN PROPANE LOGO]                                            NEWS RELEASE
                                                      Contact: Robert M. Plante
                                       Vice President & Chief Financial Officer
                                          P.O. Box 206, Whippany, NJ 07981-0206
                                                            Phone: 973-503-9252

- ------------------------------------------------------------------------------

FOR IMMEDIATE RELEASE

  SUBURBAN PROPANE PARTNERS, L.P. DECLARES QUARTERLY DISTRIBUTION OF $0.6125
              PER COMMON UNIT FOR FISCAL 2006 SECOND QUARTER

WHIPPANY, NEW JERSEY, APRIL 20, 2006 -- Suburban Propane Partners, L.P.
(NYSE:SPH), a nationwide marketer of propane gas, fuel oil and related products
and services, today announced its Board of Supervisors declared a quarterly
distribution of $0.6125 per Common Unit for the three months ended March 25,
2006. The distribution equates to $2.45 per Common Unit annualized and is
payable on May 9, 2006 to Common Unitholders of record as of May 2, 2006.

Suburban Propane Partners, L.P. is a publicly traded Master Limited Partnership
listed on the New York Stock Exchange. Headquartered in Whippany, New Jersey,
Suburban has been in the customer service business since 1928. The Partnership
serves the energy needs of approximately 1,000,000 residential, commercial,
industrial and agricultural customers through more than 370 locations in 30
states.

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