8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to the Section 13 or 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): December 4, 2006

COLLINS & AIKMAN FLOORCOVERINGS, INC.

(Exact name of registrant as specified in its charter)

Delaware	000-22791	58-2151061
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(IRS Employer Identification No.)

311 Smith Industrial Boulevard

Dalton, Georgia 30721

(Address of principal executive offices)

(706) 259-9711

(Registrant’s telephone number, including area code)

Not Applicable

(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:

¨ 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 2.05. COSTS ASSOCIATED WITH EXIT OR DISPOSAL ACTIVITIES.

On December 4, 2006, Collins & Aikman Floorcoverings, Inc. (the “Company”) and its parent, Tandus Group, Inc., announced its intent to exit manufacturing in the United Kingdom. The Company is currently attempting to negotiate a sale of the manufacturing facility. If the Company is unable to sell the facility, it will likely cease production near the end of January 2007. The Company intends to maintain a sales presence in the United Kingdom, but has determined that supplying the European market from production in its United States or Asian manufacturing facilities provides greater economic feasibility.

Due to the uncertainty associated with the potential sale of the facility, the Company is unable at this time to make a determination as to any estimated costs expected to be incurred in connection with the closure.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.

(d) Exhibit.

Exhibit No.	Description
99.1	Press release of Collins & Aikman Floorcoverings, Inc. dated December 6, 2006.

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 hereunto duly authorized.

	Collins & Aikman Floorcoverings, Inc.
	By:	/s/ Leonard F. Ferro Leonard F. Ferro Vice President and Chief Financial Officer
Date: December 7, 2006

EX-99.1

Exhibit 99.1

311 SMITH INDUSTRIAL BLVD DALTON, GA 30721 706.259.9711

FOR IMMEDIATE RELEASE

INFORMATION:

Leonard F. Ferro

Chief Financial Officer

T: 706.259.2689

TANDUS ANNOUNCES CONSOLIDATION OF INTERNATIONAL MANUFACTURING

DALTON, Ga. (December 6, 2006) — Tandus has announced its intention to consolidate its international manufacturing to primary regions in North America and China. This move will involve the closure or sale of its United Kingdom (U.K.) manufacturing operations. The company has several interested parties who have expressed interest in the plant located in Blaina, Wales.

Tandus has maintained a sales and marketing presence in the U.K. since 1987. The Company will continue to market its Monterey, C&A, and Crossley brands throughout the U.K. and Europe. These products will be serviced from manufacturing facilities in North America and China.

“After careful consideration it was determined that the product capabilities required by the market could not be fully met by local production in Wales,” said Len Ferro, Chief Financial Officer, Tandus. “Sourcing from North America and China is the best and most efficient way to market the extensive portfolio of modular carpets and broadloom products available through Tandus brands.”

ABOUT TANDUS

Tandus unites the industry’s leading specialized flooring brands – Monterey, C&A, and Crossley. Drawing upon each brand’s individual strengths, Tandus offers its customers single-source innovative product design and technology, comprehensive services, and environmental leadership. Based in Dalton, Ga., Tandus is a leading commercial floorcoverings company. More information can be found online at www.tandus.com.

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MONTEREY        C&A        CROSSLEY