8-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

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))

EXPLANATORY NOTE

This Form 8-K/A is being filed to amend Item 2.05 of the Current Report on Form 8-K of Collins & Aikman Floorcoverings, Inc. filed with the Securities and Exchange Commission on December 7, 2006 to disclose the disposal strategy and estimated costs and cash expenditures associated with the action.

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.

On February 7, 2007, the Company announced that it has entered into a definitive agreement for the sale of its United Kingdom subsidiary, Tandus Europe Ltd., to Interior Projects Solutions Limited (the “Purchaser”) in exchange for a note with a face value of $4.0 million. The Purchaser will continue to manufacture carpet products for distribution throughout Europe and, under a separate agreement, will be the exclusive distributor of the Company’s products in several European countries. Additionally, certain products manufactured by the Purchaser will continue to bear the Company’s C&A brand. The distribution agreement allows the Company to reach significantly more of the European market than was possible with its internal sales force.

The Company estimates that it will incur a net loss on the sale of approximately $2.5 million, which includes $0.4 million of severance and employee-related expenses and $0.2 million of legal, professional fees and closing costs. The transaction closed on February 5, 2007 and is subject to a post closing adjustment based on net asset values as of the closing date. Future cash expenditures related to the transaction are expected to be immaterial.

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.
99.2	Press release of Collins & Aikman Floorcoverings, Inc. dated February 7, 2007.

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: February 8, 2007

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.

###

MONTEREY C&A CROSSLEY

EX-99.2

Exhibit 99.2

311 SMITH INDUSTRIAL BLVD DALTON, GA 30721 706.259.9711

FOR IMMEDIATE RELEASE

MORE INFORMATION:

Leonard F. Ferro

Chief Financial Officer

T: 706.259.2689

TANDUS ANNOUNCES SALE OF U.K. MANUFACTURING OPERATIONS

DALTON, Ga. (February 7, 2007) – Tandus Group, Inc. (“Tandus” and “the Company”) has announced the sale of its United Kingdom (U.K.) subsidiary Tandus Europe Ltd. as part of the Company’s previously announced intention to consolidate its international manufacturing to primary regions in North America and China.

The purchaser, Interior Projects Solutions Limited, will continue to manufacture carpet products for distribution throughout Europe. Under a separate agreement the purchaser will be the exclusive distributor of the Company’s products, under the Monterey, C&A and Crossley brand names, in several European countries. Additionally, certain products manufactured in the Wales facility will continue to bear the C&A brand.

“After careful consideration it was determined that the sale of Tandus Europe Ltd. was in the best interest of both the Company and its former Wales based employees,” said Leonard F. Ferro, Chief Financial Officer, Tandus. “The distribution agreement allows the Company to reach significantly more of the European market than was possible with its internal sales force. We are pleased to be able to partner with Interior Projects Solutions to effect the sale and the ongoing distribution arrangement.”

ABOUT TANDUS

Tandus unites the industry’s leading specialized commercial flooring brands – Monterey, C&A and Crossley – to offer 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.

###

MONTEREY C&A CROSSLEY