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 May 8, 2006

(Date of earliest event reported)

THE YORK WATER COMPANY

(Exact name of registrant as specified in its charter)

PENNSYLVANIA	0-690		23-1242500
(State or other jurisdiction	(Commission		(I.R.S. Employer
of incorporation)	File Number)		Identification No.)
130 EAST MARKET STREET YORK, PENNSYLVANIA		17401
(Address of principal executive offices)		(Zip Code)

(717) 845-3601

(Registrant's telephone number, including area code)

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 (see General Instruction A.2. below):
¨	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))

THE YORK WATER COMPANY

Item 2.02 Results of Operations and Financial Condition.

On May 8, 2006, The York Water Company issued a press release announcing its first quarter 2006 financial results. The press release is being furnished with this Current Report on Form 8-K Exhibit 99.1 and is hereby incorporated herein by reference. This report (including the exhibit) shall not be deemed to be “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, nor shall it be incorporated by reference in any filing made by the Registrant pursuant to the Securities Act of 1933, as amended, other than to the extent that such filing incorporates by reference any or all of such information by express reference thereto.

Item 9.01 Financial Statements and Exhibits.

(c) Exhibits

99.1Press Release, May 8, 2006, issued by the York Water Company

THE YORK WATER COMPANY

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.

	THE YORK WATER COMPANY
Date: May 8, 2006	By:	/s/ Kathleen M. Miller
		Kathleen M. Miller
		Chief Financial Officer

EX-99.1

EXHIBIT 99.1

News Release
		The York Water Company
		130 East Market Street
		York, PA 17401
Contact:	Jeffrey S. Osman, President and CEO
or	Kathleen M. Miller, Chief Financial Officer
Phone:	717-845-3601	FOR IMMEDIATE RELEASE

YORK WATER COMPANY ANNOUNCES THREE MONTH EARNINGS

York, Pennsylvania, May 8, 2006: The York Water Company's (NASDAQ:YORW) President, Jeffrey S. Osman, announced today the Company's financial results for the first quarter of 2006.

President Osman reported that operating revenues of $6,614,000 increased 6.1% over the first quarter of 2005 due to growth in the customer base of approximately 2,500.

First quarter earnings of $1,259,000 increased 2.4% compared to first quarter 2005. The increase in net income is attributed to the increase in revenues.

During the first quarter of 2006, the Company incurred $3.5 million on construction projects. Approximately 45% of the construction expenditures were for an automated meter reading system and an enterprise software system. The remainder was for routine distribution system expansion and improvements.

	Three Months Ended March 31 In 000's (except per share)
	2006	2005
Water Operating Revenues	$6,614	$6,234
Net Income from Water Operations	$1,259	$1,230
Average Number of Common Shares Outstanding	6,935	6,889
Basic Earnings per Common Share	$ 0.18	$ 0.18
Dividends Paid Per Common Share	$0.168	$0.156

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