8-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

Amendment No. 1 to

CURRENT REPORT

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

Date of Report (Date of earliest event reported):May 1, 2007

ARVINMERITOR, INC.

(Exact name of registrant as specified in its charter)

Indiana	1-15983	38-3354643
(State or other jurisdiction of incorporation)	(Commission File No.)	(IRS Employer Identification No.)

2135 West Maple Road

Troy, Michigan

(Address of principal executive offices)

48084-7186

(Zip code)

Registrant’s telephone number, including area code: (248) 435-1000

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))

Item 2.02. Results of Operations and Financial Condition

ArvinMeritor, Inc. filed a Current Report on Form 8-K on May 1, 2007, reporting under Item 2.02 that it had issued a press release reporting its financial results for the fiscal quarter ended March 31, 2007, and furnishing the press release as an exhibit. ArvinMeritor hereby amends the Current Report on Form 8-K to revise certain attachments to the press release to reflect the reclassification of $18 million of accounts receivable from assets of discontinued operations to continuing operations. The revised Summary Consolidated Balance Sheet and Condensed Consolidated Statement of Cash Flows, reflecting this reclassification, are furnished as Exhibit 99a to this Form 8-K/A. A complete copy of the press release, incorporating these revisions, is available on the ArvinMeritor website (www.arvinmeritor.com).

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

99a – Revised Summary Consolidated Balance Sheet, March 31, 2007 and

September 30, 2006, and Revised Condensed Consolidated Statement of Cash Flows, Six Months Ended March 31, 2007 and 2006

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.

ARVINMERITOR, INC.

By: /s/ Vernon G. Baker, II

Vernon G. Baker, II

Senior Vice President and General Counsel

Date: May 2, 2007

EXHIBIT INDEX

Exhibit No.		Description
99a	Revised Summary Consolidated Balance Sheet, March 31, 2007 and September 30, 2006, and Revised Condensed Consolidated Statement of Cash Flows, Six Months Ended March 31, 2007 and 2006

EX-99.A

ARVINMERITOR, INC.
SUMMARY CONSOLIDATED BALANCE SHEET
(In millions)
	March 31,	September 30,
ASSETS	2007	2006
	(Unaudited)
Cash and cash equivalents	$ 222	$ 350
Receivables, net	1,136	1,103
Inventories	486	488
Other current assets	240	246
Assets of discontinued operations	1,224	1,200
Net property	706	719
Goodwill	511	503
Other assets	973	904
TOTAL ASSETS	$ 5,498	$ 5,513
LIABILITIES AND SHAREOWNERS’ EQUITY
Short-term debt	$ 17	$ 56
Accounts payable	1,128	1,106
Other current liabilities	637	706
Liabilities of discontinued operations	805	712
Long-term debt	1,220	1,174
Retirement benefits	478	487
Other liabilities	228	264
Minority interests	67	64
Shareowners’ equity	918	944
TOTAL LIABILITIES AND SHAREOWNERS’ EQUITY	$ 5,498	$ 5,513
Note: Amounts at September 30, 2006 have been restated for discontinued operations.

ARVINMERITOR, INC.
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
(In millions)
	Six Months Ended
	March 31,
	2007	2006
	(Unaudited)
OPERATING ACTIVITIES
Income (loss) from continuing operations	$ (3)	$ 58
Adjustments to income (loss) from continuing operations
Depreciation and amortization	64	61
Restructuring costs, net of payments	20	(9)
Adjustment of impairment reserves	(10)	-
Gain on divestitures	(2)	(23)
Loss on debt extinguishment	6	9
Pension and retiree medical expense	67	66
Other adjustments to income (loss) from continuing operations	1	2
Pension and retiree medical contributions	(136)	(49)
Changes in receivable securitization and factoring	20	42
Changes in assets and liabilities	(81)	(54)
Cash flows provided by (used for) continuing operations	(54)	103
Cash flows provided by (used for) discontinued operations	(9)	23
CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES	(63)	126
INVESTING ACTIVITIES
Capital expenditures	(48)	(53)
Proceeds from dispositions of property and businesses	11	44
Proceeds from marketable securities	5	-
Acquisitions of businesses and investments, net of cash acquired	(2)	(1)
Net investing cash flows provided by (used for) discontinued operations	(23)	177
CASH PROVIDED BY (USED FOR) INVESTING ACTIVITIES	(57)	167

FINANCING ACTIVITIES
Change in revolving debt, net	74	-
Change in U.S. accounts receivable securitization program	(40)	94
Debt issuance	200	300
Debt buy back	(227)	(603)
Payments on lines of credit and other, net	(1)	(3)
Net change in debt	6	(212)
Costs associated with debt extinguishment and issuance	(10)	(18)
Proceeds from exercise of stock options	6	-
Cash dividends	(14)	(14)
Other financing activities	(1)	-
Net financing cash flows provided by discontinued operations	(1)	(2)
CASH USED FOR FINANCING ACTIVITIES	(14)	(246)
IMPACT OF CURRENCY ON CASH AND CASH EQUIVALENTS	6	2
CHANGE IN CASH AND CASH EQUIVALENTS	(128)	49
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	350	187
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 222	$ 236
Note: Amounts for the six months ended March 31, 2006 have been restated for discontinued operations.