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<SEC-DOCUMENT>0001014108-06-000131.txt : 20060516
<SEC-HEADER>0001014108-06-000131.hdr.sgml : 20060516
<ACCEPTANCE-DATETIME>20060516170217
ACCESSION NUMBER:		0001014108-06-000131
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060515
FILED AS OF DATE:		20060516
DATE AS OF CHANGE:		20060516

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GARMIN LTD
		CENTRAL INDEX KEY:			0001121788
		STANDARD INDUSTRIAL CLASSIFICATION:	SEARCH, DETECTION, NAVIGATION, GUIDANCE, AERONAUTICAL SYS [3812]
		IRS NUMBER:				980229227
		FISCAL YEAR END:			1230

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 309 UGLAND HOUSE
		STREET 2:		SOUTH CHURCH ST GEORGETOWN
		CITY:			GRAND CAYMAN
		BUSINESS PHONE:		9133978200

	MAIL ADDRESS:	
		STREET 1:		C/O GARMIN INTERNATIONAL INC
		STREET 2:		1200 E 151ST STREET
		CITY:			OLATHE
		STATE:			KS
		ZIP:			66062

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ELLER DONALD
		CENTRAL INDEX KEY:			0001134103

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-31983
		FILM NUMBER:		06846689

	BUSINESS ADDRESS:	
		STREET 1:		C/O GARMIN INTERNATIONAL INC
		STREET 2:		1200 EAST 151ST STREET
		CITY:			OLATHE
		STATE:			KS
		ZIP:			66062
		BUSINESS PHONE:		9133978448
</SEC-HEADER>
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<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
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            <transactionCoding>
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                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
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                <transactionShares>
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                <transactionPricePerShare>
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                <transactionAcquiredDisposedCode>
                    <value>D</value>
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            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
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        <nonDerivativeTransaction>
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            <transactionDate>
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        <nonDerivativeTransaction>
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                <value>2006-05-15</value>
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                <transactionPricePerShare>
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                <sharesOwnedFollowingTransaction>
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        <nonDerivativeTransaction>
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            <transactionDate>
                <value>2006-05-15</value>
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                <transactionFormType>4</transactionFormType>
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                <transactionPricePerShare>
                    <value>94.32</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
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                <sharesOwnedFollowingTransaction>
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        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Shares</value>
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                <sharesOwnedFollowingTransaction>
                    <value>800000</value>
                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
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                <natureOfOwnership>
                    <value>Footnote</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">This sale of shares is pursuant to a Rule 10b5-1 Trading Plan adopted by the Reporting Person on October 31, 2005.</footnote>
        <footnote id="F2">Owned by Donald H. Eller Living Trust dated June 10, 1999.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>John A. Granda, Attorney in Fact</signatureName>
        <signatureDate>2006-05-16</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----