================================================================================
                                  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 (DATE OF EARLIEST EVENT REPORTED): APRIL 28, 2006

                                 LSB CORPORATION
             (Exact name of registrant as specified in its charter)


       MASSACHUSETTS                   000-32955                 04-3557612
(State or other jurisdiction    (Commission File Number)      (I.R.S. Employer
     of incorporation)                                       Identification No.)

                              ---------------------

                             30 MASSACHUSETTS AVENUE
                       NORTH ANDOVER, MASSACHUSETTS 01845
                                 (978) 725-7500
    (Address,including zip code, of registrant's principal executive offices
            and 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))

================================================================================



Item 2.02.        Results of Operations and Financial Condition.

         On April 28, 2006, the registrant announced, in a press release, its
earnings results for the first quarter 2006 and its quarterly dividend to
shareholders. A copy of the press release issued by the registrant is herewith
attached as Exhibit 99.1 and is incorporated herein by reference.

Item 9.01.        Financial Statements and Exhibits

(c)      Exhibits.

99.1     Press Release dated April 28, 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.


LSB CORPORATION


DATED: April 28, 2006


By: /s/ Gerald T. Mulligan
    -----------------------------------------------
    Gerald T. Mulligan
    President and Chief Executive Officer





                                  EXHIBIT INDEX


        Exhibit No.     Description

           99.1         Press Release dated April 28, 2006