UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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): October 26, 2006

	JPMORGAN CHASE & CO.
	(Exact Name of Registrant
	as Specified in Charter)
DELAWARE
(State or Other Jurisdiction of Incorporation)
001-05805		13-2624428
(Commission File Number)		(IRS Employer Identification No.)
270 Park Avenue,		10017
New York, NY
(Address of Principal Executive Offices)		(Zip Code)
	Registrant’s telephone number, including area code: (212) 270-6000

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):

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 9.01. Financial Statements and Exhibits

     (d) Exhibits

     The following Exhibits are incorporated by reference into the Registration Statement on Form S-3ASR (333-130051) of JPMorgan Chase & Co. (the “Registrant”) as exhibits thereto and are filed as part of this Current Report.

8.1®	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the S&P 500® Index due April 30, 2014
8.2	Tax Opinion of Davis Polk & Wardwell relating to 9.0% Reverse Exchangeable Notes due April 30, 2007 Linked to the Common Stock of Exxon Mobil Corporation
8.3	Tax Opinion of Davis Polk & Wardwell relating to 20.0% Reverse Exchangeable Notes due April 30, 2007 Linked to the Common Stock of AMR Corporation
8.4®	Tax Opinion of Davis Polk & Wardwell relating to Lesser Index Return Enhanced Notes Linked to TOPIX® Index and the Nikkei 225 Index due November 30, 2007
8.5SM	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the Dow Jones – AIG Commodity IndexSM due October 31, 2011

2

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.

JPMORGAN CHASE & CO. (Registrant)
By:	/s/ Anthony J. Horan
	Name:	Anthony J. Horan
	Title:	Corporate Secretary

Dated: October 30, 2006

3

EXHIBIT INDEX

Exhibit Number Description

8.1®	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the S&P 500® Index due April 30, 2014
8.2	Tax Opinion of Davis Polk & Wardwell relating to 9.0% Reverse Exchangeable Notes due April 30, 2007 Linked to the Common Stock of Exxon Mobil Corporation
8.3	Tax Opinion of Davis Polk & Wardwell relating to 20.0% Reverse Exchangeable Notes due April 30, 2007 Linked to the Common Stock of AMR Corporation
8.4®	Tax Opinion of Davis Polk & Wardwell relating to Lesser Index Return Enhanced Notes Linked to TOPIX® Index and the Nikkei 225 Index due November 30, 2007
8.5SM	Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the Dow Jones – AIG Commodity IndexSM due October 31, 2011

4