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 (Date of earliest event reported): May 15, 2006

American Medical Alert Corp.

(Exact name of registrant as specified in its charter)

New York	333-54992	11-2571221
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

3265 Lawson Boulevard, Oceanside, New York	11572
(Address of Principal Executive Offices)	(Zip Code)

Registrant's telephone number, including area code: (516) 536-5850

Not Applicable

(Former Name or Former Address, if Changed Since Last Report)

Item 2.02. Results of Operations and Financial Condition.

On May 15, 2006 the Company issued a press release announcing the results of operations for the quarter ended March 31, 2006. A copy of such press release is attached hereto as Exhibit 99.1.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits:

99.1   Press release of American Medical Alert Corp., issued May 15, 2006.

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 thereunto duly authorized.

Date:May 15, 2006

AMERICAN MEDICAL ALERT CORP.

By:/s/ Richard Rallo                                   

Name: Richard Rallo

Title: Chief Financial Officer

EX-99.1

Exhibit 99.1

Contact:

Randi Baldwin

Vice President Communications & Marketing

American Medical Alert Corporation

(516) 536-5850

AMERICAN MEDICAL ALERT CORPORATION REPORTS

FIRST QUARTER 2006 RESULTS

Company realizes revenue growth of 36.5% and 23.5% increase in earnings

as its growth strategy continues to show solid results.

OCEANSIDE, New York. -May 15, 2006 - American Medical Alert Corp. (NASDAQ: AMAC) a provider of healthcare communication services and advanced telehealth monitoring technologies, today announced operating results for the quarter ended March 31, 2006.

Revenues for the quarter ended March 31, 2006, consisting primarily of monthly recurring revenues (MRR), increased 36.5% to $7,150,211 as compared to $5,238,570 for the same period in 2005. Net income for the quarter ended March 31, 2006 increased 23.5% to $279,767 or $0.03 per diluted share compared to $226,499 or $0.03 per diluted share for the same period in 2005. Net Income for the trailing twelve months ended March 31, 2006 and 2005 was $985,704 and $457,303, respectively.

Earnings before interest, taxes and depreciation and amortization (“EBITDA”) for the quarter ended March 31, 2006 increased 16.8% to $1,358,855 as compared to $1,163,239 for the same period in 2005. EBITDA for the trailing twelve months ended March 31, 2006 and 2005 was $5,108,358 and $4,016,958, respectively, a 27.2% increase.

The Company affirms its guidance issued on March 30, 2006 that gross revenues, consisting primarily of monthly recurring revenue (MRR), will increase by 34% to $30,000,000 while also projecting a 29% increase in earnings to $1,200,000 for the year ending December 31, 2006. This projection does not assume any contribution to anticipated results from future acquisitions.

Howard M. Siegel, AMAC’s Chief Executive Officer, commented, “We continue to observe the beneficial effects of our roll-up strategy of Telephone Answering Services and our migration from a basic PERS product offering to a comprehensive telehealth offering. We also expect to achieve improved gross profit margins through the consolidation of both our fulfillment and engineering facilities into the new centralized operation in Long Island City, New York by the end of 2006. Mr. Siegel further commented, “AMAC is committed to expanding its health and safety monitoring services division (HSMS) to include call-center-based, health and disease management services as an adjunct component of its remote patient monitoring platform. This expansion is expected to allow AMAC to compete more effectively for business from a broader spectrum of organizations involved in the management and care of chronic disease.”

About American Medical Alert Corp.

AMAC is a healthcare communications company dedicated to the provision of support services to the healthcare community. AMAC's product and service portfolio includes Personal Emergency Response Systems (PERS) and emergency response monitoring, electronic medication reminder devices, disease management monitoring appliances and healthcare communication solutions services. AMAC operates seven communication centers under local trade names: HLINK OnCall, Long Island City, NY, North Shore TAS, Port Jefferson, NY, Live Message America, Audubon, NJ, ACT Teleservice, Newington, CT and Springfield, MA, MD OnCall, Cranston RI and Capitol Medical Bureau Rockville, MD to support the delivery of high quality, healthcare communications.

Use of Non-GAAP Financial Information

In addition to the results reported in accordance with accounting principles generally accepted in the United States (“GAAP”) included in this press release, the Company has provided information regarding certain non-GAAP financial measure. This measure is “earnings before interest, taxes and depreciation and amortization (“EBITDA”)”. Such information is reconciled to its closest GAAP measure in accordance with the Securities and Exchange Commission rules and is included in the attached supplemental data.

Management believes that the non-GAAP financial measure used in this press release is useful to both management and investors in their analysis of the Company’s financial position and results of operations. Management believes that EBITDA is a useful measure of the Company's financial performance as it is an indicator of the Company's ability to generate cashflow to make acquisitions, reinvest in new telehealth products and liquidate liabilities. Management also uses EBITDA for planning purposes to determine appropriate levels of operating and capital investments.

EBITDA is a non-GAAP financial measure and although management and some members of the investment community utilize it to measure financial performance, EBITDA should not be viewed as a substitute for financial data prepared in accordance with GAAP or as a measure of profitability. Additionally, the non-GAAP financial measure as presented by AMAC may not be comparable to similarly titled measures reported by other companies.

Forward Looking Statements

This press release contains forward-looking statements that involve a number of risks and uncertainties. Forward-looking statements may be identified by the use of forward-looking terminology such as "may," "will," "expect," "believe," "estimate," "anticipate," "continue," or similar terms, variations of those terms or the negative of those terms. Important factors that could cause actual results to differ materially from those indicated by such forward-looking statements are set forth in the Company's filings with the Securities and Exchange Commission (SEC), including the Company's Annual Report on Form 10-KSB, the Company's Quarterly Reports on Forms 10-Q, and other filings and releases. These include uncertainties relating to government regulation, technological changes, costs relating to ongoing FCC remediation efforts, our expansion plans, our contract with the City of New York and product liability risks.

Statements of income for the three months ended March 31, 2006 and 2005 and balance sheets as of March 31, 2006 and December 31, 2005 are attached.

AMAC SELECTED FINANCIAL DATA

	3/31/2006		3/31/2005
Revenues	$	7,150,211	$	5,238,570
Net Income	$	279,767	$	226,499
Net Income per Share
Basic	$	0.03	$	0.03
Diluted	$	0.03	$	0.03
Basic Weighted Average
Shares Outstanding		8,774,571		8,096,557
Diluted Weighted Average
Shares Outstanding		9,271,554		8,879,144
CONDENSED BALANCE SHEET
				March 31,		December 31,
				2006		2005
				(Unaudited)
ASSETS
Current Assets			$	8,177,848	$	8,343,781
Fixed Assets - Net				8,644,085		7,810,658
Other Assets				13,709,405		10,440,897
Total Assets			$	30,531,338	$	26,595,336
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities			$	5,540,178	$	4,495,784
Deferred Income Tax				1,037,000		971,000
Long-term Debt				4,275,562		2,429,396
Other Liabilities				457,168		315,230
Total Liabilities			$	11,309,908	$	8,211,410
Stockholders’ Equity				19,221,430		18,383,926
Total Liabilities and Stockholders’ Equity			$	30,531,338	$	26,595,336

Earnings before interest, taxes and depreciation and amortization for the three months and trailing twelve months ended March 31, 2006 and 2005.

			Add:				Less:
	3/31/06		12/31/2005		Subtotal		3/31/2005		Total
Net Income		279,767		932,436		1,212,203		226,499		985,704
Add Backs:
Taxes		238,000		866,000		1,104,000		210,000		894,000
Interest		62,042		52,638		114,680		12,404		102,276
Depreciation & Amort.		779,046		3,061,668		3,840,714		714,336		3,126,378
EBITDA		1,358,855								5,108,358
			Add:				Less:
	3/31/05		12/31/2004		Subtotal		3/31/2004			Total
Net Income		226,499		410,606		637,105		179,802		457,303
Add Backs:
Taxes		210,000		398,000		608,000		175,000		433,000
Interest		12,404		58,184		70,588		15,917		54,671
Depreciation & Amort.		714,336		3,071,424		3,785,760		713,776		3,071,984
EBITDA		1,163,239								4,016,958