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: October 12, 2006

- --------------------------------------------------------------------------------
                        (Date of earliest event reported)

                                  ABIOMED, Inc.
- --------------------------------------------------------------------------------

             (Exact name of registrant as specified in its charter)


             Delaware                                  04-2743260
   (State or other Jurisdiction                      (IRS Employer
        of Incorporation)                         Identification Number)


                                     0-20584
                            (Commission File Number)


                              22 Cherry Hill Drive
                                Danvers, MA 01923
          (Address of Principal Executive Offices, including Zip Code)

                                 (978) 777-5410
              (Registrant's Telephone Number, including Area Code)

                                 Not Applicable
          (Former Name or Former Address, if Changed Since Last Report)

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:

|_|    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 October 12, 2006, we issued a press release announcing our preliminary
revenue for the quarter ended September 30, 2006. A copy of the press release is
set forth as Exhibit 99.1 to this report and incorporated herein by reference.

     The information contained in this report, including exhibit 99.1, shall not
be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of
1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities
under that Section, nor shall it be deemed to be incorporated by reference into
any filing under the Securities Act of 1933, as amended, or the Exchange Act,
whether made before or after the date hereof and regardless of any general
incorporation language in such filing, except as expressly set forth by specific
reference in such a filing.


Item 9.01  Financial Statements and Exhibits.

(d)        Exhibits.

 Exhibit                                   Description
- ----------   -------------------------------------------------------------------
99.1         Press release dated October 12, 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 thereunto duly authorized.


                                           ABIOMED, Inc.

                                           By:  /s/   Daniel J. Sutherby
                                                --------------------------------
                                                Daniel J. Sutherby
                                                Chief Financial Officer

Date: October 12, 2006





                                  Exhibit Index


 Exhibit Number              Description
- ----------------             ---------------------------------------------------

     99.1                    Press release dated October 12, 2006.

EX-99.1

                                                                    Exhibit 99.1

         Abiomed Announces Preliminary Second Quarter Revenue


    DANVERS, Mass.--(BUSINESS WIRE)--Oct. 12, 2006--Abiomed, Inc.
(NASDAQ: ABMD) today announced second fiscal quarter ended September
30, 2006 revenue of approximately $11 million compared to revenue of
$10.9 million for the same period of fiscal 2006. Fiscal year-to date
revenue for the six months ended September 30, 2006 is expected to be
approximately $24 million, up approximately 24% compared to revenue of
approximately $19.4 million in the first six months of fiscal 2006.

    Comparing the second fiscal quarter of 2007 to the second fiscal
quarter of 2006, revenue from the Company's Impella platform (consoles
and disposables) increased approximately 70% outside the U.S., revenue
from the Company's global AB5000 platform (consoles and disposables)
increased approximately 30%, while revenue from the Company's BVS
blood pumps decreased approximately 36%.

    "Our strategic platforms of Impella and AB5000 performed well
during the quarter, however, revenue for the BVS declined," said
Michael R. Minogue, Chairman, CEO and President of Abiomed. "The BVS,
over the last 14 years, has demonstrated the highest recovery rates in
publication, and our recently launched AB5000 has provided the
flexibility of higher pulsatile flows, longer duration of support and
the ability to ambulate the patient."

    The Company will release complete second fiscal quarter 2007
results on November 8, 2006, and host a conference call to discuss the
results that day at 4:30 p.m. ET. Michael R. Minogue, Chairman, Chief
Executive Officer and President, and Daniel J. Sutherby, Chief
Financial Officer, will host the conference call. Dial-in information
for the conference call will be announced shortly.

    To listen to the call live, please tune into the webcast via
www.abiomed.com or dial 800-659-2056; the international number is
617-614-2714. The conference call passcode is 99611049. A replay of
this conference call will be available beginning at 6:30 p.m. ET on
November 8, 2006 through 6:30 p.m. ET on November 15, 2006. The replay
phone number is 888-286-8010; the international number is
617-801-6888. The replay access code is 60928364.

    ABOUT ABIOMED

    Based in Danvers, Massachusetts, Abiomed, Inc., is a leading
developer, manufacturer and marketer of medical products designed to
assist or replace the pumping function of the failing heart. Abiomed
currently manufactures and sells the AB5000(TM) Circulatory Support
System and the BVS(R) 5000 Biventricular Support System for the
temporary support of all patients with failing but potentially
recoverable hearts. In Europe, Abiomed offers the IMPELLA(R)
RECOVER(R) minimally invasive cardiovascular support systems under CE
Mark approval. The IMPELLA(R) 5.0 and 2.5 are investigational devices
limited by Federal Law solely to investigational use in the United
States. Other IMPELLA devices are not yet available for sale in the
United States. The Company's AbioCor(R) Implantable Replacement Heart
is now available under a Humanitarian Device Exemption granted by the
United States Food and Drug Administration. For additional information
please visit: www.abiomed.com.

    FORWARD-LOOKING STATEMENTS

    This Release contains forward-looking statements, including
statements regarding development of Abiomed's existing and new
products, the Company's progress toward commercial growth, and future
opportunities. The Company's actual results may differ materially from
those anticipated in these forward-looking statements based upon a
number of factors, including uncertainties associated with
development, testing and related regulatory approvals, anticipated
future losses, complex manufacturing, high quality requirements,
dependence on limited sources of supply, competition, technological
change, government regulation, future capital needs and uncertainty of
additional financing, and other risks and challenges detailed in the
Company's filings with the Securities and Exchange Commission,
including the Annual Report filed on Form 10-K. Readers are cautioned
not to place undue reliance on any forward-looking statements, which
speak only as of the date of this Release. The Company undertakes no
obligation to publicly release the results of any revisions to these
forward-looking statements that may be made to reflect events or
circumstances that occur after the date of this Release or to reflect
the occurrence of unanticipated events.

    CONTACT: Abiomed, Inc.
             Daniel J. Sutherby, 978-646-1812
             Chief Financial Officer
             ir@abiomed.com
             or
             Abiomed, Inc.
             Liza Heapes, 978-646-1668
             Media Relations
             mediarelations@abiomed.com