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):
                                  June 23, 2006



                                 PERRIGO COMPANY
             (Exact name of registrant as specified in its charter)


    MICHIGAN                         0-19725                     38-2799573
- -----------------                  ------------             -------------------
 (State of other                   (Commission                 (IRS Employer
 Jurisdiction of                   File Number)             Identification No.)
  Incorporation)

515 Eastern Avenue, Allegan, Michigan                               49010
- ---------------------------------------------------            --------------
(Address of principal executive offices)                         (Zip Code)

Registrant's telephone number, including area code:            (269) 673-8451
                                                               --------------





                                 Not Applicable
- --------------------------------------------------------------------------------
             (Former name or 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 2.05.   COSTS ASSOCIATED WITH EXIT OR DISPOSAL ACTIVITIES
ITEM 2.06.   MATERIAL IMPAIRMENTS

Since the acquisition of Agis, Perrigo Company has pursued opportunities to
integrate both businesses and to make them as efficient as possible while at the
same time evaluating ways to improve underperforming assets. This has resulted
in the June 23, 2006 approval by the Board of Directors of the Perrigo Company
of plans to exit two unprofitable lines of products, effervescent tablets and
psyllium-based laxatives. This action will result in the closure of two Michigan
plants that primarily manufacture these products. The manufacture of certain
other products will move to plants in Allegan, Michigan or the Bronx, New York.
The closing plants employ 140 workers who will be offered other employment
opportunities in the Allegan, Michigan facilities. Employees who do not relocate
will be offered a retention and severance package. The closing plants are
expected to be phased out of production by December 2006 at which time the
plants will become available for sale.

The Company expects to incur a non-cash impairment charge in the fourth quarter
of fiscal 2006 to reflect the difference between the carrying value and the fair
value of the affected assets, which include primarily land, buildings and
machinery. This pre-tax charge is expected to be approximately $8 million. The
Company is currently evaluating the assets to more closely determine the
expected sale price.

As a result of exiting the product lines, the Company expects to incur a charge
in the first half of fiscal 2007 for employee related and plant shutdown costs.
This pre-tax charge is expected to be approximately $3 million and will result
in cash outlays of the same amount throughout fiscal 2007.




ITEM 7.01. REGULATION FD DISCLOSURE

Perrigo Company issued a press release dated June 27, 2006 relating to the
matters described in the foregoing items. A copy of that press release is
furnished as Exhibit 99.1 hereto.

The information in Item 7.01 of this Report and Exhibit 99.1 are being furnished
and shall not be deemed "filed" for the purposes of Section 18 of the Securities
Exchange Act of 1934, as amended, or otherwise subject to the liabilities of
that Section. The information in Item 7.01 of this Report and Exhibit 99.1 shall
not be deemed incorporated by reference into any filing under the Securities Act
of 1933, as amended, except as shall be expressly set forth by specific
reference in such filing.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS

(d)      Exhibits

         99.1     Press release issued by Perrigo Company on June 27, 2006,
                  furnished solely pursuant to item 7.01 of Form 8-K.

SIGNATURES

Pursuant to the requirement 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.

                               PERRIGO COMPANY
                               (Registrant)



                               By: /s/ Douglas R. Schrank
                                   ----------------------
Dated: June 27, 2006               Douglas R. Schrank
                                   Executive Vice President and
                                    Chief Financial Officer
                                    (Principal Accounting and Financial Officer)


                                  Exhibit Index


         Exhibit 99.1 -- Press Release issued by Perrigo Company on June 27,
2006, furnished solely pursuant to Item 7.01 of Form 8-K.

EX-99.1

(PERRIGO LOGO)

FOR IMMEDIATE RELEASE
Ernest J. Schenk, Manager, Investor Relations and Communication
                  (269) 673-9212
E-mail: eschenk@perrigo.com


                    PERRIGO COMPANY TO CLOSE TWO FACILITIES,
                    EMPLOYEES OFFERED OPPORTUNITY TO TRANSFER

         ALLEGAN, Mich. -- June 27, 2006 -- Since the acquisition of Agis,
Perrigo Company (Nasdaq: PRGO; TASE) has pursued opportunities to integrate both
businesses and to make them as efficient as possible, while at the same time
evaluating ways to improve underperforming assets. This has resulted in today's
announcement that the Company plans to close two plants located in Holland and
Montague, Michigan. Perrigo will transfer profitable product lines from these
locations to plants in Allegan, Michigan and The Bronx, New York. The
unprofitable psyllium-based laxatives and effervescent tablets will be
discontinued.

         The Company expects to incur a pre-tax charge related to the plant
closings of approximately $8 million in the fourth quarter of fiscal 2006 ending
July 1. Perrigo also anticipates it will incur a one-time cost in fiscal 2007 of
approximately $3 million due to the closings.

         "All of the 140 employees at the Holland and Montague plants will be
offered employment opportunities in the Allegan facilities as the operations are
phased out by the end of the year," said John T. Hendrickson, Executive Vice
President and General Manager of Perrigo Consumer Healthcare. Each plant employs
about 70 people.

         "We are confident that a good number of our employees from these
locations will take the transfers and remain with Perrigo," Hendrickson said.
"This highly productive, skilled team of employees has performed very well in
Holland and Montague. The plant closures are a response to market-driven forces
- -- not a reflection on our employees' efforts."

         Perrigo employs about 5,800 people worldwide as a leading global
healthcare supplier and the world's largest manufacturer of over-the-counter
(OTC) pharmaceutical and nutritional products for the store brand market. Store
brand products are sold by food, drug, mass merchandise, dollar store and club
store retailers under their own labels. The Company also develops, manufactures
and markets prescription generic drugs, active pharmaceutical ingredients and
consumer products, and operates manufacturing facilities in the



                                       1


United States, Israel, United Kingdom, Mexico, Germany and China. Visit Perrigo
on the Internet at www.perrigo.com.

         Note: Certain statements in this press release are forward-looking
statements within the meaning of Section 21E of the Securities Exchange Act of
1934, as amended, and are subject to the safe harbor created thereby. These
statements relate to future events or the Company's future financial performance
and involve known and unknown risks, uncertainties and other factors that may
cause the actual results, levels of activity, performance or achievements of the
Company or its industry to be materially different from those expressed or
implied by any forward-looking statements. In some cases, forward-looking
statements can be identified by terminology such as "may," "will," "could,"
"would," "should," "expect," "plan," "anticipate," "intend," "believe,"
"estimate," "predict," "potential" or other comparable terminology. Please see
the "Cautionary Note Regarding Forward-Looking Statements" on pages 33 - 41 of
the Company's Form 10-K for the year ended June 25, 2005, as well as the
Company's subsequent filings with the Securities and Exchange Commission, for a
discussion of certain important factors that relate to forward-looking
statements contained in this press release. Although the Company believes that
the expectations reflected in these forward-looking statements are reasonable,
it can give no assurance that such expectations will prove to be correct. Unless
otherwise required by applicable securities laws, the Company disclaims any
intention or obligation to update or revise any forward-looking statements,
whether as a result of new information, future events or otherwise.