8-K

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): December 7, 2005

IMPERIAL SUGAR COMPANY

(Exact name of registrant as specified in its charter)

TEXAS	1-10307	74-0704500
(State or other jurisdiction	(Commission File Number)	(IRS Employer
of incorporation)		Identification No.)

ONE IMPERIAL SQUARE
P. O. BOX 9
SUGAR LAND, TEXAS	77487
(Address of principal executive offices)	(Zip Code)

(281) 491-9181

(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:

¨ 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 5.02(b) – Departures of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers

On December 8, 2005 Imperial Sugar Company announced the downsizing of its corporate headquarters’ staff resulting from changes in its operating activities attributable to the recent sale of its Holly Sugar subsidiary. Among those individuals who will be leaving the Company are Paul Durlacher, who was executive vice president and chief operating officer.

Item 8.01 – Other Events

On December 8, 2005 Imperial Sugar Company announced the downsizing of its corporate headquarters’ staff resulting from changes in its operating activities attributable to the recent sale of its Holly Sugar subsidiary. This action, along with reductions accomplished through attrition over the last several months, results in the elimination of approximately 40 positions or 20% of the corporate headquarters’ staff.

The Company issued a press release dated December 8, 2005 announcing the downsizing and termination which is attached hereto as exhibit 99.1.

Item 9.01 – Financial Statements & Exhibits

(c) Exhibits

99.1    Press release of Imperial Sugar Company dated December 8, 2005.

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.

	IMPERIAL SUGAR COMPANY
Date: December 9, 2005	By:	/s/ H. P. Mechler
		H. P. Mechler Senior Vice President & Chief Financial Officer

EX-99.1

Exhibit 99.1

FOR IMMEDIATE RELEASE

Contact: T. Kay Hastings

Senior Vice President – Human Resources

281-491-9181

Imperial Sugar Downsizes Corporate Staff

SUGAR LAND, TEXAS – December 8, 2005 – Imperial Sugar Company (NASDAQ: IPSU) announced today downsizing of its corporate headquarters’ staff resulting from changes in its operating activities attributable to the recent sale of its Holly Sugar subsidiary. This action, along with reductions accomplished through attrition over the last several months, results in the elimination of approximately 40 positions or 20% of the corporate headquarters’ staff.

Among those individuals who will be leaving the Company are Paul Durlacher, presently executive vice president and chief operating officer, and Art Saxby, vice president – marketing. In addition, the Company announced that Paul Baris, 40, currently director – supply chain logistics, has been appointed a vice president, responsible for the Company’s production planning, transportation and warehousing operations.

Commenting on these actions, Robert A. Peiser, Imperial’s president and ceo, said: “I want to thank all of the associates who will be leaving the Company for their dedicated service and accomplishments and wish them the best of success in their future endeavors. It is an unfortunate part of any company’s life cycle that requires an adjustment in the size of its corporate staff to reflect the economic realities that result from changes in its business structure, but that is certainly the case with Imperial.”

About Imperial Sugar

Imperial Sugar Company is one of the largest processors and marketers of refined sugar in the United States to food manufacturers, retail grocers and foodservice distributors. With packaging and refining facilities across the U.S., the Company markets products nationally under the Imperial^®, Dixie Crystals^®, and Holly^® brands. For more information about Imperial Sugar, visit www.imperialsugar.com.

Statements regarding future market prices and margins, future energy costs, future operating results, operating efficiencies, future government and legislative action, future cost savings, future benefit costs, our liquidity and ability to finance our operations and other statements that are not historical facts contained in this release are forward-looking statements that involve certain risks, uncertainties and assumptions. These include, but are not limited to, market factors, energy costs, the effect of weather and economic conditions, farm and trade policy, our ability to realize planned cost savings, the available supply of sugar, actual or threatened acts of terrorism or armed hostilities, legislative, administrative and judicial actions and other factors detailed in the Company’s Securities and Exchange Commission filings. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual outcomes may vary materially from those indicated.