-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 AyRQ3zlNl3nOUJ2EiUZt635zH4brDiXX7SmsCz0HVoWEBe3qJLhpLEgYzlenFLgt
 JokR4YnCuJi4YELFfvWRnw==

<SEC-DOCUMENT>0000899078-05-000997.txt : 20051228
<SEC-HEADER>0000899078-05-000997.hdr.sgml : 20051228
<ACCEPTANCE-DATETIME>20051228160817
ACCESSION NUMBER:		0000899078-05-000997
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20051223
FILED AS OF DATE:		20051228
DATE AS OF CHANGE:		20051228

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			TAYLOR JAMES T
		CENTRAL INDEX KEY:			0001176301

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-22010
		FILM NUMBER:		051289086

	MAIL ADDRESS:	
		STREET 1:		5221 NORTH OCONNOR BLVD
		STREET 2:		STE 500
		CITY:			IRVING
		STATE:			TX
		ZIP:			75039-3714

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			THOMAS GROUP INC
		CENTRAL INDEX KEY:			0000900017
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
		IRS NUMBER:				720843540
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		5221 N OCONNOR BLVD STE 500
		CITY:			IRVING
		STATE:			TX
		ZIP:			75039
		BUSINESS PHONE:		9728693400

	MAIL ADDRESS:	
		STREET 1:		5221 N OCONNOR SUITE 500
		CITY:			IRVING
		STATE:			TX
		ZIP:			75039
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4-december232005_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-12-23</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000900017</issuerCik>
        <issuerName>THOMAS GROUP INC</issuerName>
        <issuerTradingSymbol>TGIS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001176301</rptOwnerCik>
            <rptOwnerName>TAYLOR JAMES T</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>5221 NORTH O'CONNOR BLVD., SUITE 500</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>IRVING</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>75039-3714</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President and CEO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Performance Shares</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-12-23</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>300000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2010-12-23</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>300000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>300000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The performance shares become available (&quot;Available Shares&quot;) based upon the highest Quarterly Price during the term of the
 award.  The lowest closing price per share of the issuer's stock during any given calendar quarter, beginning with the
 quarter ending December 31, 2005, shall constitute the &quot;Quarterly Price&quot; for that quarter.  The number of Available Shares
 increases in 20,000 share increments starting with 20,000 based upon a highest Quarterly Price of $6.00 per share, to
 300,000 based upon a highest Quarterly Price of $20.00 per share.  On the fifth anniversary of the date of grant, December
 23, 2010, the Available Shares will become vested.  Any performance shares that have not become Available Shares will be
 forfeited on that date.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ James T. Taylor</signatureName>
        <signatureDate>2005-12-28</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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