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): March 7, 2007

A.S.V., INC.

(Exact name of registrant as specified in its charter)

Minnesota
(State or other jurisdiction of
incorporation) 0-25620
(Commission file number) 41-1459569
(I.R.S. Employer
Identification No.)

840 Lily Lane, Grand Rapids, Minnesota 55744
(Address of principal executive offices)

Registrant’s telephone number, including area code: (218) 327-3434

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:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o 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 March 7, 2007, A.S.V., Inc. (ASV) issued a press release disclosing its financial results for the three and twelve months ended December 31, 2006. In addition, the press release contained information regarding a conference call to be held March 7, 2007 during which ASV intends to discuss its financial results for the three and twelve months ended December 31, 2006.

For additional information, see the press release included as Exhibit 99 hereto.

Item 9.01 Financial Statements and Exhibits.

d. Exhibits

The following exhibit is being furnished herewith

Exhibit	Description of Exhibit
99	Press release dated March 7, 2007

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.

Date: March 7, 2007

A.S.V., Inc.
By:	/s/ Richard A. Benson
	Its:	Chief Executive Officer

EXHIBIT INDEX

Exhibit	Description of Exhibit
99	Press release dated March 7, 2007