8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, DC 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): October 19, 2006

INSIGHT ENTERPRISES, INC.

(Exact name of registrant as specified in its charter)

Delaware	0-25092	86-0766246
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

1305 West Auto Drive, Tempe, Arizona	85284
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (480) 902-1001
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 (see General Instruction A.2. below):

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))

TABLE OF CONTENTS

	Item 7.01. Regulation FD Disclosure.
	Item 9.01.Financial Statements and Exhibits.
SIGNATURES
EX-99.1

Item 7.01. Regulation FD Disclosure.

On October 19, 2006, Insight Enterprises, Inc. (the “Company”) announced that it anticipates the filing of its Quarterly Report on Form 10-Q for the quarter ended September 30, 2006 (the “Form 10-Q”) will be delayed past the November 9, 2006 filing due date. The Company’s Board of Directors has recently appointed an Options Subcommittee, comprised of independent directors, to conduct a review of the Company’s stock option practices, and the Options Subcommittee has retained independent outside legal counsel. Certain present and former directors and executive officers of the Company have been named as defendants in a derivative lawsuit, related to stock option practices from 1997 to 2002, filed in Superior Court, County of Maricopa, Arizona on September 21, 2006. The Company has been named as a nominal defendant in that action. At this time, the Options Subcommittee has commenced its review but has not reached any conclusions about the Company’s stock option practices. As a result, the Company anticipates that it will not be in a position to file the Form 10-Q by the filing deadline. The Company will file its Form 10-Q as soon as practicable after completion of this review.

A copy of the press release regarding these matters is furnished herewith as Exhibit 99.1 and incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

Exhibit	Description
Number
99.1	Press Release, dated as of dated October 19, 2006, issued by Insight Enterprises, Inc.

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 hereunto duly authorized.

	INSIGHT ENTERPRISES, INC. (Registrant)
	By:	/s/ Stanley Laybourne
Date: October 23, 2006		Stanley Laybourne
		Chief Financial Officer, Secretary and Treasurer

EXHIBIT INDEX

Exhibit
Number
99.1	Press Release, dated as of dated October 19, 2006, issued by Insight Enterprises, Inc.

EX-99.1

Exhibit 99.1

FOR IMMEDIATE RELEASE Nasdaq: NSIT

Insight Announces Anticipated Delay in Filing 10-Q for Third Quarter 2006
Options Subcommittee Appointed

Tempe, Arizona — Thursday, October 19, 2006 — Insight Enterprises, Inc. (NASDAQ: NSIT) (“Insight” or the “Company”) today announced that it anticipates the filing of its Quarterly Report on Form 10-Q for the quarter ended September 30, 2006 (the “Form 10-Q”) will be delayed past the November 9, 2006 filing due date. The Company’s Board of Directors has recently appointed an Options Subcommittee, comprised of independent directors, to conduct a review of the Company’s stock option practices, and the Options Subcommittee has retained independent outside legal counsel. Certain present and former directors and executive officers of the Company have been named as defendants in a derivative lawsuit, related to stock option practices from 1997 to 2002, filed in Superior Court, County of Maricopa, Arizona on September 21, 2006. The Company has been named as a nominal defendant in that action. At this time, the Options Subcommittee has commenced its review but has not reached any conclusions about the Company’s stock option practices. As a result, the Company anticipates that it will not be in a position to file the Form 10-Q by the filing deadline. The Company will file its Form 10-Q as soon as practicable after completion of this review.

Forward-Looking Information

Certain statements in this release are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements include statements regarding the review to be conducted by the Options Subcommittee and the Company’s intent to file its Form 10-Q as soon as practicable. There can be no assurances that forward-looking statements will be achieved, and actual results could differ materially from those suggested by the forward-looking statements. Important factors that could cause actual results to differ materially include: the results and findings of the review by the Options Subcommittee; the effect, if any, of such results or findings on the financial statements of the Company; the Company’s inability to timely file reports with the Securities and Exchange Commission and any related effects on credit agreement covenants; risks associated with the Company’s inability to meet NASDAQ requirements for continued listing; and risks of litigation and governmental or other regulatory inquiry or proceedings arising out of or related to the Company’s historical stock option practices. Therefore, any forward-looking statements in this release should be considered in light of various important factors, including the risks and uncertainties listed above, as well as others. The Company makes no commitment to revise or update any forward-looking statements in order to reflect events or circumstances after the date any such statement is made.

About Insight
Insight Enterprises, Inc. (“Insight” or the “Company”) is a leading provider of information technology (“IT”) products and services to businesses, government and educational institutions in North America, Europe, Middle-East, Africa and Asia-Pacific. Insight’s offerings include brand name computing products, software and advanced IT services. The Company has approximately 4,500 teammates worldwide and generated sales of $3.2 billion for its most recent fiscal year, which ended December 31, 2005. Insight is ranked number 570 on Fortune Magazine’s 2006 ‘Fortune 1000’ list. For more information, please call (480) 902-1001 in the United States or visit www.insight.com.

Contacts:	Stanley Laybourne	Karen McGinnis
	Chief Financial Officer,	Chief Accounting Officer
	Secretary and Treasurer	Tel. 480-333-3074
	Tel. 480-350-1142	Email kmcginni@insight.com
	Email slaybour@insight.com

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Insight Enterprises, Inc. 1305 W. Auto Drive Tempe, Arizona 85284 480-902-1001 FAX 480-350-1141