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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001102624-06-000023.txt : 20060207
<SEC-HEADER>0001102624-06-000023.hdr.sgml : 20060207
<ACCEPTANCE-DATETIME>20060207151042
ACCESSION NUMBER:		0001102624-06-000023
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20060207
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20060207
DATE AS OF CHANGE:		20060207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IMMUCELL CORP /DE/
		CENTRAL INDEX KEY:			0000811641
		STANDARD INDUSTRIAL CLASSIFICATION:	IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835]
		IRS NUMBER:				010382980
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12934
		FILM NUMBER:		06585308

	BUSINESS ADDRESS:	
		STREET 1:		56 EVERGREEN DR
		CITY:			PORTLAND
		STATE:			ME
		ZIP:			04103
		BUSINESS PHONE:		2078782770

	MAIL ADDRESS:	
		STREET 1:		56 EVERGREEN DRIVE
		CITY:			PORTLAND
		STATE:			ME
		ZIP:			04103
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>immucell8k.htm
<DESCRIPTION>IMMUCELL CORPORATION 8K
<TEXT>
<table cellpadding="3" border="0" cellspacing="0" width="100%">
<tr><td>
</td></tr>
</table>
<center>
<table border=0 cellpadding=3 cellspacing=0>
<tr><td align="center"><br><br>
<B>UNITED STATES</B><br>
<B>SECURITIES AND EXCHANGE COMMISSION</B><br>
Washington, D.C. 20549<p>
<hr size=1>
<p><b>FORM 8-K<p>
CURRENT REPORT
<p>
Pursuant to Section 13 or 15(d) of the<br>Securities Exchange Act of 1934.
</td>
</tr>
</table>
<p>
<b>
<table border=0 cellpadding=0 cellspacing=0>
<tr><td colspan=5 align=center>
<b>Date of Report: February  07, 2006</b><br>
(Date of earliest event reported)<br><br>
</td></tr>
<tr><td colspan=5 align=center>
<b>ImmuCell Corporation</b><br>
(Exact name of registrant as specified in its charter)
</td></tr>
<tr><td colspan=5><br></td></tr>
<tr>
<td align=center colspan=2 width="40%" valign="top">
<b>DE</b><br>
(State or other jurisdiction <br>of incorporation)
</td>
<td align=center width="20%" valign="top">
<b>0-15507</b><br>
(Commission File Number)
</td>
<td align=center colspan=2 width="40%" valign="top">
<b>01-0382980</b><br>
(IRS Employer <br>Identification Number)
</td>
</tr>
<tr><td colspan=5><br></td></tr>
<tr>
<td align="center" colspan=2>
<b>56 Evergreen Drive, Portland, ME</b><br>
(Address of principal executive offices)
</td>
<td>&nbsp;</td>
<td align="center" colspan=2>
<b>04103</b><br>
(Zip Code)
</td>
</tr>
<tr><td colspan=5 align=center><br>
<b>(207) 878-2770</b><br>(Registrant's telephone number, including area code)
</td></tr>
<tr><td colspan=5><br></td></tr>
<tr><td colspan=5 align=center>
<b>Not Applicable</b><br>(Former Name or Former Address, if changed since last report)<br>
</td></tr>
</table>
</center>
<br><br>
</b>
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:<br>
<dl>
 <dd><font face="wingdings">o</font> Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
 <dd><font face="wingdings">o</font> Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
 <dd><font face="wingdings">o</font> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

  <br>
 <dd><font face="wingdings">o</font> Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

  <br>
</dl>
<hr size=1>
<table width=100%>
<tr><td width="100%">
<b>Item 2.02. Results of Operations and Financial Condition</b></b><br>
<br>
On February 7, 2006 ImmuCell Corporation (the "Company") issued a press release announcing its financial results for the three and twelve month periods ended December 31, 2005.  The full text of the press release issued in connection with the announcement is attached as Exhibit 99.1 to this Current Report on Form 8-K.  The information shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act ("the Exchange Act") or otherwise subject to liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 of the Exchange Act, except as expressly set forth by specific reference in such filing.
<p>
<b>Item 9.01. Financial Statements and Exhibits</b></b><br>
<br><b>(a) Financial statements:</b><br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;  None<br>
<b>(b) Pro forma financial information:</b><br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;  None<br>
<b>(c) Shell company transactions:</b><br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;  None<br>
<b>(d) Exhibits</b><br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;  99.1 &nbsp; &nbsp; &nbsp; <a href="immucellcorporation.htm">Press Release of ImmuCell Corporation dated February  07, 2006</a></b>
<p>
<p>
<hr size=1>
<b><center>SIGNATURE</center></b>
<p>
&nbsp; &nbsp; &nbsp; 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.<p>
</td></tr>
</table>
<br>
<table>
<tr>
<td width="50%" valign=top>
Dated: February  07, 2006<br>
</td>
<td>
<b>IMMUCELL CORPORATION</b>
<p>
By: <u>&nbsp;/s/ Michael Brigham &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; </u> <br>
&nbsp; &nbsp; &nbsp;Michael Brigham<br>
&nbsp; &nbsp; &nbsp;<i>President and CEO</i><br>
</td></tr>
</table>
<hr>
<center>
<table border=0 width="100%">
<tr><td colspan=2>
<center><b>Exhibit Index</b></center>
</td>
</tr>
<tr>
<td width=50% align=center><b><u>Exhibit No.</u></b></td>
<td width=50% align=center><b><u>Description</u></b></td>
</tr>
<tr>
<td align=center>99.1</td>
<td align=center>Press Release of ImmuCell Corporation dated February  07, 2006</td>
</tr>
</table>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>immucellcorporation.htm
<DESCRIPTION>IMMUCELL CORPORATION PRESS RELEASE
<TEXT>

<p></p>
<b>ImmuCell Announces Sales and Net Income Growth for Fourth Quarter and Full Year 2005</b>
<p>PORTLAND, ME -- 02/07/2006 -- ImmuCell Corporation (NASDAQ: ICCC) today
announced the results of its operations for the three and twelve month
periods ended December 31, 2005.
</p>
<p>
For the three months ended December 31, 2005, product sales increased by
37%, or $317,000, to $1,174,000, in comparison to the same period in 2004.
For the year ended December 31, 2005, product sales increased by 20%, or
$709,000, to $4,233,000, in comparison to the same period in 2004.
</p>
<p>
"We have now completed seven consecutive profitable years since our
December 1998 decision to focus our efforts on developing, manufacturing
and selling products for the dairy and beef industries," commented Michael
F. Brigham, president and CEO.  "Continued growth of First Defense&#174; was
largely responsible for our 20% increase in product sales."
</p>
<p>
The Company recognized net income of $260,000 for the three months ended
December 31, 2005, compared to a net income of $34,000 during the same
period in 2004.  For the year ended December 31, 2005, the Company
recognized net income of $708,000, or $0.24 per diluted share, compared to
net income of  $144,000, or $0.05 per diluted share, during the same period
in 2004.
</p>
<p>
The Company's cash, cash equivalents and short-term investments increased
by 16%, or $700,000, to $5,150,000 at December 31, 2005, as compared to
$4,450,000 at December 31, 2004.  Stockholders' equity increased by 11%, or
$829,000, to $8,558,000 at December 31, 2005, as compared to $7,729,000 at
December 31, 2004.  The Company had 2,850,000 shares of common stock
outstanding as of December 31, 2005.
<pre>
                                       (Unaudited)
                                   Three Months Ended       Year Ended
                                    -----------------   -----------------
                                       December 31,        December 31,
                                    -----------------   -----------------
(In thousands, except
 per share amounts)                   2005      2004      2005      2004
                                    -------   -------   -------   -------
Revenues:
Product sales                       $ 1,174   $   856   $ 4,233   $ 3,524
Other revenues                          194        88       750       172
                                    -------   -------   -------   -------
Total revenues                        1,368       944     4,983     3,696

Cost and expenses:
Product costs                           456       347     1,634     1,449
Research and development expenses       345       356     1,270     1,092
Selling, general and administrative
 expenses                               289       269     1,141     1,034
                                    -------   -------   -------   -------
Total costs and expenses              1,090       972     4,045     3,575
                                    -------   -------   -------   -------

Net operating income (loss)             278       (28)      938       121

Interest and other income                39        15       133        57
                                    -------   -------   -------   -------

Income (loss) before income taxes       317       (13)    1,071       178
Income tax expense (benefit)             57       (47)      363        34
                                    -------   -------   -------   -------
Net income                          $   260   $    34   $   708   $   144
                                    =======   =======   =======   =======

Net income per common share:
Basic                               $  0.09   $  0.01   $  0.25   $  0.05
Diluted                             $  0.09   $  0.01   $  0.24   $  0.05

Weighted average common shares
 outstanding:
Basic                                 2,848     2,761     2,824     2,755
Diluted                               3,040     2,998     3,003     2,967



                                At December 31,     At December 31,
                                      2005                2004
                                    -------             -------
(In thousands)
Cash, cash equivalents and short-
term investments                    $ 5,150             $ 4,450
Total assets                          9,955               9,530
Net working capital                   6,091               4,998
Stockholders' equity                $ 8,558             $ 7,729

</pre>
ImmuCell Corporation is a biotechnology company that is developing,
manufacturing and selling products that improve animal health and
productivity in the dairy and beef industries.  Press releases and other
information about the Company are available at http://www.immucell.com.

</p>
<pre>
Contact:
Michael F. Brigham
President and Chief Executive Officer
(207) 878-2770 Ext. 3106


</pre>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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