UNITED STATES

                       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): August 14, 2006


                        American Claims Evaluation, Inc.
             (Exact name of registrant as specified in its charter)


       New York                         0-14807                  11-2601199
(State or other jurisdiction     (Commission File Number)      (IRS Employer
      of incorporation)                                      Identification No.)


             One Jericho Plaza, Jericho, New York          11753
           (Address of principal executive offices)     (Zip Code)


       Registrant's telephone number, including area code: (516) 938-8000


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 2.02         Results of Operations and Financial Condition.

                  On August 14, 2006, the Company issued a press release
                  announcing its financial results for the quarter ended June
                  30, 2006. The press release is attached hereto as Exhibit
                  99.1. This information shall not be deemed "filed" for
                  purposes of Section 18 of the Securities Exchange Act of 1934,
                  as amended, and is not incorporated by reference into any
                  filing of the Company, whether made before or after the date
                  of this report, regardless of any general incorporation
                  language in the filing.

Item 9.01         Financial Statements and Exhibits.

                  (d) Exhibits.

Exhibit 99.1      Press Release of American Claims Evaluation, Inc., dated
                  August 14, 2006.





                                   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.



                                      AMERICAN CLAIMS EVALUATION, INC.


Date:    August 14, 2006              By: /s/ Gary Gelman
                                          ---------------
                                          Gary Gelman
                                          President and Chief Executive Officer





                                  EXHIBIT INDEX
                                  -------------


Exhibit No.       Description
-----------       -----------

   99.1           Press Release, dated August 14, 2006.