<SUBMISSION>
<ACCESSION-NUMBER>0001144204-06-007606
<TYPE>4
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20051011
<FILING-DATE>20060224
<DATE-OF-FILING-DATE-CHANGE>20060224
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>KHASHOGGI LAYLA
<CIK>0001252550
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>4
<ACT>34
<FILE-NUMBER>000-23567
<FILM-NUMBER>06642758
</FILING-VALUES>
<BUSINESS-ADDRESS>
<PHONE>8059640521
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>1555 ROBLE DRIVE
<CITY>SANTA BARBARA
<STATE>CA
<ZIP>93110
</MAIL-ADDRESS>
</REPORTING-OWNER>
<ISSUER>
<COMPANY-DATA>
<CONFORMED-NAME>EARTHSHELL CORP
<CIK>0000911801
<ASSIGNED-SIC>2650
<IRS-NUMBER>770322379
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<BUSINESS-ADDRESS>
<STREET1>3916 STATE STREET
<STREET2>SUITE 110
<CITY>SANTA BARBARA
<STATE>CA
<ZIP>93105
<PHONE>805.563.7590
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>3916 STATE STREET
<STREET2>SUITE 110
<CITY>SANTA BARBARA
<STATE>CA
<ZIP>93105
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>EARTHSHELL CONTAINER CORP
<DATE-CHANGED>19960521
</FORMER-COMPANY>
</ISSUER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>v036380_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-10-11</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000911801</issuerCik>
        <issuerName>EARTHSHELL CORP</issuerName>
        <issuerTradingSymbol>ERTH</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001252550</rptOwnerCik>
            <rptOwnerName>KHASHOGGI LAYLA</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O E. KHASHOGGI INDUSTRIES, LLC</rptOwnerStreet1>
            <rptOwnerStreet2>3916 STATE STREET, SUITE 110</rptOwnerStreet2>
            <rptOwnerCity>SANTA BARBARA</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>93105</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2005-10-11</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>279048</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>6860270</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnote</value>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Issued pursuant to that certain Agreement (the &quot;Agreement&quot;) by and between Issuer and E. Khashoggi Industries, LLC, an
 affiliate of the Reporting Person, dated as of October 11, 2005.  Pursuant to the Agreement, the aggregate principal amount
 and all accrued and unpaid interest on certain debt obligations of Issuer in favor of E. Khashoggi Industries, LLC, totaling
 $837,145, was converted into shares of Issuer's common stock at a conversion price of $3.00 per share.</footnote>
        <footnote id="F2">By Reporting Person's husband, Reporting Person's children and E. Khashoggi Industries, LLC.  Includes 2,250 shares held in a
 trust for which the Reporting Person's husband is trustee.</footnote>
        <footnote id="F3">The Reporting Person disclaims beneficial ownership in these shares to the extent that she does not have a pecuniary interest
 therein.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Layla Khashoggi</signatureName>
        <signatureDate>2006-02-23</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SUBMISSION>
