The information in this Current Report is being furnished and shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

          On October 25, 2006, Abaxis, Inc., announced its financial results for the three and six months ended September 30, 2006 and certain other information.  A copy of Abaxis’ press release announcing these financial results and certain other information is attached hereto as Exhibit 99.1.

          The earnings release presents Abaxis’ income from operations and net income attributable to common shareholders.  To supplement the financial statements presented in accordance with GAAP included as part of this release, Abaxis uses non-GAAP measures of operating income per share on a pro forma basis, which is not a measurement of performance under generally accepted accounting principles in the United States of America.  Management uses these measures in comparing Abaxis’ historical performance and believes that these measures provide meaningful and comparable information to management and investors to assist in their review of Abaxis’ performance relative to prior periods and its competitors.

Item 9.01  Financial Statements and Exhibits.

          (d)  Exhibits.

          The following exhibit is furnished with this report on Form 8-K: