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)		February 21, 2007

NETBANK, INC.
(Exact name of registrant as specified in its charter)

Georgia	0-22361			58-2224352
(State or other jurisdiction	(Commission			(IRS Employer
of incorporation)	File Number)			Identification No.)

1015 Windward Ridge Parkway, Alpharetta, GA			30005
(Address of principal executive offices)			(Zip Code)

Registrant’s telephone number, including area code			770-343-6006

N/A
(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:

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))

Item 2.02 Results of Operations and Financial Condition

On February 21, 2007, NetBank, Inc. issued a press release regarding its preliminary, unaudited financial results for the year ended December 31, 2006. The press release is attached as Exhibit 99 to this Current Report on Form 8-K and is incorporated by reference herein.

The information in this Item 2.02 of this Current Report on Form 8-K and the Exhibit attached hereto shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as otherwise specifically stated in such filing.

Item 9.01. Financial Statements and Exhibits

(D) Exhibits. The following materials are filed as exhibits to this Current Report on Form 8-K:

Exhibit Number		Description of Exhibit
99		Announcement of Fourth Quarter 2006 Financial Results (pursuant to Item 2.02)

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.

	NetBank, Inc.

	(Registrant)


Date:February 21, 2007	/s/ James P. Gross
	(Signature)

	James P. Gross
	Chief Finance Executive

NETBANK INC 8-K