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): May 2, 2006

Aviall, Inc.

(Exact name of registrant as specified in its charter)

Delaware

1-12380

65-0433083

(State or other jurisdiction

of incorporation)

(Commission File Number)

(I.R.S. Employer

Identification No.)

2750 Regent Boulevard

DFW Airport, Texas

75261

(Address of principal executive offices)

(Zip Code)

Registrant’s telephone number, including area code: (972) 586-1000

Not Applicable

(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 (see General Instruction A.2. below):

¨	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

x	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 May 2, 2006, Aviall, Inc. (the “Company”) issued a press release announcing its financial results for the first quarter of 2006. A copy of this press release is attached as Exhibit 99.1 to this report.

Item 8.01. Other Information

The disclosure made above under “Item 2.02. Results of Operations and Financial Condition” is hereby incorporated by reference.

Item 9.01. Financial Statements and Exhibits


99.1		Press release, dated May 2, 2006.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.


AVIALL, INC.

By:		/s/ Colin M. Cohen
Name:		Colin M. Cohen
Title:		Senior Vice President and Chief Financial Officer

Date: May 2, 2006

EXHIBIT INDEX


Exhibit No.		Description
99.1		Press release, dated May 2, 2006.

AVIALL INC 8-K