UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

~~Pursuant~~CURRENT toREPORT ~~Section 13 or 15(d)~~

ofPursuant to the Section 13 or 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): ~~December~~ 20February 2, ~~2004~~2007

COLLINS & AIKMAN FLOORCOVERINGS, INC.

(Exact name of registrant as specified in its charter)

Delaware		000-22791		58-2151061
(State or other jurisdiction of incorporation or organization)		(Commission File ~~No.~~Number)		(IRS Employer Identification No.)

311 Smith Industrial Boulevard, ~~Dalton, Georgia 30721~~

~~(Address of principal executive offices~~Dalton, ~~including~~Georgia ~~zip~~30721 ~~code)~~

(Address of principal executive offices)

(706) 259-9711

(Registrant’s telephone number, including area code)

~~None~~Not Applicable

(Former ~~Name~~name or ~~Former~~former ~~Address~~ address, if ~~Changed~~changed ~~Since~~since ~~Last~~last ~~Report~~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)~~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))

~~Section~~ITEM 45.02. –DEPARTURE ~~Matters~~OF ~~Related~~DIRECTORS toOR ~~Accountants~~PRINCIPAL ~~and~~OFFICERS; ~~Financial~~ELECTION ~~Statements~~OF DIRECTORS; APPOINTMENT OF PRINCIPAL OFFICERS.

~~Item~~(c) 4On February 2, 2007, Collins & Aikman Floorcoverings, Inc.01 ~~Changes~~(the in“Company”), ~~Registrant’s~~and ~~Certifying~~its ~~Accountant~~parent, Tandus Group, Inc. (“Tandus”) announced that Glenn A. Hussmann, 47, has been named President and Chief Executive Officer and will serve as a member of the Board of Directors (the “Board”) of the Company and Tandus. Mr. Hussmann will assume his roles effective February 19, 2007. From March 2002, Mr. Hussmann had served as the President, Chief Executive Officer and Chairman of the Board of Reeves Brothers Inc., a specialty materials company that sells coated fabric products for a variety of industries.

OnThe ~~December~~Company ~~20,~~has ~~2004,~~entered ~~Collins~~into &an ~~Aikman~~Employment ~~Floorcoverings~~Agreement (the “Agreement”) with Mr. Hussmann pursuant to which Mr. Hussmann’s annual base salary will be $350,000 ~~Inc~~or such higher rate as the Board of the Company may determine from time to time. Mr. Hussmann shall also be entitled to (i) participate in the Company’s employee benefit “programs for which senior executives of the Company” are generally eligible, (ii) four ~~dismissed~~weeks ~~Ernst~~of &paid ~~Young~~vacation ~~LLP~~annually, as(iii) reimbursement ~~its~~for ~~independent~~reasonable ~~registered~~business ~~public~~expenses ~~accounting~~incurred ~~firm~~by him, (iv) an annual bonus based upon the Company’s ~~“auditors”~~achievement of certain financial targets for each year, as established by the Board of the Company, with a targeted annual bonus equal to 100% of Mr. Hussmann’s base salary for each year, (v) reimbursement of either $1,225 per month for automobile expenses including insurance or an annual guaranteed bonus of $14,700 (such bonus in addition to his regular annual bonus), and (vi) certain relocation expenses. The Company shall nominate, and use its Ureasonable best efforts to cause the election of, Mr.S. Hussmann ~~based~~to ~~companies~~serve as a member of the Board of the Company.

~~Ernst~~The &initial ~~Young~~term ~~LLP~~of ~~has~~the Agreement ~~reported~~shall terminate on ~~the~~February 18, ~~Company’s~~2010 ~~financial~~and ~~statements~~automatically renew for ~~both~~one-year ofperiods ~~the~~therefrom, ~~past~~unless ~~two~~(i) either ~~fiscal~~party ~~years,~~elects ~~which ended~~not onto ~~January~~renew ~~25,~~the ~~2003~~employment ~~and~~period ~~January~~at ~~31,~~least ~~2004,~~60 ~~respectively.~~days ~~Their~~prior ~~reports~~to ~~did~~the ~~not~~final ~~contain~~date anof ~~adverse~~any ~~opinion~~term or (ii) Mr. Hussmann aor ~~disclaimer~~the ofCompany ~~opinion~~otherwise ~~nor~~terminates ~~was~~Mr. Hussmann’s ~~their~~employment. ~~report~~Should ~~qualified~~Mr. Hussmann orbe ~~modified~~terminated asby tothe ~~uncertainty,~~Company ~~audit~~without ~~scope~~“cause” or(as ~~accounting~~defined ~~principles~~in the Agreement), ~~except~~he ~~for the~~will ~~modification~~be ~~related~~entitled to ~~the~~continued ~~Company’s~~base salary ~~adoption~~and ofparticipation ~~Statement~~in ofemployee ~~Financial~~benefit ~~Accounting~~programs ~~Standards~~for ~~No.~~six ~~142~~months from termination, ~~“Goodwill~~subject to his delivery of a release and ~~Other~~certain ~~Intangible~~other ~~Assets~~conditions.”

The ~~decision~~Agreement tocontains ~~dismiss~~covenants ~~Ernst~~regarding &nondisclosure ~~Young~~of ~~LLP~~confidential asinformation (during the ~~Company’s~~employment ~~independent~~period ~~public~~and ~~accountants~~thereafter) ~~was~~and ~~authorized~~ownership byof ~~the Company’s~~intellectual ~~Board~~property. ofMr. Hussmann ~~Directors~~has onalso ~~December~~agreed 15to certain non-competition, ~~2004~~non-solicitation, ~~after~~non-hire aand ~~recommendation~~non-disparagement bycovenants during the ~~Company’s~~employment ~~Audit~~period ~~Committee~~and for one year thereafter.

~~During~~Pursuant ~~the~~to ~~Company’s~~an ~~two~~Option ~~most~~Agreement ~~recent~~between ~~fiscal~~the ~~years,~~Company ~~January~~and 25Mr. Hussmann, ~~2003~~to ~~and~~be ~~January~~entered 31into on February 19, ~~2004~~2007, ~~and~~Mr. Hussmann ~~the~~will ~~subsequent~~receive ~~period~~an ~~through~~option ~~the~~to ~~date~~purchase ~~of dismissal~~29, ~~there~~885 ~~were~~shares noof ~~disagreements with~~ the ~~auditors~~common onstock ~~any matter~~ of ~~accounting~~Tandus, ~~principles~~at oran ~~practices,~~exercise ~~financial~~price of ~~statement~~$66.40 ~~disclosure,~~and oran ~~auditing~~option ~~scope~~to orpurchase ~~procedures~~33,243 ~~which,~~shares ifof ~~not~~Tandus’ ~~resolved~~common tostock ~~the~~at ~~satisfaction~~an ofexercise ~~the~~price ~~auditors,~~of ~~would~~$102.10. ~~have~~Twenty ~~caused~~percent ~~the auditors~~of tosuch ~~make~~options ~~reference~~will tovest upon the ~~subject~~passing ~~matter~~of each of the ~~disagreement(s)~~first infive ~~connection~~years ~~with~~after ~~its~~the ~~report~~grant asdate ~~described in Item 304(a)(1)(iv)~~ of ~~Regulation~~such ~~S-K~~options.

~~The~~ITEM Company has provided Ernst & Young LLP with a copy of this Form 8-K and has requested that Ernst & Young LLP furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements contained herein9.01. AFINANCIAL ~~copy~~STATEMENTS ofAND ~~such letter is filed as an exhibit to this Form 8-K~~EXHIBITS.

On December 22, 2004, the Company appointed the accounting firm of Grant Thornton LLP as principal accountants for its U.S. based companies for the fiscal year ended January 29, 2005. The decision to appoint Grant Thornton LLP was authorized by the Company’s Board of Directors on December 15, 2004 after a recommendation by the Company’s Audit Committee. During the two year period ended January 31, 2004 and the subsequent period through the date of dismissal, the Company did not consult Grant Thornton LLP regarding the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company’s financial statements. Neither written nor oral advice was provided by Grant Thornton LLP that was an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue, or on any matter that was the subject of a disagreement, as that term is defined in Item 304(ad)~~(1)(iv) of Regulation S-K, and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K~~ Exhibit.

Section 9 – Financial Statements and Exhibits


Exhibit No.		Description
99.1		Press release of Collins & Aikman Floorcoverings, Inc. dated February 2, 2007.

Item 9.01 Financial Statements and Exhibits

Exhibit No.		Title
16.1		Letter of acknowledgement from Ernst & Young LLP

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.

	COLLINS & AIKMAN FLOORCOVERINGS, INC.
	(Registrant)
December 22, 2004
	By:	/s/ Leonard F. Ferro
		Leonard F. Ferro Chief Financial Officer


Collins & Aikman Floorcoverings, Inc.

By:		/s/ Leonard F. Ferro
		Leonard F. Ferro Vice President and Chief Financial Officer

Date: February 6, 2007

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