UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Form 6-K

REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934

May 1, 2006

Commission File Number: 029718

Las Vegas From Home.com Entertainment Inc. ———————————————————————————————————
(Translation of registrant’s name into English)

British Columbia ———————————————————————————————————
(Jurisdiction of incorporation or organization)

6th Floor, 1199 West Hastings Street Vancouver, British Columbia V6E 3T5 Canada
——————————————————————————————————— (Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F: [x] Form 20-F [ ] Form 40-F

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): [ ]

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): [ ]

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934: [ ] Yes [x] No

If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): n/a

Year End Financial Statements (Audited) & MD&A Dec 31, 2005

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, thereunto duly authorized.

		Las Vegas From Home.com Entertainment Inc.

Date: May 1, 2006	By:	Jacob H. Kalpakian
	Name:	Jacob H. Kalpakian
	Title:	President

EXHIBIT INDEX

Exhibit No.		Description

31		CFO Certification
31		CEO Certification of Year End F/S (Sarbanes Oxley)
99		Audited Year End FS Dec 31, 2005
99		Dec 31 2005 MD&A

LAS VEGAS FROM HOME COM ENTERTAINMENT INC 6-K