SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
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                                    FORM 8-K
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                                 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 11, 2006

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                               RGC RESOURCES, INC.
             (Exact name of Registrant as specified in its charter)

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      Virginia                   000-26591                    54-1909697
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(State or other                 (Commission                 (IRS Employer
jurisdiction of                 File Number)               Identification No.)
incorporation)


519 Kimball Ave., N.E.        Roanoke, Virginia                  24016
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(Address of principal executive offices)                       (Zip Code)


Registrant's telephone number, including area code: 540-777-4427


(Former name or former address, if changed since last report)
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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:

|__|  Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 240.425)

|__|  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 13c-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))

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 ITEM 2.02.       RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

                  On May 11, 2006, RGC Resources, Inc. issued a press release
                  announcing second quarter results for the quarter ending March
                  31, 2006. A copy of this press release is attached hereto as
                  Exhibit 99.1 and is hereby incorporated by reference. The
                  information in this Current Report, including the Exhibit
                  attached hereto, shall not be deemed "filed" for purposes of
                  Section 18 of the Securities Act of 1934, nor shall it be
                  deemed incorporated by reference in any filing under the
                  Securities Act of 1933, except as shall be expressly set forth
                  by specific reference to such filing.



ITEM 9.01.        FINANCIAL STATEMENTS AND EXHIBITS.



                  99.1     Press Release dated May 11, 2006.











                                   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.

                                   RGC RESOURCES, INC.



Date: May 11, 2006                 By: s/Howard T. Lyon

                                       Howard T. Lyon
                                       Vice-President, Treasurer and Controller
                                      (Principal Financial Officer)