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 9, 2007
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                             AMERICAN BILTRITE INC.
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               (Exact Name of Registrant as Specified in Charter)

           Delaware                  1-4773                  04-1701350
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(State or other jurisdiction   (Commission File No.)        (IRS Employer
      of Incorporation)                                  Identification No.)

           57 River Street, Wellesley Hills, Massachusetts 02481-2097
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          (Address of principal executive offices, including zip code)

                                 (781) 237-6655
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              (Registrant's telephone number, including area code)

                                 Not Applicable
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          (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:

|_|   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))


Item 2.02 Results of Operations and Financial Condition.

On May 9, 2007, American Biltrite Inc., a Delaware corporation, issued a press
release announcing its financial results for the three months ended March 31,
2007. A copy of that press release is being furnished to the Securities and
Exchange Commission pursuant to this Item 2.02 of Form 8-K and is attached
hereto as Exhibit 99.1.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

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   EXHIBIT NO.                        DESCRIPTION
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       99.1       Press release dated May 9, 2007
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                                   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.

Date: May 10, 2007                  AMERICAN BILTRITE INC.

                                    By: /s/ Howard N. Feist III
                                        -------------------------------
                                        Name: Howard N. Feist III
                                        Title: Chief Financial Officer

                                        Exhibit Index

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   EXHIBIT NO.                        DESCRIPTION
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       99.1       Press release dated May 9, 2007
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