Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


                        ALLIED HEALTHCARE PRODUCTS, INC.
             (Exact name of registrant as specified in its charter)

         DELAWARE                                    0-19266                          25-1370721
--------------------------------            --------------------------------    -------------------------
(State or other jurisdiction                (Commission File Number)                (IRS Employer
     of incorporation)                                                           Identification No.)

                1720 SUBLETTE AVENUE, SAINT LOUIS, MISSOURI 63110
                    (address of principal executive offices)

Registrant's telephone number, including area code: (314) 771-2400

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))

Section 2 - Financial Information

Item 2.02 Results of Operation and Financial Condition.

      On September 7, 2006, the Registrant issued a press release setting forth
results for the fourth quarter and year ended June 30, 2006. The full text of
the release is included as an exhibit hereto. For the quarter ended June 30,
2006, the Registrant reported that it earned net income of $629,000, or 08 cents
per diluted share, versus $1.5 million, or 19 cents per diluted share, for the
quarter ended June 30, 2005. For the full fiscal year 2006, the Registrant
reported net income of $1.6 million, or 20 cents per diluted share, compared to
about $2.3 million, or 30 cents per diluted share, for 2005. Although sales for
the 2006 quarter and year increased modestly over 2005 levels, order entry
declined for both the 2006 quarter and the 2006 year.

      As set forth in the release, a direct comparison of final quarter results
in 2006 and 2005 is complicated by the fact that the periods both included
favorable tax adjustments of differing magnitudes. The 2006 fourth quarter
benefited from a settlement and resolution of state tax contingencies which
resulted in an adjustment of 4 cents per share. The 2005 final quarter included
a tax adjustment which increased earnings by 12 cents per share in that period.
These relative tax benefits are also reflected in the 2006 and 2005 full year
earnings, respectively.

      The Company also reported that increased material costs were the second
largest drag on fourth quarter results in 2006. Led by a 77 percent jump in the
price of copper, which is a major component of the brass used in many Allied
products, material costs in the fourth quarter increased more than 7 percent
over those of 2005. Higher material costs accounted for 5 cents of the quarter's
decline in earnings per share.

Section 7 - Regulation FD

Item 7.01 Regulation FD Disclosure

      Reference is made to the press release furnished as an exhibit hereto
relating to fourth quarter and fiscal year 2006 earnings.

Section 9 - Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits

      (c) Exhibits

          Exhibit 99 Press Release dated September 7, 2006.


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.

                                    ALLIED HEALTHCARE PRODUCTS, INC.

                                             /s/ Daniel C. Dunn
Date: September 7, 2006             ----------------------------------
                                    Daniel C. Dunn
                                    Vice-President, Chief Financial Officer and