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): February 27, 2007


SIRIUS SATELLITE RADIO INC.
(Exact Name of Registrant as Specified in Charter)

Delaware  0-24710  52-1700207 
(State or other Jurisdiction  (Commission File Number)  (I.R.S. Employer 
of Incorporation)    Identification No.) 

1221 Avenue of the Americas, 36th Fl., New York, NY    10020 
(Address of Principal Executive Offices)    (Zip Code) 

Registrant’s telephone number, including area code: (212) 584-5100


     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:

[X]  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 2.02    Results of Operations and Financial Condition

          On February 27, 2007, we reported our financial and operating results for the three months and year ended December 31, 2006. These results are discussed in the press release attached hereto as Exhibit 99.1, which is incorporated by reference in its entirety.

Section 9.01    Financial Statements and Exhibits

(a) Not Applicable.

(b) Not Applicable.

(c) Not Applicable.

(d) Exhibits.

The Exhibit Index attached hereto is incorporated herein.

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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 thereunto duly authorized.

  SIRIUS SATELLITE RADIO INC.  
 
 
 
  By: /s/ Patrick L. Donnelly 
        Patrick L. Donnelly   
        Executive Vice President, General   
        Counsel and Secretary  

Dated: February 27, 2007

 

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EXHIBITS

Exhibit  Description of Exhibit   
   
99.1  Press Release dated February 27, 2007 

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