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): March 20, 2007



                 BOOTS & COOTS INTERNATIONAL WELL CONTROL, INC.
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             (Exact name of Registrant as specified in its charter)


             Delaware                  1-13817               11-2908692
       --------------------            -------               ----------
  (State or other jurisdiction of     Commission          (I.R.S. Employer
   incorporation or organization)     File Number        Identification No.)



      11615 North Houston Rosslyn
            Houston, Texas                                      77086
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(Address of principal executive offices)                      (Zip Code)



       Registrant's telephone number, including area code: (281) 931-8884



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              (Former name, former address and former fiscal year,
                          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))



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Item 2.02. Results of Operations and Financial Condition.

     On March 20, 2007 the Company issued a press release announcing its
financial results for its fourth quarter and twelve months ended December 31,
2006. A copy of the press release issued by the Company is attached hereto as
Exhibit 99.1.

     The Company's press release announcing its financial results for its fourth
quarter and twelve months ended December 31, 2006 contains non-GAAP financial
measures. Generally, a non-GAAP financial measure is a numerical measure of a
company's performance, financial position, or cash flows that either excludes or
includes amounts that are not normally excluded or included in the most directly
comparable measure calculated and presented in accordance with United States
generally accepted accounting principles, or GAAP. Pursuant to the requirements
of Regulation G, the Company has provided quantitative reconciliations within
the press release of the non-GAAP financial measures to the most directly
comparable GAAP financial measures.


Item 9.01. Financial Statements and Exhibits.

       (c)   Exhibits. The following exhibits are furnished as part of this
             current Report on Form 8-K:

             99.1    Press Release dated March 20, 2007



                                    SIGNATURE

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
Company has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.


                                         BOOTS & COOTS INTERNATIONAL WELL
                                          CONTROL, INC.



Date: March 20, 2007                     By: /s/ Gabriel Aldape
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                                                 Gabriel Aldape
                                                 Chief Financial Officer






                                INDEX TO EXHIBITS

       Item      Exhibit
       ----      -------

       99.1      Press Release dated March 20, 2007.