FORM 3

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940

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(Print or Type Responses)

1. Name and Address of Reporting Person *   TEPPER DAVID A 2. Date of Event Requiring Statement (Month/Day/Year) 12/18/2006 3. Issuer Name and Ticker or Trading Symbol DELPHI CORP [DPHIQ.PK] (Last) (First) (Middle) C/O APPALOOSA MANAGEMENT LP, 26 MAIN ST FIRST FL 4. Relationship of Reporting Person(s) to Issuer (Check all applicable) _____ Director _____ 10% Owner _____ Officer (give title below) __X__ Other (specify below) Member of >10% 13(d) group 5. If Amendment, Date Original Filed(Month/Day/Year) (Street) CHATHAM, NJ 07928 6. Individual or Joint/Group Filing(Check Applicable Line) ___ Form filed by One Reporting Person _X_ Form filed by More than One Reporting Person (City) (State) (Zip) Table I - Non-Derivative Securities Beneficially Owned

1.Title of Security (Instr. 4) 2. Amount of Securities Beneficially Owned (Instr. 4) 3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5) 4. Nature of Indirect Beneficial Ownership (Instr. 5) Common Stock 27,716,000 I By Appaloosa Investment Limited Partnership I (1) (3) Common Stock 24,284,000 I By Palomino Fund Ltd. (2) (3)

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.			SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 4)	2. Date Exercisable and Expiration Date (Month/Day/Year)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
TEPPER DAVID A C/O APPALOOSA MANAGEMENT LP 26 MAIN ST FIRST FL CHATHAM, NJ 07928	Â	Â	Â	Member of >10% 13(d) group
APPALOOSA PARTNERS INC 26 MAIN ST CHATHAM, NJ 07928	Â	Â	Â	Member of >10% 13(d) group
APPALOOSA MANAGEMENT LP 26 MAIN ST 1ST FLOOR CHATAM, NJ 07928	Â	Â	Â	Member of >10% 13(d) group
APPALOOSA INVESTMENT LP I APPALOOSA PARTNERS INC 26 MAIN ST CHATHAM, NJ 07928	Â	Â	Â	Member of >10% 13(d) group
PALOMINO FUND LTD 26 MAIN ST CHATHAM, NJ 07928	Â	Â	Â	Member of >10% 13(d) group

Signatures

See signatures of Reporting Persons attached as Exhibit 99.1		12/27/2006
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 5(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1)	These shares of common stock (the "Company Shares") of Delphi Corporation (the "Company") are directly held by Appaloosa Investment Limited Partnership I ("AILP"). A portion of the Company Shares directly held by AILP may be deemed to be beneficially owned by David A. Tepper ("Mr. Tepper"), Appaloosa Partners Inc. ("API") and Appaloosa Management L.P. (the "Manager"). Mr. Tepper is the sole stockholder and president of API. API is the general partner of the Manager and the Manager is the general partner of AILP.
(2)	These Company Shares are directly held by Palomino Fund Ltd. ("Palomino"). A portion of the Company Shares directly held by Palomino may be deemed to be beneficially owned by Mr. Tepper, API and the Manager. Mr. Tepper is the sole stockholder and president of API. API is the general partner of the Manager and the Manager is the investment advisor of Palomino.
(3)	Each of Mr. Tepper, API and the Manager disclaims beneficial ownership of the Company Shares held by AILP or Palomino, except to the extent of his or its pecuniary interest therein, and the inclusion of these shares in this report shall not be deemed an admission of beneficial ownership of all of the reported shares. Each of AILP and Palomino disclaims beneficial ownership of the Company Shares held by the other, except to the extent of its pecuniary interest therein, and the inclusion of these shares in this report shall not be deemed an admission of beneficial ownership of all of the reported shares.
  Remarks: As a result of the proposal and related agreements described in Item 4 of the Schedule 13D/A with respect to the Company  filed by the reporting persons on December 19, 2006 (the "13D"), each reporting person may be  deemed to be a member of a Section 13(d) group (the "Group") that owns more than 10% of the outstanding Company Shares.  Except as described in the 13D, or in footnotes 1 through 3 above, each reporting  person expressly disclaims beneficial ownership of all Company Shares held by members of the Group, except to the extent of  such reporting person's pecuniary interest therein. Exhibit Index:  99.1 Joint Filer Information.

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