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:

                                  May 10, 2007
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                        (Date of earliest event reported)


                              SPECTRUM BRANDS, INC.
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               (Exact Name of Registrant as Specified in Charter)



        Wisconsin                    001-13615                  22-2423556
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(State or other Jurisdiction    (Commission File No.)         (IRS Employer
    of Incorporation)                                       Identification No.)

            Six Concourse Parkway, Suite 3300, Atlanta, Georgia 30328
          (Address of principal executive offices, including zip code)

                                 (770) 829-6200
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              (Registrant's telephone number, including area code)

                                       N/A
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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.

(a)      The following  information,  including the Exhibit attached hereto,  is
         being  furnished  pursuant  to this  Item  2.02 and shall not be deemed
         "filed" for  purposes of Section 18 of the  Securities  Exchange Act of
         1934, as amended,  nor shall it be deemed  incorporated by reference in
         any filing  under the  Securities  Act of 1933,  as amended,  except as
         shall be expressly set forth by specific reference in such filing.

On May 10, 2007,  Spectrum  Brands,  Inc. issued a press release  discussing its
estimated  financial results for its second fiscal quarter ending April 1, 2007.
A copy of the press release is furnished as Exhibit 99.1 to this report.

Item 9.01.  FINANCIAL STATEMENTS AND EXHIBITS.

(d)      99.1 Press Release dated May 10, 2007 issued by Spectrum Brands, Inc.


                                   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       SPECTRUM BRANDS, INC.



                          By:  /s/ Randall J. Steward
                          ---------------------------------------------------
                               Name:  Randall J. Steward
                               Title:    Executive Vice President and
                               Chief Financial Officer






EXHIBIT INDEX

Exhibit   Description
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99.1      Press Release dated May 10, 2007 issued by Spectrum Brands, Inc.