FORM 6-K

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                            Report of Foreign Issuer



                    Pursuant to Rule 13a - 16 or 15d - 16 of

                      the Securities Exchange Act of 1934



                            For the month of May 2007
                                   2 May 2007


                       BRITISH SKY BROADCASTING GROUP PLC
                              (Name of Registrant)



                Grant Way, Isleworth, Middlesex, TW7 5QD England
                    (Address of principal executive offices)



Indicate by check mark whether the registrant  files or will file annual reports
under cover of Form 20-F or Form 40-F


                    Form 20-F X            Form 40-F



Indicate by check mark whether the  registrant  by  furnishing  the  information
contained  in this  Form is  also  thereby  furnishing  the  information  to the
Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934


                    Yes                    No X



If "Yes" is marked, indicate below the file number assigned to the registrant in
connection with Rule 12g3-2(b): Not Applicable



                                 EXHIBIT INDEX


                                    Exhibit


EXHIBIT NO. 1  Press release of British Sky Broadcasting Group plc
               announcing 3rd Quarter Results - US Accounting
               released on 2 May 2007


This report is  incorporated  by  reference in the  prospectus  contained in the
Registration Statements on Form F-3 (SEC File No. 333-08246) and Form F-3/S-3

(SEC File No. 333-106837) filed by the Registrant under the Securities Act of
1933.

Consolidated Income Statement for the nine months ended 31 March 2007




                                                                       2006/07               2005/06
                                                                   Nine months           Nine months
                                                                         ended                 ended
                                                                      31 March              31 March
                                                                    GBPmillion            GBPmillion
                                                     Notes         (unaudited)           (unaudited)
                                                                                        

Revenue                                                  1               3,376                 3,079
Operating expense                                        2             (2,763)               (2,419)
Operating profit                                                           613                   660
-------------------------------------------- -------------- ------------------- ---------------------

Share of results from joint ventures and associates                          9                     9
Investment income                                                           42                    37
Finance costs                                                            (108)                  (97)
Profit before tax                                                          556                   609
-------------------------------------------- -------------- ------------------- ---------------------

Taxation                                                                 (168)                 (184)
Profit for the period                                                      388                   425
-------------------------------------------- -------------- ------------------- ---------------------

Earnings per share from profit for the period (in pence)
Basic                                                                     22.1                  23.2
Diluted                                                                   22.1                  23.1

-------------------------------------------- -------------- ------------------- ---------------------








Consolidated Income Statement for the three months ended 31 March 2007


                                                                       2006/07               2005/06
                                                                  Three months          Three months
                                                                         ended                 ended
                                                                      31 March              31 March
                                                                    GBPmillion            GBPmillion
                                                                   (unaudited)           (unaudited)
                                                                                           

Revenue                                                                  1,156                 1,063
Operating expense                                                        (938)                 (817)

-------------------------------------------- --------------- ------------------ ---------------------
Operating profit                                                           218                   246
-------------------------------------------- --------------- ------------------ ---------------------

Share of results from joint ventures and associates                          3                     2
Investment income                                                           18                    17
Finance costs                                                             (39)                  (46)
Profit before tax                                                          200                   219
-------------------------------------------- --------------- ------------------ ---------------------

Taxation                                                                  (58)                  (68)
Profit for the quarter                                                     142                   151
-------------------------------------------- --------------- ------------------ ---------------------

Earnings per share from profit for the quarter (in pence)
Basic                                                                      8.1                   8.3
Diluted                                                                    8.1                   8.3






Notes:

1.       Revenue
                                                                      2006/07               2005/06
                                                            Nine months ended           Nine months
                                                                     31 March                 ended
                                                                   GBPmillion              31 March
                                                                  (unaudited)            GBPmillion
                                                                                        (unaudited)

Retail subscription                                                     2,514                 2,355
Wholesale subscription                                                    162                   170
Advertising                                                               258                   257
Sky Bet                                                                    34                    27
Installation, hardware and service                                        167                   103
Other                                                                     241                   167
                                                                        3,376                 3,079
---------------------------------------------- ------------------------------- ---------------------



2.       Operating expense
                                                                      2006/07               2005/06
                                                            Nine months ended           Nine months
                                                                     31 March                 ended
                                                                   GBPmillion              31 March
                                                                  (unaudited)            GBPmillion
                                                                                        (unaudited)

Programming                                                             1,153                 1,207
Transmission and related functions                                        278                   157
Marketing                                                                 546                   474
Subscriber management                                                     467                   339
Administration                                                            319                   242
                                                                        2,763                 2,419
---------------------------------------------------- ------------------------- ---------------------







                                   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.


                                         BRITISH SKY BROADCASTING GROUP PLC


Date: 2 May 2007                         By: /s/ Dave Gormley
                                             Dave Gormley
                                             Company Secretary