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): May 15, 2006

                               DRYCLEAN USA, Inc.
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             (Exact name of registrant as specified in its charter)

                                    Delaware
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                 (State or other jurisdiction of incorporation)

                 1-14757                                11-2014231
                 -------                                ----------
        (Commission File Number)             (IRS Employer Identification No.)

                    290 N.E. 68 Street, Miami, Florida 33138
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               (Address of principal executive offices) (Zip Code)

       Registrant's telephone number, including area code: (305) 754-4551

                                 Not Applicable
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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  communication  pursuant  to Rule  14d-2(b)  under the
         Exchange Act (17 CFR 240.14d-2(b))

[_]      Pre-commencement  communication  pursuant  to Rule  13e-4(c)  under the
         Exchange Act (17 CFR 240.13e-4(c))



         Item  2.02,  including  Exhibit  99.1  and  the  information  therefrom
incorporated  herein by reference are being  furnished,  and shall not be deemed
"filed," for purposes of Section 18 of the  Securities and Exchange Act of 1934,
as amended, or otherwise subject to liability under that section, nor shall they
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 a filing.

Item 2.02           Results of Operations and Financial Condition
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         On May 15, 2006,  the Company  issued a press  release  announcing  its
results of operations for the Company's nine and three month periods ended March
31,  2006.  A copy of the press  release is  furnished  as Exhibit  99.1 to this
Report and is incorporated herein by reference.

Item 9.01    Financial Statements and Exhibits.

             (a)      Financial Statements of Businesses Acquired:     None

             (b)      Pro Forma Financial Information:                 None

             (c)      Exhibits:

                      99.1   The Company's press release dated May 15, 2006.

                                    SIGNATURE

         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.

                                  DRYCLEAN USA, Inc.

Date:    May 15, 2006             By:  /s/ Venerando J. Indelicato
                                       --------------------------------

                                           Venerando J. Indelicato,
                                           Treasurer and Chief Financial Officer





                                  EXHIBIT INDEX

Exhibit No.       Description
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99.1              The Company's press release dated May 15, 2006.