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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

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                                    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): August 18, 2006

                            THE J. M. SMUCKER COMPANY
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               (Exact Name of Registrant as Specified in Charter)

             Ohio                          1-5111                34-0538550
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 (State or Other Jurisdiction           (Commission           (IRS Employer
       of Incorporation)                File Number)        Identification No.)

              One Strawberry Lane
                 Orrville, Ohio                               44667-0280
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    (Address of Principal Executive Offices)                  (Zip Code)

       Registrant's telephone number, including area code: (330) 682-3000

                                 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 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 August 18, 2006, The J. M. Smucker Company (the "Company") issued a
press release announcing the financial results for the quarter ended July 31,
2006. A copy of the press release is attached to this Current Report on Form 8-K
as Exhibit 99.1 and is incorporated herein by reference.

     The information in this Form 8-K, including the exhibit attached hereto, is
furnished and shall not be deemed "filed" for purposes of Section 18 of the
Securities Exchange Act of 1934, as amended, or otherwise subject to the
liabilities of that Section and shall not be deemed incorporated by reference
into any registration statement or other document filed pursuant to the
Securities Act of 1933, as amended, except as shall be expressly set forth by
specific reference in such a filing.

ITEM 9.01  FINANCIAL STATEMENTS AND EXHIBITS

     (d)   Exhibits

     Exhibit        Exhibit
     Number         Description
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        99.1        Press Release, dated August 18, 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 hereunto duly authorized.

                                    THE J. M. SMUCKER COMPANY


                                    By:   /s/ Mark R. Belgya
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                                          Mark R. Belgya
                                          Vice President,
                                          Chief Financial Officer, and Treasurer

Date:  August 18, 2006



                                  EXHIBIT INDEX
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Exhibit        Exhibit
Number         Description
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   99.1        Press Release, dated August 18, 2006