UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549


_____________________________
OMB APPROVAL
OMB NUMBER: 3235-0145
Expires: December 31, 2005
Estimated average burden
hours per response....11
_____________________________


                                 SCHEDULE 13G





                   Under the Securities Exchange Act of 1934
                         (Amendment No. ____1_______________)*


                    	Frontier Oil Corporation
             -----------------------------------------------------
                                (Name of Issuer)

                 		COMMON STOCK
             -----------------------------------------------------
                         (Title of Class of Securities)

                   		35914P105
             -----------------------------------------------------
                                 (CUSIP Number)

			12/31/05
             -----------------------------------------------------
             (Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule
is filed:

[] Rule 13d-1(b)
[x] Rule 13d-1(c)
[] Rule 13d-1(d)



- ----------
*The  remainder of this cover page shall be filled out for a reporting  person's
initial filing on this form with respect to the subject class of securities, and
for any  subsequent  amendment  containing  information  which  would  alter the
disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the  Securities  Exchange  Act of
1934 ("Act") or otherwise  subject to the liabilities of that section of the Act
but  shall be  subject  to all other  provisions  of the Act  (however,  see the
Notes).



CUSIP No.  35914P105



- --------------------------------------------------------------------------------
   1.  NAME OF REPORTING PERSON(S)
       S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON(S)

       ROBERT L. GIPSON




- --------------------------------------------------------------------------------
   2.  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*

         (a)  [  ]
         (b)  [  ]


- --------------------------------------------------------------------------------
   3.  SEC USE ONLY




- --------------------------------------------------------------------------------
   4.  CITIZENSHIP OR PLACE OF ORGANIZATION


      NEW YORK STATE

- --------------------------------------------------------------------------------
   NUMBER OF      5.   SOLE VOTING POWER
     SHARES          100,000
BENEFICIALLY    --------------------------------------------------------------
    OWNED BY      6.   SHARED VOTING POWER
      EACH           0

   REPORTING      --------------------------------------------------------------
     PERSON       7.   SOLE DISPOSITIVE POWER
      WITH           100,000
- --------------------------------------------------------------
                  8.   SHARED DISPOSITIVE POWER

                   104,300
- --------------------------------------------------------------------------------
   9.  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

		204,300
- --------------------------------------------------------------------------------
  10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*



- --------------------------------------------------------------------------------
  11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

0.3%
- --------------------------------------------------------------------------------
  12.  TYPE OF REPORTING PERSON*


IN
- --------------------------------------------------------------------------------



Item 1.     (a)   Name of Issuer:

                 	FRONTIER OIL CORPORATION
                  --------------------------------------------------------------
            (b)   Address of Issuer's Principal Executive Offices:

                	1000 MEMORIAL DRIVE, SUITE 600
			HOUSTON, TX 77024-3411

                  --------------------------------------------------------------
Item 2.     (a)   Name of Person Filing:
                  ROBERT L. GIPSON
                  --------------------------------------------------------------
            (b)   Address of Principal Business Office, or if None, Residence:
                  C/O INGALLS & SNYDER LLC 61 BROADWAY, NEW YORK, NY 10006
                  --------------------------------------------------------------
            (c)   Citizenship:
                            USA
                  --------------------------------------------------------------
            (d)   Title of Class of Securities:
                  		COMMON STOCK
                  --------------------------------------------------------------
            (e)   CUSIP Number:
                                35914P105
                  --------------------------------------------------------------
Item 3.     If this statement  is filed  pursuant to Rules 240.13d-(1), or
            13d-2(b) or (c), check whether the person filing is a:

		NOT APPLICABLE

            (a)   []   Broker or Dealer  registered under Section  15 of  the
                        Act, (15 U.S.C 78o)

            (b)   [ ]   Bank as defined in Section 3(a)(6) of the
			Act, (15 U.S.C 78c)

            (c)   [ ]   Insurance Company  as defined  in Section  3(a)(19) of
                        the Act, (15 U.S.C 78c)

            (d)   [ ]   Investment Company registered under  Section 8 of  the
                        Investment Company Act of 1940 (15 U.S.C 80a-8)

            (e)   []   Investment Adviser in accordance with Section
			240.13d-1(b)(1)(ii)(E)

            (f)   [ ]   Employee Benefit Plan or endowment fund in accordance
			to Section 240.13d-1(b)(ii)(F)

            (g)   [ ]   A parent holding company or control person in
			accordance with Section 240.13d-1(b)(1)(ii)(G)


	    (h)   [ ]   A savings associations as defined in Section 3(b) of the
			Federal Deposit Insurance Act (12 U.S.C 1813)

	    (i)	  [ ]	A church plan that is excluded from the definition of an
			investment company under section 3(c)(14) of
			the Investment Company Act of 1940 (15 U.S.C 80a-3)

	    (j)   [ ] 	Group, in accordance with Section 240.13d-1(b)(1)(ii)(J)



Item 4.     Ownership.

            (a) Amount beneficially owned: 204,300-----------,

            (b) Percent of class: 0.3 %----------------------,

            (c) Number of shares as to which such person has:

                  (i) Sole power to vote or to direct the vote
	100,000---,

                  (ii) Shared power to vote or to direct the vote
	0  ------,

                  (iii) Sole power to dispose or to direct the disposition of
	100,000--------,


                  (iv) Shared power to dispose or to direct the disposition of
	104,300-------



Item 5.     Ownership of Five Percent or Less of a Class.

If this statement is being filed to report the fact that as of the date hereof
the reporting person has ceased to be the beneficial owner of more than five
percent of the class of securities, check the following [ ].
		INAPPLICABLE

Item 6.     Ownership of More Than Five Percent on Behalf of Another Person.

Securities reported under Shared Dispositve Power include securities
owned by clients of Ingalls & Snyder LLC, a registered broker dealer and
a registered investment advisor, in accounts over which Gipson holds
discretionary investment authority.


Item 7.     Identification and Classification of the Subsidiary which Acquired
            the Security Being Reported on By the Parent Holding Company.

		INAPPLICABLE

Item 8.     Identification and Classification of Members of the Group.

		INAPPLICABLE

Item 9.     Notice of Dissolution of Group.

		INAPPLICABLE


Item 10.    Certification.



            By  signing  below I certify  that,  to the  best  of  my
            knowledge and belief, the securities referred to above were acquired
            in the  ordinary  course of business  and were not  acquired for the
            purpose of and do not have the effect of changing or influencing the
            control of the issuer of such  securities  and were not  acquired in
            connection with or as a participant in any  transaction  having such
            purpose or effect.

                                  Signature.


            After  reasonable  inquiry  and to the  best  of my  knowledge  and
            belief, I certify  that the  information  set  forth in this
            statement is true, complete and correct.


Date: 1/26/06

INGALLS & SNYDER LLC
BY:
	/s/ Robert L. Gipson
- ----------------------------------
                      (Signature)*
Robert L. Gipson

- ----------------------------------
                      (Name/Title)


* Attention. Intentional misstatements or omissions of fact constitute federal
  criminal violations (see 18 U.S.C. 1001).