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 (Date of earliest event reported): January 8, 2007

THQ INC.

(Exact name of registrant as specified in charter)

Delaware	0-18813	13-3541686
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

29903 Agoura Road Agoura Hills, California		91301
(Address of principal executive offices)		(Zip Code)

(818) 871-5000

(Registrant’s telephone number, including area code)

(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 (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

SECTION 4 - Matters Related to Accountants and Financial Statements

Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

On January 8, 2007, management of THQ Inc. (“THQ”) concluded, and the Audit Committee of THQ’s Board of Directors approved the conclusion, that the financial information contained in THQ’s financial statements for the 2006, 2005, 2004, 2003 (transition) and 2002 fiscal years and for each of the quarters in fiscal 2006 and 2005, and all earnings releases and similar communications issued by THQ relating to periods commencing on January 1, 2002, should no longer be relied upon. THQ’s management and the Audit Committee have discussed the matters disclosed in this filing with Deloitte & Touche LLP, THQ’s independent registered public accounting firm.

THQ issued a press release on January 9, 2007, a copy of which is attached as Exhibit 99.1 hereto and is incorporated herein by reference.

Section 9 – Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

(d)	Exhibits

	Exhibit Number	Description

	99.1	Press Release dated January 9, 2007

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereto duly authorized.

	THQ INC.

	By:	/s/ Edward K. Zinser
Date: January 9, 2007		Edward K. Zinser
		Executive Vice President Chief Financial Officer and Chief Accounting Officer

INDEX TO EXHIBITS

Exhibit Number		Description

99.1		Press Release dated January 9, 2007