6-K

SECURITIES AND EXCHANGE COMMISSION

Washington D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13A-16 OR 15D-16 OF THE
SECURITIES EXCHANGE ACT OF 1934

October 24, 2006

VIVENDI S.A.

42, avenue de Friedland
75008 Paris
France
(Address of principal executive offices)

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

Form 20-F þ          Form 40-F o

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 o          No þ

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b):

Contents: Press Release.

This report on Form 6-K shall be incorporated by reference in the Registration Statement on Form F-3 (Registration No. 333-81578) as amended, filed by Vivendi S.A. under the Securities Act of 1933, to the extent not superseded by documents or reports subsequently filed by Vivendi S.A. under the Securities Act of 1933 or the Securities Exchange Act of 1934.

TABLE OF CONTENTS

EX-99.1: PRESS RELEASE

EXHIBIT LIST

Exhibit	Description
99.1	Press Release

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.

VIVENDI S.A.
By:	George E. Bushnell III
Name:	George E. Bushnell III
Title:	Senior Vice President

Date: October 24, 2006

EX-99.1

Tuesday, October 24, 2006

Vivendi Has Filed a Racketeer Influenced and
Corrupt Organizations Act Complaint Against T-Mobile

PARIS — NEW YORK — Vivendi announced today that it filed last night a Racketeer Influenced and Corrupt Organizations Act (RICO) complaint in federal court in the State of Washington, charging that T-Mobile has illegally appropriated Vivendi’s $2.5 billion investment in one of Poland’s leading mobile telecommunications operators, Polska Telefonia Cyfrowa sp. zo.o. (PTC), through a pattern of fraud and racketeering.

Named in the complaint are T-Mobile USA, Inc., T-Mobile Deutschland Gmbh, Deutsche Telekom AG and Mr. Zygmunt Solorz-Zak, who controls another Polish company, Elektrim S.A., which is Vivendi’s joint-venture partner for its investment in PTC.

This case involves two companies, Vivendi and T-Mobile, that have substantial business activities in the United States, one of whom (T-Mobile) colluded with Mr. Solorz-Zak in a pattern of racketeering activity over U.S. wires as part of an unlawful scheme to take over an enterprise, PTC, and corrupt another enterprise, Elektrim.

“Vivendi considers that T-Mobile and Mr. Solorz’ Elektrim illegally appropriated its $2.5 billion investment in PTC and, at every turn, have defied court orders. By filing this Racketeer Influenced and Corrupt Organizations Act complaint, Vivendi asks the court for a simple remedy: give us back our money or our PTC shares. Fairness and justice must prevail,” Mr. Lévy, Chairman of the Management of Board of Vivendi, said.

A webcast of the press conference -— to be held today in New York City at 10 a.m. EST/ 3 p.m. GMT/ 4 p.m. GMT +1 — can be found at: www.vivendi.com (listen only).

Details for accessing the press conference, live or via teleconference or webcast, are below.

When:	Tuesday, October 24, 2006, 10 a.m. EST — New York
	3 p.m. GMT — London
	4 p.m. GMT +1 — Paris/Berlin/Warsaw
Where:	New York
	Waldorf Hotel, 301 Park Avenue, New York, NY 10022
	(The Hilton Room, Park Avenue Side, Main Lobby Area )
	Warsaw
	Hotel Sheraton, Sofia Room, Prusa 2, Warsaw
Webcast,	Listen Only: www.vivendi.com

Telephone Conference Call-in Information:

English, USA/Canada:	+1 877 726 16 94	/ Code 952 33 05
English, International:	+1 706 634 99 02	/ Code 952 33 05
French:	0800 900 053	/ Code 952 41 35
Polish:	00800 111 36 30	/ Code 952 50 42
German:	0800 181 52 87	/ Code 952 46 60

     Back-up: +1 706 634 99 02 / Code = your language of choice from above list.

CONTACTS VIVENDI :

Media	Investor Relations
Paris	Paris
Antoine Lefort	Daniel Scolan
+33 (0) 1 71 71 11 80	+33 (0) 1 71 71 32 91
Agnès Vétillart	Laurence Daniel
+33 (0) 1 71 71 30 82	+33 (0) 1 71 71 12 33
Alain Delrieu	Agnès de Leersnyder
+33 (0) 1 71 71 10 86	+33 (0) 1 71 71 30 45
New York	New York
Flavie Lemarchand-Wood	Eileen McLaughlin
+(1) 212.572.1118	+(1) 212.572.8961

Important disclaimer:
This press release contains ‘forward-looking statements’ as that term is defined in the Private Securities Litigation Reform Act of 1995. Such forward-looking statements are not guarantees of future performance or results in pending litigation or otherwise. Actual results may differ materially from the forward-looking statements and business and litigation strategy as a result of a number of risks and uncertainties, many of which are outside our control, including but not limited to the risks described in the documents Vivendi has filed with the U.S. Securities and Exchange Commission and with the French Autorité des Marchés Financiers (www.amf-france.org). Investors and security holders may obtain a free copy of documents filed by Vivendi with the U.S. Securities and Exchange Commission at www.sec.gov or directly from Vivendi. Vivendi does not undertake to provide, nor has any obligation to provide, update or revise forward-looking statements.