SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

Report of Foreign Private Issuer

Pursuant to Section 13a-16 or 15d-16

of the Securities Exchange Act of 1934

May 30, 2006

SMURFIT KAPPA FUNDING PLC

(formerly known as JSG Funding plc)

(Translation of registrant’s name into English)

Beech Hill

Clonskeagh

Dublin 4

Ireland

Telephone: +353 (1) 202-7000

(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  ý          Form 40-F  o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T

Rule 101(b)(1): o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T

Rule 101(b)(7): o

Indicate by check mark whether by furnishing the information contained in this Form, the registrant 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  ý

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82-

SMURFIT KAPPA FUNDING PLC
(FORMERLY KNOWN AS JSG FUNDING PLC)

We hereby announce that the name of JSG Funding plc, a public limited company incorporated under the laws of Ireland (registration number 357958), has changed to Smurfit Kappa Funding plc effective May 29, 2006. The registered address, telephone and facsimile contact details for Smurfit Kappa Funding plc are Beech Hill, Clonskeagh, Dublin 4, Ireland, telephone: +353 1 202 7000, facsimile: +353 1 269 4481.

1

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.

	SMURFIT KAPPA FUNDING PLC
Date: May 30, 2006	By:	/s/ Ian J. Curley
		Ian J. Curley
		Director and Chief Financial Officer

2