1.  Name and address of issuer:
    First Eagle Funds
    1345 Avenue of the Americas
    New York, NY 10105

2. The name of each series or class of  securities  for which this Form is
filed (If the Form is being filed for all series and classes of securities of
the issuer, check the box but do not list series or classes):
                                                              All portfolios

3.  Investment Company Act File Number
      811-7762
     Securities Act File Number
      33-63560

4.  (a) Last day of fiscal year for which this Form is filed:
      10/31/2006
4.  (b) Check box if this form is being filed late

4.  (c) Check box if this is the last time the issuer will be filing this Form

5. Calculation of registration fee:

i.  Aggregate sale price of securities
sold during the fiscal year pursuant to
section 24(f)                                                    $6,883,712,051

ii.  Aggregate price of securities
redeemed or repurchased during the fiscal
year:                                                            $3,723,457,793

iii.  Aggregate  price of securities  redeemed
or repurchased  during any prior fiscal year
ending no earlier  than  October 11, 1995 that
were not  previously used to reduce registration
fees payable to the Commission:                                         --

iv.  Total available redemption credits
 (add Items 5(ii) and 5(iii):                                           --

v. Net sales--if Item 5(i) is greater than Item 5(iv)
(subtract Item 5(iv) from Item 5(i))                           $3,160,254,258

vi. Redemption credits available for use in future
years--if Item 5(i) is less than Item 5(iv)
sub Item 5(iv) from Item 5(i):                                               $0

vii. Multiplier for determining registration
fee (See instruction C.9)                                            0.000107

viii.  Registration fee due
(multiply Item 5(v) by Item 5(vii)
(enter "0" if no fee is due)                                        $338,147.21

Prepaid shares

6. If the  response  to Item  5(i) was  determined  by  deducting  an  amount
of securities  that were  registered  under the  Securities Act of 1933
pursuant to rule 24e-2 as in effect  before  October  11,  1997,  then  report
the amount of securities (number of shares or other units) deducted here:0

If there is a number of shares or other  units that were registered  pursuant
to rule 24e-2 remaining unsold at the end of the fiscal year for which this
 form is filed that are  available  for use by the issuer in future  fiscal
 years,  then state that number here: 0

7. Interest  due--if this Form is being filed more than 90 days after the end
of issuer's fiscal year:0

8. Total of the amount of the  registration  fee due plus any interest due
(line 5(viii) plus line 7:                                          $338,147.21
                                                                    ===========

9.  Date the  registration  fee and any  interest  was sent to the Commission's
lockbox depository:  January 12, 2007

Method of delivery--
                    [X]  Wire Transfer
                    [_]  Mail or other means

This report has been signed by the following persons on behalf of the issuer
and in the capacities and on the dates indicated.


By:  /s/Stefanie Hempstead
     ---------------
       Stefanie Hempstead
       Vice President & Treasurer

Date 1/23/2007