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):	April 20, 2006

Bandag, Incorporated

(Exact name of registrant as specified in its charter)

Iowa	1-7007	42-0802143
(State or other	(Commission File	(IRS Employer
jurisdiction of	Number)	Identification No.)
incorporation)

2905 North Highway 61, Muscatine, Iowa 52761-5886

(Address of principal executive offices, including zip code)

(563) 262-1400

(Registrant's telephone number, including area code)

Not Applicable

(Former name or former address, if changed since last report)

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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:

[_]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

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

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

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

Item 2.05. Costs Associated With Exit or Disposal Activities

        On April 20, 2006, Bandag announced the closing of its tread production plant in Shawinigan, Quebec. Continual improvements in manufacturing processes over the past several years have resulted in increased capacity at its larger North American plants. Bandag plans to meet the market needs with the remaining manufacturing plants. Production at the Shawinigan, Quebec plant is expected to be phased out by the end of June 2006, when the facility will close.

        Bandag expects to record charges related to the plant closing of approximately $3,800,000 ($2,400,000 net of tax benefits) in the second quarter of 2006. These charges include approximately $2,500,000 related to pension benefit obligations, $1,000,000 for termination benefits and $300,000 for miscellaneous charges related to plant closing costs. Cash payments of approximately $100,000 will be made in 2007.

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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 hereunto duly authorized.

BANDAG, INCORPORATED

(Registrant)

By: /s/ Warren W. Heidbreder

       Warren W. Heidbreder

       Vice President, Chief Financial Officer

Date: May 9, 2006