13F-HR 1 firtree1q6.txt FIR TREE FORM 13F REPORT 3/31/06 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 13F Form 13F COVER PAGE Report for the Calendar Year or Quarter Ended: March 31, 2006 Check here if Amendment [ ]; Amendment Number: This Amendment (Check only one.): [ ] is a restatement. [ ] adds new holdings entries. Institutional Investment Manager Filing this Report: Name: Fir Tree, Inc. Address: 535 Fifth Avenue 31st Floor New York, New York 10017 13F File Number: 28- The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form. Person Signing this Report on Behalf of Reporting Manager: Name: Jeffrey D. Tannenbaum Title: President Phone: (212) 599-0090 Signature, Place, and Date of Signing: Jeffrey D. Tannenbaum New York, New York May 15, 2006 Report Type (Check only one.): [ X] 13F HOLDINGS REPORT. [ ] 13F NOTICE. [ ] 13F COMBINATION REPORT. FORM 13F SUMMARY PAGE Report Summary: Number of Other Included Managers: 0 Form13F Information Table Entry Total: 105 Form13F Information Table Value Total: $2,285,075 (thousands) List of Other Included Managers: Provide a numbered list of the name(s) and Form 13F file number(s) of all institutional managers with respect to which this report is filed, other than the manager filing this report. NONE FORM 13F INFORMATION TABLE VALUE SHARES/ SH/ PUT/ INVSTMT OTHER VOTING AUTHORITY NAME OF ISSUER TITLE OF CLASS CUSIP (x$1000) PRN AMT PRN CALL DSCRETN MANAGERS SOLE SHARED NONE ------------------------------ ---------------- --------- -------- -------- --- ---- ------- ------------ -------- -------- -------- ACQUICOR TECHNOLOGY INC UNIT 99/99/9999 00489a206 9700 1478700 SH SOLE 1478700 ALBERTSONS INC COM 013104104 202 7869 SH SOLE 7869 ALLSTATE CORP COM 020002101 1523 29233 SH SOLE 29233 ALTRIA GROUP INC COM 02209s103 184342 2601500 SH PUT SOLE 2601500 ALTRIA GROUP INC COM 02209s103 184342 2601500 SH SOLE 2601500 AMERICAN INTL GROUP INC COM 026874107 63380 959000 SH SOLE 959000 AMR CORP COM 001765106 219 8095 SH SOLE 8095 ANADARKO PETE CORP COM 032511107 207 2049 SH SOLE 2049 APPLE COMPUTER INC COM 037833100 594 9469 SH SOLE 9469 ATMEL CORP COM 049513104 211 44654 SH SOLE 44654 BANK OF AMERICA CORPORATION COM 060505104 21815 479040 SH SOLE 479040 BIOVAIL CORP COM 09067j109 488 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