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): December 27, 2006




                           DELTA AND PINE LAND COMPANY

             (Exact name of registrant as specified in its charter)

          Delaware                                       62-1040440
  (State or other jurisdiction                         (IRS employer
       of incorporation)                             identification No.)
                                    000-21788
                            (Commission file number)

                    One Cotton Row, Scott, Mississippi 38772
               (Address of principal executive offices) (Zip code)


       Registrant's telephone number, including area code: (662) 742-4000

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


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 2.02.  ......Results of Operations and Financial Condition.

On December 27, 2006, Delta and Pine Land Company ("D&PL") issued a press
release reporting its results of operations and financial condition for the
first quarter ended November 30, 2006. This press release is attached as Exhibit
99.1.

Additionally, executive management will discuss D&PL's first quarter during a
conference call to be held December 27, 2006 at 10:00 a.m. ET/9:00 a.m. CT. All
interested parties are invited to listen to the conference call by dialing
800-374-0532 (International, 706-634-0148), pass code 4640377. Live audio of the
conference call will also be accessible at www.vcall.com. Also, refer to D&PL's
Investor News section in its Media and News section of its Internet site at
www.deltaandpine.com for further instructions about accessing the conference
call.

Information in this report, including the Exhibit attached hereto, shall not be
deemed "filed" for purposes of Section 18 of the Securities Exchange Act of
1934, nor shall it be deemed incorporated by reference in any filing under the
Securities Act of 1933, except as shall be expressly set forth by specific
reference in such filing.


Item 9.01.   .....Financial Statements and Exhibits.

     (c) Exhibits.

Exhibit No.                   Description
-----------                   -----------
99.1                          Press Release dated December 27, 2006.






                                    SIGNATURE

     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.

                           DELTA AND PINE LAND COMPANY


Date:     December 27, 2006     /s/ Kenneth M. Avery
                                --------------------
                                Kenneth M. Avery,
                                Vice President - Chief Financial Officer and
                                Assistant Secretary