<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>f8k_oct0506.txt
<DESCRIPTION>QUARTERLY CASH DIVIDEND - OCT 5, 2006
<TEXT>


                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                    Form 8-K


                                 Current Report

                       Pursuant to Section 13 or 15(d) of
                       the Securities Exhange Act of 1934


                                 Otober 5, 2006
                        (Date of earliest event reported)


                            THE TOPPS COMPANY, INC.
             (Exact name of registrant as specificed in its charter)

                                    Delaware
                  (State or other jurisdiction of corporation)

                                   001-15817
                             (Commission File No.)

                                   11-2849283
                      (I.R.S. Employer Identifcation No.)

                       One Whitehall, New York, NY 10004
               (Address of principal executive offices) (Zip code)

                                 (212) 376-0300
              (Registrant's telephone number, including area code)

                                      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))


<PAGE>


ITEM 8.01 OTHER EVENTS

The Topps  Company  announced  today that its Board of Directors  has declared a
regular quarterly cash dividend of $0.04 per share,  payable on November 2, 2006
to shareholders of record on October 19, 2006.


ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

        (d) Exhibits.

                99.1  Press Release dated October 5, 2006


<PAGE>

                                   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.


Dated: October 5, 2006                       THE TOPPS COMPANY, INC.
                                                Registrant


                                                By: s/ Catherine K. Jessup
                                                ---------------------------
                                                       Catherine K. Jessup
                                                Vice President CFO & Treasurer

<PAGE>

EXHIBIT INDEX

Exhibit
 Number             Description

99.1    Press Release dated October 5, 2006

</TEXT>
</DOCUMENT>