UNITED STATES SECURITIES AND EXCHANGE COMMISSION

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 223, 2005

INDYMAC ABS, INC.

(as depositor under the Pooling and Servicing Agreement,

dated as of December 1, 2005, providing for the issuance of the Home

~~Home~~ Equity Mortgage Loan Asset-Backed Trust, Series INABS 2005-D)

IndyMac ABS, Inc.

(Exact name of registrant as specified in its charter)

Delaware		333-127617-03	95-4685267
DELAWARE	333-127617-03	95-4685267
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(~~Commission~~I.R.S. ~~File~~Employer ~~Number~~Identification No.)	~~(I.R.S. Employer Identification Number)~~
155 North Lake Avenue Pasadena, California		91101	~~91101~~
(Address of Principal Executive Offices)		(Zip Code)	~~(Zip Code)~~

Registrant’s telephone number, including area code: (626) 535-5555

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 (see General Instruction A.2. below):

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

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

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

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

Section 2 –- Financial Information

Item 2.01 - Completion of Acquisition or Disposition of Assets

~~Description~~On December 23, 2005, a single series of certificates, entitled IndyMac ABS, Inc., Home Equity Mortgage Loan Asset-Backed Trust, Series INABS 2005-D (the “Certificates”), was issued pursuant to a pooling and servicing agreement, dated as of December 1, 2005 (the ~~Mortgage~~“Agreement”), ~~Pool~~among IndyMac ABS, Inc. as depositor (the “Depositor”), IndyMac Bank, F.S.B. as master servicer (the “Master Servicer”) and Deutsche Bank National Trust Company as trustee and supplemental interest trust administrator (the “Trustee”).

OnUpon ~~December~~the ~~23,~~closing ~~2005, a series~~ of ~~certificates,~~the ~~entitled~~initial ~~Home~~issuance ~~Equity~~of ~~Mortgage Loan Asset-Backed Trust, Series INABS 2005-D (~~the “Certificates”), ~~was issued pursuant to a pooling and servicing agreement, dated as of December 1, 2005~~ (~~the “Agreement”~~i), ~~attached~~the ~~hereto~~Depositor aspurchased ~~Exhibit~~from ~~4.1, among~~ IndyMac ~~ABS~~Bank, ~~Inc. as depositor (the “Depositor”), IndyMac Bank~~ F.S.B. ~~(“IndyMac Bank”)~~ as seller (~~the~~in ~~“Seller”)~~such and as master servicer (the “Master Servicer”) and Deutsche Bank National Trust Company as trustee (the “Trustee”) and as supplemental interest trust administrator (the “Supplemental Interest Trust Administrator”). The Certificates consist of nineteen classes of certificates (collectivelycapacity, the “~~Certificates~~Seller”), ~~designated~~certain asInitial ~~the~~Mortgage ~~Class~~Loans ~~A-I-1~~with ~~Certificates,~~an ~~Class~~aggregate ~~A-I-2~~principal ~~Certificates,~~balance ~~Class~~equal ~~A-II-1~~to ~~Certificates~~$807, ~~Class A-II-2 Certificates~~686,031 ~~Class~~and ~~A-II-3~~transferred ~~Certificates,~~such ~~Class~~mortgage ~~A-II-4~~loans ~~Certificates,~~to ~~Class~~the ~~M-1 Certificates~~Trustee, ~~Class~~(ii) ~~M-2~~the ~~Certificates,~~Trustee ~~Class~~deposited ~~M-3~~funds Certificates, Class M-4 Certificates, Class M-5 Certificates, Class M-6 Certificates, Class M-7 Certificates, Class M-8 Certificates, Class M-9 Certificates, Class C Certificates, Class P Certificates, Class R Certificates and Class R-X Certificates. The Certificates evidence in the ~~aggregate~~pre-funding ~~the~~accounts ~~entire beneficial ownership interest in a trust fund~~ (the “~~Trust~~Pre-Funding ~~Fund~~Accounts”), ~~consisting~~which ofwere aestablished ~~pool~~pursuant ofto ~~mortgage loans (~~the ~~“Mortgage Pool”) of conventional sub-prime~~Agreement, ~~adjustable-rate~~in ~~and~~an ~~fixed-rate,~~amount ~~first~~equal ~~lien mortgage loans, secured by one-~~ to ~~four-family properties~~$92,313,969 ~~having~~and ~~original~~(iii) ~~terms~~the toTrustee ~~maturity~~purchased upfrom ~~to 30 years (~~the ~~“Mortgage~~Depositor ~~Loans”). The~~certain ~~Mortgage~~Subsequent ~~Pool consists of~~ Mortgage Loans ~~having~~with an aggregate principal balance ofequal to $~~899~~92,~~998~~312,~~685.22 as~~655 ofwith ~~December~~funds 1,on ~~2005.~~deposit ~~The~~in ~~Mortgage Loans were purchased pursuant to~~ the ~~Agreement. The Class A~~Pre-~~I-1 Certificates,~~Funding ~~Class~~Accounts ~~A-I-2~~at ~~Certificates,~~a ~~Class~~purchase ~~A-II-1~~price ~~Certificates,~~equal Class A-II-2 Certificates, Class A-II-3 Certificates, Class A-II-4 Certificates, Class M-1 Certificates, Class M-2 Certificates, Class M-3 Certificates, Class M-4 Certificates, Class M-5 Certificates, Class M-6 Certificates, Class M-7 Certificates, Class M-8 Certificates and Class M-9 Certificates were sold by the Depositor to ~~UBS Securities LLC as representative of~~ the ~~Underwriters~~principal ~~(the~~balance ~~“Underwriters”), pursuant to an Underwriting Agreement, dated December 20, 2005 (the “Underwriting Agreement”) among the Depositor, IndyMac Bank and the Underwriters~~thereof.

~~The~~On ~~Certificates~~December ~~have~~30, 2005, the ~~following~~Trustee ~~initial~~purchased ~~Certificate~~from ~~Balances~~the ~~and~~Depositor ~~Pass~~certain Subsequent Mortgage Loans with an aggregate principal balance equal to $92,312,655 with funds on deposit in the Pre-~~Through~~Funding ~~Rates:~~Accounts at a purchase price equal to the principal balance thereof, which Subsequent Mortgage Loans were conveyed to the Trustee pursuant to a Subsequent Transfer Instrument, dated December 30, 2005, among the Depositor, the Seller and the Trustee (the “Instrument”). Attached to the Instrument is the Mortgage Loan Schedule listing the Subsequent Mortgage Loans that are the subject of such Instrument.

Class Offered Certificates	Initial Certificate Principal Balance(1)		Pass-Through Rate(2)
A-I-1	$	317,676,000	Variable
A-I-2	$	35,297,000	Variable
A-II-1	$	163,500,000	Variable
A-II-2	$	80,000,000	Variable
A-II-3	$	86,500,000	Variable
A-II-4	$	26,227,000	Variable
M-1	$	34,200,000	Variable
M-2	$	30,600,000	Variable
M-3	$	19,800,000	Variable
M-4	$	15,300,000	Variable
M-5	$	15,300,000	Variable
M-6	$	13,050,000	Variable
M-7	$	13,950,000	Variable
M-8	$	11,250,000	Variable
M-9	$	9,900,000	Variable

Capitalized terms not otherwise defined herein shall have the meanings assigned to such terms in the Agreement.

(1)	Approximate.
(2)	The pass-through rate on each class Certificates will be based on one-month LIBOR plus the applicable margin set forth in the Agreement, subject to the rate caps described in the Agreement.

Section 8 – Other Events

~~The~~Item ~~Certificates,~~8.01 ~~other~~Other than the Class C Certificates, the Class P Certificates, the Class R Certificates and the Class R-X Certificates, and the Mortgage Loans are more particularly described in the Prospectus Supplement, dated December 20, 2005 (the “Prospectus Supplement”), and the Prospectus, dated Events.

~~August~~Description ~~22,~~of ~~2005, as previously filed with~~ the ~~Securities and Exchange Commission pursuant to Rule 424(b). The Class C~~ Certificates, ~~the Class P Certificates, the Class R Certificates~~ and the ~~Class~~Mortgage R-X Certificates have not been and will not be publicly offered by the Depositor. Capitalized terms used but not otherwise defined herein shall have the meanings assigned to them in the Prospectus Supplement.Pool

~~Item~~The 9Certificates represent in the aggregate the entire beneficial ownership interest in a trust fund (the “Trust Fund”) consisting primarily of a pool (the “Mortgage Pool”) of conventional, one- to four-family, first lien adjustable-rate and fixed-rate mortgage loans having original terms to maturity up to 30 years (the “Mortgage Loans”).01 ~~Financial~~As ~~Statements~~of December 30, 2005, the Trust Fund primarily consisted of (i) the Mortgage Pool, which consisted of Mortgage Loans having an aggregate principal balance of $807,686,030.61 and ~~Exhibits~~(ii) the Pre-Funding Accounts, which contained $92,312,654.61.

~~(a)~~The ~~Not~~tables ~~applicable~~attached ~~(b)~~as ~~Not~~an ~~applicable~~exhibit ~~(c)~~hereto ~~Exhibits~~describe certain characteristics of the Mortgage Pool as of the December 30, 2005.

~~Exhibit~~Section ~~No.~~9 ~~Description~~- Financial Statements and Exhibits

4Item 9.101 ~~Pooling~~Financial Statements and ~~Servicing Agreement, dated as of~~Exhibits.

~~December~~ 1~~, 2005, by and among IndyMac ABS, Inc~~., asNot Depositor, IndyMac Bank, F.S.B., as Seller and as Master Servicer, and Deutsche Bank National Trust Company, as Trustee and Supplemental Interest Trust Administrator, relating to the Series INABS 2005-D Certificates.applicable

~~SIGNATURES~~2. Not applicable

~~Pursuant to the requirements of the Securities Exchange Act of 1934 as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized~~3. Exhibits

Dated: January 9, 2006

Exhibit No.

Item 601(a) of
Regulation S K
Exhibit No

Description

99.1

Subsequent Transfer Instrument, dated as of December 30, 2005, among IndyMac ABS, Inc., IndyMac Bank, F.S.B. and Deutsche Bank National Trust Company.

99.2

Characteristics of the Mortgage Pool as of December 30, 2005, relating to IndyMac ABS, Inc., Home Equity Mortgage Loan Asset-Backed Trust, Series INABS 2005-D.

~~INDYMAC ABS, INC. By: /s/ Andy Sciandra Name: Andy Sciandra Title: Senior Vice President~~ SIGNATURES

~~Index~~Pursuant to ~~Exhibits~~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 thereunto duly authorized.

Exhibit No.	Description	Sequentially Numbered Page
4.1	Pooling and Servicing Agreement, dated as of December 1, 2005, by and among IndyMac ABS, Inc., as Depositor, IndyMac Bank, F.S.B. as Seller and as Master Servicer, and Deutsche Bank National Trust Company, as Trustee and as Supplemental Interest Trust Administrator, relating to the Series INABS 2005-D Certificates.	7

Dated: January 17, 2006

INDYMAC ABS, INC.

By:

/s/ Andy Sciandra

Name:

Andy Sciandra

Title:

Senior Vice President

Index to Exhibits

Exhibit No.

Item 601(a) of
Regulation S K
Exhibit No.

Description

Sequentially
Numbered Page

99.1

Subsequent Transfer Instrument

99.2

Characteristics of the Mortgage Pool as of December 30, 2005

Filing Compare · Home Equity Mortgage Loan Asset-Backed Trust, Series INABS 2005-D