UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-D

ASSET-BACKED ISSUER DISTRIBUTION REPORT PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

For the monthly distribution period from

March 27, 2006 to April 25, 2006

Commission File Number of issuing entity: 333-127233-27

MERRILL LYNCH MORTGAGE INVESTORS TRUST

MORTGAGE LOAN ASSET-BACKED CERTIFICATES, SERIES 2006-SL1

(Exact name of issuing entity as specified in its charter)

Commission File Number of depositor: 333-127233

MERRILL LYNCH MORTGAGE INVESTORS, INC.

(Exact name of depositor as specified in its charter)

MERRILL LYNCH MORTGAGE LENDING INC.

(Exact name of sponsor as specified in its charter)

New York

(State or other jurisdiction of incorporation or organization of the issuing entity)

35-2267098

37-6411026

61-6321357

Upper-Tier REMIC applied for, but not yet received from the I.R.S.

(I.R.S. Employer Identification No.)

	c/o LaSalle Bank National Association 135 South LaSalle Street Chicago, Illinois		60603
	(Address of principal executive offices of the issuing entity)		(Zip Code)

312-904-7323

(Telephone number, including area code)

N/A

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

Registered/reporting pursuant to (check one)

				Name of exchange
Title of class	Section 12(b)	Section 12(g)	Section 15(d)	(If Section 12(b))
Classes A, M-1, M-2, B-1, B-2, B-3 & R	o	o	x	________

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes x No o

SEC 2503 (03-05) Potential persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.

PART I - DISTRIBUTION INFORMATION

Item 1. Distribution and Pool Performance Information.

The monthly distribution report for the period of March 27, 2006 to April 25, 2006 for the holders of Merrill Lynch Mortgage Investors Trust, Mortgage Loan Asset-Backed Certificates, Series 2006-SL1 is attached as Exhibit 99.1.

PART II - OTHER INFORMATION

Item 2. Legal Proceedings.

None.

Item 3. Sales of Securities and Use of Proceeds.

None.

Item 4. Defaults Upon Senior Securities.

Contained within Item 1.

Item 5. Submission of Matters to a Vote of Security Holders.

None.

Item 6. Significant Obligors of Pool Assets.

None.

Item 7. Significant Enhancement Provider Information.

None.

Item 8. Other Information.

None.

Item 9. Exhibits.

(a) 99.1 Monthly distribution report pursuant to Section 4.05 of the Pooling and Servicing Agreement for the distribution on April 25, 2006.

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 thereunto duly authorized.

		Wilshire Credit Corporation, as Servicer

Date:	May 2, 2006	/s/ Ken Frye
		Name: Ken Frye
		Title: Senior Vice President, Loan Servicing

MERRILL LYNCH MORTGAGE INVESTORS TRUST SERIES 2006-SL1 10-D