SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16 OF
THE SECURITIES EXCHANGE ACT OF 1934

For the month of December, 2006

ISOTIS S.A.

(Exact name of registrant as specified in its charter)

2 Goodyear,
Irvine, California 92618
U.S.A.

(Address of Principal Executive Offices)

(Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.)

Form 20-F

Form 40-F

(Indicate by check mark whether the registrant by furnishing the information contained in this form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.)

Yes

(If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b).)

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.

December 12, 2006
	IsoTis S.A.


	By	/s/ Robert J. Morocco

	Name:	Robert J. Morocco
	Title:	Chief Financial Officer

EXHIBIT INDEX

Item 9.01 Financial Statements and Exhibits

Exhibit No.		Description

99.1		Financials: Q2 2006 Financial Statements

ISOTIS SA 6-K