UNITED STATES
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)
January 4, 2007


	
Harsco Corporation 
(Exact name of registrant as specified in its charter) 
	

  
    
DE 
      
    
1-3970 
      
    
23-1483991
  
  
    (State or other
      jurisdiction
of incorporation) 
      
    (Commission File Number)
    
      
    (IRS Employer Identification
      No.) 
	

	



  
      
    
350 Poplar Church Road,
      Camp Hill PA, 17011 
      
    
17011 
      
  
      
    (Address of principal executive
      offices) 
      
    (Zip Code) 
      
Registrant's telephone number, including area code:
  717-763-7064 
	


________________________________________________________________________________
(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(b) 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 1.01 Entry into a Material Definitive Agreement

On January 4, 2007, Harsco Corporation (the "Company") signed an
agreement to acquire Excell Materials, Inc. The transaction is valued at
approximately $200 million, subject to various adjustments. Completion of the
acquisition is expected early in the first quarter of 2007 subject to the
receipt of normal regulatory approvals. 

A copy of the press release
announcing the transaction is attached hereto and incorporated by reference
herein as Exhibit 99.1. 
Item 9.01. Financial Statements and Exhibits. 
    Exhibit 99.1.       Press release
dated January 5, 2007 
	

	
SIGNATURE 
	
    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 hereunto duly authorized.

	

  
      
      
    Harsco Corporation

      

      (Registrant)


  
    January 5, 2007 
      

      (Date) 
      
    /s/   SALVATORE D.
      FAZZOLARI 
      

      Salvatore D. Fazzolari 
President,
      Chief Financial Officer and Treasurer 
	

	

		

  
     
    Exhibit Index
  
     
    99.1
    Press release dated January 5,
  2007