FORM 4 Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940

OMB APPROVAL OMB Number: 3235-0287 Expires: January 31, 2005 Estimated average burden hours per response... 0.5

(Print or Type Responses)

1. Name and Address of Reporting Person * NELSON DENNIS H   2. Issuer Name and Ticker or Trading Symbol BUCKLE INC [BKE] 5. Relationship of Reporting Person(s) to Issuer (Check all applicable) __X__ Director _____ 10% Owner __X__ Officer (give title below) _____ Other (specify below) PRESIDENT & CEO (Last) (First) (Middle) 2407 W 24TH STREET 3. Date of Earliest Transaction (Month/Day/Year) 12/06/2006 (Street) KEARNEY, NE 68845 4. If Amendment, Date Original Filed(Month/Day/Year) 6. Individual or Joint/Group Filing(Check Applicable Line) _X_ Form filed by One Reporting Person ___ Form filed by More than One Reporting Person (City) (State) (Zip) Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned

1.Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4) Code V Amount (A) or (D) Price Common Stock 12/06/2006   M   14,100 A $ 20.8333 1,050,358 D   Common Stock 12/06/2006   S   6,000 D $ 46.5042 1,044,358 D   Common Stock 12/06/2006   S   2,000 D $ 46.5019 1,042,358 D   Common Stock 12/06/2006   S   5,000 D $ 46.4 1,037,358 D   Common Stock 12/06/2006   S   1,100 D $ 46.4245 1,036,258 D   Common Stock 12/07/2006   M   2,900 A $ 20.8333 1,039,158 D   Common Stock 12/07/2006   S   2,900 D $ 46.6 1,036,258 D   Common Stock               30,000 I by Wife Common Stock               1,474.85 (5) I Held by 401(k) Plan

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
	Persons who 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.		SEC 1474 (9-02)

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 3)

2. Conversion or Exercise Price of Derivative Security

3. Transaction Date (Month/Day/Year)

3A. Deemed Execution Date, if any (Month/Day/Year)

4. Transaction Code (Instr. 8)

5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4, and 5)

6. Date Exercisable and Expiration Date (Month/Day/Year)

7. Title and Amount of Underlying Securities (Instr. 3 and 4)

8. Price of Derivative Security (Instr. 5)

9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)

10. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 4)

11. Nature of Indirect Beneficial Ownership (Instr. 4)

Code

V

(A)

(D)

Date Exercisable

Expiration Date

Title

Amount or Number of Shares

Stock Option (Right to Purchase)

$ 20.8333 (1)

12/06/2006

M

14,100 (2)

(3)

12/26/2007(4)

Common Stock

14,100 (2)

$ 0

101,400 (2)

D

Stock Option (Right to Purchase)

$ 20.8333 (1)

12/07/2006

M

2,900 (2)

(3)

12/26/2007(4)

Common Stock

2,900 (2)

$ 0

98,500 (2)

D

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
NELSON DENNIS H 2407 W 24TH STREET KEARNEY, NE 68845	X		PRESIDENT & CEO

Signatures

Karen B. Rhoads by Power of Attorney		12/07/2006
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 4(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1)	Exercise price was originally reported as $31.25, but has subsequently been adjusted to reflect 3/2 stock split on 6/8/1998.
(2)	Number of stock options granted was originally reported as 100,000, but has subsequently been adjusted to reflect 3/2 stock split on 6/8/1998.
(3)	Date exercisable was originally incorrectly reported as 100 percent exercisable on 12/25/2002. It should have instead been reported as 100 percent exercisable on 12/26/2002.
(4)	Expiration date was originally incorrectly reported as 12/25/2007. It should have instead been reported as 12/26/2007.
(5)	Holdings as of 10/31/2006, as reported by plan administrator.

Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.

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 number.