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 April 30, 2007
                        (Date of earliest event reported)


                          DENTSPLY INTERNATIONAL INC
                (Exact name of Company as specified in charter)


                    Delaware             0-16211       39-1434669
              (State of Incorporation) (Commission   (IRS Employer
                                        File Number)  Identification No.)


            221 West Philadelphia Street, York, Pennsylvania    17405
                  (Address of principal executive offices)    (Zip Code)


                                (717) 845-7511
                (Company's telephone number including area code)


   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 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 2.02. - Results of Operations and Financial Condition

   The following information is furnished pursuant to Item 2.02, "Results of
Operations and Financial Condition."

   On April 30, 2007, the Company issued a press release disclosing its first
quarter 2007 sales and earnings. This earnings release references net sales
excluding precious metal content and net income excluding certain unusual items,
both of which could be considered measures not calculated in accordance with
generally accepted accounting principles (non-GAAP measures). Due to the
fluctuations of precious metal prices and because the precious metal content of
the Company's sales is largely a pass-through to customers and has minimal
effect on earnings, the Company reports sales both with and without precious
metal content to show the Company's performance independent of precious metal
price volatility and to enhance comparability of performance between periods.
Earnings from continuing operations excluding certain unusual items is presented
to enhance the comparability between periods. A copy of the Company's press
release is attached hereto as Exhibit (99.1) and is hereby incorporated by
reference.

Item 9.01. Financial Statements and Exhibits

(a) Financial Statements - Not applicable.

(b) Exhibits:

    99.1 The Dentsply International Inc. First Quarter 2007 earnings release
         issued April 30, 2007 as referenced in Item 2.02.








SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of 1934, the Company
has duly caused this report to be signed on its behalf by the undersigned
hereunto duly authorized.


                                          DENTSPLY INTERNATIONAL INC
                                                   (Company)



                                          /s/ William R. Jellison
                                              William R. Jellison
                                              Senior Vice President and
                                              Chief Financial Officer

Date: April 30, 2007

NEWS

 

For Further

Information

Contact:

 

Senior Vice President and

Chief Financial Officer

(717) 849-4243

 

 

DENTSPLY International Inc.

Reports Record First Quarter Sales and Earnings 2007

 

 

York, PA – April 30, 2007 -- DENTSPLY International Inc. (NASDAQ–XRAY) today announced record sales and earnings for the three months ended March 31, 2007.

 

FINANCIAL RESULTS

 

Three Months Ended March 31, 2007

 

Net sales in the first quarter of 2007 increased 9.7% to $472.9 million compared to $431.0 million reported for the first quarter of 2006. Net sales, without precious metal content, increased 10.4% to $423.3 million in the first quarter of 2007, compared to 2006. Net sales without precious metal content, in the first quarter of 2007, were positively affected by strong internal growth in Europe, improved internal growth in the United States and a stronger Euro. Sales of specialty products, including implants, orthodontic products, along with the Company’s all-ceramic Cercon products, all continued to enjoy double-digit sales growth in the quarter.

 

Net income for the first quarter of 2007 was $58.5 million, or $0.38 per diluted share, an increase of 22.6% compared $0.31 per diluted share in the first quarter of 2006. Net income in the first quarter of 2006 included the net of tax impact of restructuring costs of $3.1 million ($0.02 per diluted share). For a reconciliation of this non-GAAP measure to earnings per share calculated according to GAAP, see the attached table.

 

 

---

COMMENTS FROM MANAGEMENT

 

2007 First Quarter Results & 2007 Full Year Outlook

 

Bret Wise, Chairman and Chief Executive Officer, stated “We are pleased to report a strong start for 2007. Our businesses are performing well across most of our product lines and geographies, particularly our specialty products and European business units. These positive trends, along with progress on our key initiatives, give us increased confidence in our outlook for a strong performance in 2007.”

 

 

ADDITIONAL INFORMATION

 

A conference call has been scheduled for Tuesday, May 1, 2007 at 8:30 AM Eastern Time. A live broadcast is available through Shareholder.com by accessing DENTSPLY’s website at www.dentsply.com. The Conference ID # is 1979848. In order to participate in the call, dial (800) 289-0533 (for domestic calls) and (913) 981-5525 (for international calls). An on-line rebroadcast, as well as a transcript of the conference call will be available to the public following the conference call at the DENTSPLY website: www.dentsply.com. A replay will be available for one week following the conference call at (888) 203-1112 (for domestic calls) and (719) 457-0820 (for international calls), Pass-code #1979848.

 

DENTSPLY designs, develops, manufactures and markets a broad range of products for the dental market. The Company believes that it is the world’s leading manufacturer and distributor of dental prosthetics, precious metal dental alloys, dental ceramics, endodontic instruments and materials, prophylaxis paste, dental sealants, ultrasonic scalers, and crown and bridge materials; the leading United States manufacturer and distributor of dental handpieces, dental x-ray film holders, film mounts and bone substitute/grafting materials; and a leading worldwide manufacturer or distributor of dental injectable anesthetics, impression materials, orthodontic appliances, dental cutting instruments and dental implants. The Company distributes its dental products in over 120 countries under some of the most well-established brand names in the industry.

 

DENTSPLY is committed to the development of innovative, high quality, cost-effective new products for the dental market.

 

This press release contains forward-looking information (within the meaning of the Private Securities Litigation Reform Act of 1995) regarding future events or the future financial performance of the Company that involve substantial risks and uncertainties. Actual events or results may differ materially from those in the projections or other forward-looking information set forth herein as a result of certain risk factors. These risk factors include, without limitation; the continued strength of dental markets, the timing, success and market reception for our new and existing products, uncertainty with respect to governmental actions with respect to dental products, outcome of litigation, continued support of our products by influential dental professionals, and changes in the general economic environment that could affect our business. Changes in such assumptions or factors could produce significantly different results.

 

For an additional description of risk factors, please refer to the Company’s Annual Report on Form 10-K and its subsequent periodic reports on Form 10-Qs filed with the Securities and Exchange Commission.

 

---

Non-GAAP Financial Measures

 

DENTSPLY believes that the non-GAAP financial information provided in this release may be useful to investors for comparison purposes because the Company has historically provided similar information. The non-GAAP financial information should not be considered in isolation from, or as a substitute for, measures of financial performance prepared in accordance with GAAP.

---

 

 

 

---

 

 

---

 

 

---