Washington, D.C. 20549

                                    FORM 6-K

                 15d-16 OF THE SECURITIES EXCHANGE ACT OF 1934

                         For the month of December 2006

                             Commission File Number

                                TOP TANKERS INC.
                 (Translation of registrant's name into English)

                   1, Vassilissis Sofias Meg. Alexandrou Str.
                                 151 24 Maroussi

                     (Address of principal executive office)

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 [X] Form 40-F [_]

Indicate by check mark if the registrant is submitting the Form 6-K in paper as
permitted by Regulation S-T Rule 101(b)(1): ___

Indicate by check mark if the registrant is submitting the Form 6-K in paper as
permitted by Regulation S-T Rule 101(b)7: ___

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 [_] No [X]

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


Included in this report on Form 6-K as Exhibit 1 is the press release issued by
TOP Tankers Inc. (the "Company") on December 19, 2006 announcing the appointment
of Deloitte as independent auditors of the Company.


     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.

                                        TOP TANKERS INC.

Dated: December 19, 2006                By /s/ Stamatis N. Tsantanis
                                           Name:  Stamatis N. Tsantanis
                                           Title: Chief Financial Officer


NEWS RELEASE for December 19, 2006

Contact:       Michael Mason (investors)           Stamatis Tsantanis, CFO
               Allen & Caron Inc                   TOP Tankers Inc
               212 691 8087                        011 30 210 812 8199
               michaelm@allencaron.com             snt@toptankers.com

                             AS INDEPENDENT AUDITORS

ATHENS, GREECE (December 19, 2006) ... TOP Tankers Inc (NasdaqGS:TOPT),
announced today the appointment of Deloitte as independent auditors of the

About TOP Tankers Inc

TOP Tankers Inc is an international provider of worldwide seaborne crude oil and
petroleum products transportation services. The Company operates a fleet of 24
tankers, consisting of 13 double-hull Suezmax tankers and 11 double-hull
Handymax tankers, with a total carrying capacity of approximately 2.5 million
dwt, of which 88.2% are sister ships. Fourteen of the Company's 24 tankers are
on time charter contracts with an average term of over three years with all but
two of the time charters including profit sharing agreements.

                                     # # # #

Forward Looking Statement

Matters discussed in this release may constitute forward-looking statements.
Forward-looking statements reflect our current views with respect to future
events and financial performance and may include statements concerning plans,
objectives, goals, strategies, future events or performance, and underlying
assumptions and other statements, which are other than statements of historical

The forward-looking statements in this release are based upon various
assumptions, many of which are based, in turn, upon further assumptions,
including without limitation, management's examination of historical operating
trends, data contained in our records and other data available from third
parties. Although TOP Tankers believes that these assumptions were reasonable
when made, because these assumptions are inherently subject to significant
uncertainties and contingencies which are difficult or impossible to predict and
are beyond our control, TOP Tankers cannot assure you that it will achieve or
accomplish these expectations, beliefs or projections.

Important factors that, in our view, could cause actual results to differ
materially from those discussed in the forward-looking statements include the
strength of world economies and currencies, general market conditions, including
changes in charterhire rates and vessel values, failure of a seller to deliver
one or more vessels, failure of a buyer to accept delivery of a vessel,
inability to procure acquisition financing, changes in demand for oil and
petroleum products, the effect of changes in OPEC's petroleum production levels
and worldwide oil consumption and storage, changes in demand that may affect
attitudes of time charterers, scheduled and unscheduled drydocking, changes in
our voyage and operating expenses, including bunker prices, dry- docking and
insurance costs, changes in governmental rules and regulations including
requirements for double-hull tankers or actions taken by regulatory authorities,
potential liability from pending or future litigation, domestic and
international political conditions, potential disruption of shipping routes due
to accidents and political events or acts by terrorists.

     Risks and uncertainties are further described in reports filed by TOP
Tankers with the US Securities and Exchange Commission.

SK 23116 0001 732805