UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549

                                    Form 13F

                              Form 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: September 30, 2005

Check here if Amendment [ X ]; Amendment Number: 1
This Amendment (Check only one.): [ X ] is a restatement.
                                  [   ] adds new holdings entries.

Institutional Investment Manager Filing this Report:

Name:    Jefferies Group Inc.
Address: 11100 Santa Monica Blvd, 11th Flr.
         Los Angeles, CA  90025

13F File Number:  28-10917

The institutional investment manager filing this report and the person by whom
it is signed hereby represent that the person signing the report is authorized
to submit it, that all information contained herein is true, correct and
complete, and that it is understood that all required items, statements,
schedules, lists, and tables, are considered integral parts of this form.

Person Signing this Report on Behalf of Reporting Manager:

Name:      Alfred Petrillo
Title:     Senior Vice President
Phone:     212-336-7140

Signature, Place, and Date of Signing:

     /s/  Alfred Petrillo     Jersey City, NJ     December 8, 2005

Report Type (Check only one.):

[ X]         13F HOLDINGS REPORT.

[  ]         13F NOTICE.

[  ]         13F COMBINATION REPORT.



                              FORM 13F SUMMARY PAGE

Report Summary:

Number of Other Included Managers:         2

Form13F Information Table Entry Total:     207

Form13F Information Table Value Total:     $524,953 (thousands)

List of Other Included Managers:

Provide a numbered list of the name(s) and Form 13F file number(s) of all
institutional managers with respect to which this report is filed, other
than the manager filing this report.

No.  13F File Number               Name

01   28-10432                      Jefferies & Company, Inc.
02   28-11239                      Jefferies Asset Management, LLC



                                          
                                                     FORM 13F INFORMATION TABLE
                                                             VALUE  SHARES/ SH/ PUT/ INVSTMT  OTHER            VOTING AUTHORITY
NAME OF ISSUER                 TITLE OF CLASS   CUSIP     (x$1000)  PRN AMT PRN CALL DSCRETN MANAGERS         SOLE   SHARED     NONE
------------------------------ ---------------- --------- -------- -------- --- ---- ------- ------------ -------- -------- --------
AAR CORP                       NOTE  2.875% 2/0 000361AF2      620   590000 PRN      SOLE    01             590000        0        0
ABERCROMBIE & FITCH CO         CL A             002896207    30747   616800 SH       SOLE    02             616800        0        0
ACADIA RLTY TR                 COM SH BEN INT   004239109      371    21000 SH       SOLE    01              21000        0        0
ALBERTSONS INC                 COM              013104104     3206   125000 SH       SOLE    02             125000        0        0
ALMOST FAMILY INC              COM              020409108      420    25916 SH       SOLE    02              25916        0        0
ALPHA NATURAL RESOURCES INC    COM              02076X102     4957   165000 SH       SOLE    02             165000        0        0
AMERICAN EAGLE OUTFITTERS NE   COM              02553E106     8671   368490 SH       SOLE    02             368490        0        0
AMERICAN EXPRESS CO            COM              025816109     3249    58936 SH       SOLE    01              58936        0        0
AMGEN INC                      COM              031162100     1397    17400 SH       SOLE    01              17400        0        0
ANNTAYLOR STORES CORP          COM              036115103       21    10000 SH  CALL SOLE    02              10000        0        0
APACHE CORP                    COM              037411105     3761    50000 SH       SOLE    02              50000        0        0
ARDEN RLTY INC                 COM              039793104     1170    30158 SH       SOLE    01              30158        0        0
ARROW ELECTRS INC              DBCV         2/2 042735AY6      292   544000 PRN      SOLE    01             544000        0        0
BANK OF AMERICA CORPORATION    COM              060505104      320     7612 SH       SOLE    01               7612        0        0
BIOMED REALTY TRUST INC        COM              09063H107      903    37300 SH       SOLE    01              37300        0        0
BIOMIRA INC                    COM              09161R106      166   100000 SH       SOLE    01             100000        0        0
BISYS GROUP INC                NOTE  4.000% 3/1 055472AB0       29    30000 PRN      SOLE    01              30000        0        0
BLOCKBUSTER INC                CL A             093679108     2375   500000 SH       SOLE    02             500000        0        0
BLOCKBUSTER INC                CL B             093679207       44    10200 SH       SOLE    01              10200        0        0
BORDERS GROUP INC              COM              099709107    19399   875000 SH       SOLE    02             875000        0        0
BOSTON PROPERTIES INC          COM              101121101     3191    44764 SH       SOLE    01              44764        0        0
BOSTON SCIENTIFIC CORP         COM              101137107      241     9000 SH       SOLE    01               9000        0        0
BRISTOL MYERS SQUIBB CO        COM              110122108      386    15600 SH       SOLE    01              15600        0        0
BROOKS AUTOMATION INC          NOTE  4.750% 6/0 11434AAB6      486   500000 PRN      SOLE    01             500000        0        0
BUILD A BEAR WORKSHOP          COM              120076104     8780   393740 SH       SOLE    02             393740        0        0
BURLINGTON COAT FACTORY        COM              121579106     4633   121800 SH       SOLE    02             121800        0        0
BURLINGTON RES INC             COM              122014103     1626    20000 SH       SOLE    02              20000        0        0
CACHE INC                      COM NEW          127150308     4157   272958 SH       SOLE    02             272958        0        0
CAL DIVE INTL INC              COM              127914109     1268    20000 SH       SOLE    02              20000        0        0
CALLAWAY GOLF CO               COM              131193104      224    15000 SH       SOLE    01              15000        0        0
CALPINE CORP                   COM              131347106      227    75251 SH       SOLE    01              75251        0        0
CAMDEN PPTY TR                 SH BEN INT       133131102      588    10704 SH       SOLE    01              10704        0        0
CARNIVAL CORP                  DBCV  2.000% 4/1 143658AN2      568   435000 PRN      SOLE    01             435000        0        0
CHESAPEAKE ENERGY CORP         COM              165167107      956    25000 SH       SOLE    02              25000        0        0
CHILDRENS PL RETAIL STORES I   COM              168905107      368    10338 SH       SOLE    02              10338        0        0
CIENA CORP                     COM              171779101       60    25001 SH       SOLE    01              25001        0        0
CISCO SYS INC                  COM              17275R102      803    44793 SH       SOLE    01              44793        0        0
COMMSCOPE INC                  COM              203372107      301    16000 SH       SOLE    01              16000        0        0
CONOCOPHILLIPS                 COM              20825C104      202     2900 SH       SOLE    01               2900        0        0
CSX CORP                       DBCV        10/3 126408GA5       89   100000 PRN      SOLE    01             100000        0        0
DEVON ENERGY CORP NEW          DEB   4.900% 8/1 25179MAA1     2110  1770000 PRN      SOLE    01            1770000        0        0
DEVON ENERGY CORP NEW          DEB   4.950% 8/1 25179MAB9       31    26000 PRN      SOLE    01              26000        0        0
DIAMOND OFFSHORE DRILLING IN   COM              25271C102      295     5000 SH       SOLE    01               5000        0        0
DICKS SPORTING GOODS INC       COM              253393102     2891    96000 SH       SOLE    02              96000        0        0
DISNEY WALT CO                 COM DISNEY       254687106     1318    56613 SH       SOLE    01              56613        0        0
DISNEY WALT CO                 NOTE  2.125% 4/1 254687AU0      391   387000 PRN      SOLE    01             387000        0        0
DRESS BARN INC                 COM              261570105     2229    97917 SH       SOLE    02              97917        0        0
DUKE ENERGY CORP               COM              264399106      894    31805 SH       SOLE    01              31805        0        0
EARTHLINK INC                  COM              270321102     1070   100000 SH       SOLE    02             100000        0        0
EASTMAN KODAK CO               NOTE  3.375%10/1 277461BE8       47    48000 PRN      SOLE    01              48000        0        0
EDISON INTL                    COM              281020107      959    20500 SH       SOLE    01              20500        0        0
EDO CORP                       NOTE  5.250% 4/1 281347AD6     1072  1050000 PRN      SOLE    01            1050000        0        0
ELAN PLC                       ADR              284131208      101    11996 SH       SOLE    01              11996        0        0
ELECTRIC CITY CORP             COM              284868106      270   300000 SH       SOLE    01             300000        0        0
EMPIRE RESORTS INC             NOTE  5.500% 7/3 292052AB3      129   250000 PRN      SOLE    01             250000        0        0
EOG RES INC                    COM              26875P101      936    12500 SH       SOLE    02              12500        0        0
EP MEDSYSTEMS INC              COM              26881P103      429   150000 SH       SOLE    01             150000        0        0
EQUITY OFFICE PROPERTIES TRU   COM              294741103      657    20279 SH       SOLE    01              20279        0        0
EQUITY RESIDENTIAL             SH BEN INT       29476L107      417    11307 SH       SOLE    01              11307        0        0
ESCHELON TELECOM INC           COM              296290109     2117   173260 SH       SOLE    01             173260        0        0
ESSEX PPTY TR INC              COM              297178105      722     8159 SH       SOLE    01               8159        0        0
EXXON MOBIL CORP               COM              30231G102     4143    65200 SH       SOLE    01 02           65200        0        0
FEDERAL NATL MTG ASSN          COM              313586109      388     8626 SH       SOLE    01               8626        0        0
FIVE STAR QUALITY CARE INC     COM              33832D106      671    97800 SH       SOLE    01              97800        0        0
FMC TECHNOLOGIES INC           COM              30249U101     1053    25000 SH       SOLE    02              25000        0        0
FOOT LOCKER INC                COM              344849104      218    10000 SH       SOLE    01              10000        0        0
FORDING CDN COAL TR            TR UNIT          345425102     1064    25000 SH       SOLE    02              25000        0        0
FREEPORT-MCMORAN COPPER & GO   NOTE  7.000% 2/1 35671DAK1       38    25000 PRN      SOLE    01              25000        0        0
GAMESTOP CORP                  CL A             36466R101      344     9500 SH       SOLE    01               9500        0        0
GAMESTOP CORP                  COM CL B         36466R200      544    18100 SH       SOLE    01              18100        0        0
GEMSTAR-TV GUIDE INTL INC      COM              36866W106       29    10000 SH       SOLE    01              10000        0        0
GENENTECH INC                  COM NEW          368710406      407     5000 SH       SOLE    01               5000        0        0
GENERAL ELEC CO                COM              369604103      599    17783 SH       SOLE    01              17783        0        0
GENERAL GROWTH PPTYS INC       COM              370021107      335     7767 SH       SOLE    01               7767        0        0
GENERAL MARITIME CORP          SHS              Y2692M103      763    20500 SH       SOLE    01              20500        0        0
GENERAL MLS INC                COM              370334104      348     7400 SH       SOLE    01               7400        0        0
GENERAL MLS INC                DBCV        10/2 370334AU8     1490  2103000 PRN      SOLE    01            2103000        0        0
GENERAL MTRS CORP              DEB SR CV C 33   370442717     1337    62100 SH       SOLE    01              62100        0        0
GLOBALSANTAFE CORP             SHS              G3930E101     3650    80000 SH       SOLE    02              80000        0        0
GTECH HLDGS CORP               COM              400518106    20037   625000 SH       SOLE    02             625000        0        0
GUIDANT CORP                   COM              401698105    19486   277700 SH       SOLE    01             277700        0        0
HALLIBURTON CO                 NOTE  3.125% 7/1 406216AM3      722   414000 PRN      SOLE    01             414000        0        0
HCA INC                        COM              404119109      288     6000 SH       SOLE    02               6000        0        0
HEWLETT PACKARD CO             COM              428236103      234     8201 SH       SOLE    01               8201        0        0
HILTON HOTELS CORP             NOTE  3.375% 4/1 432848AZ2       33    30000 PRN      SOLE    01              30000        0        0
HOOPER HOLMES INC              COM              439104100       63    16000 SH       SOLE    02              16000        0        0
HORACE MANN EDUCATORS CORP N   NOTE  1.425% 5/1 440327AG9      146   315000 PRN      SOLE    01             315000        0        0
HORNBECK OFFSHORE SVCS INC N   COM              440543106     2454    67000 SH       SOLE    02              67000        0        0
HOST MARRIOTT CORP NEW         COM              44107P104      238    14366 SH       SOLE    01              14366        0        0
HUMAN GENOME SCIENCES INC      NOTE  2.250%10/1 444903AK4       61  2350000 PRN      SOLE    01            2350000        0        0
HYDROGENICS CORP               COM              448882100      155    40000 SH       SOLE    01              40000        0        0
IDEC PHARMACEUTICALS CORP      NOTE         2/1 449370AC9     1702  1000000 PRN      SOLE    01            1000000        0        0
INCO LTD                       NOTE         3/2 453258AM7      613   542300 PRN      SOLE    01             542300        0        0
INCO LTD                       SDCV  3.500% 3/1 453258AR6       66    40100 PRN      SOLE    01              40100        0        0
INTEL CORP                     COM              458140100     1670    68352 SH       SOLE    01              68352        0        0
INTL PAPER CO                  COM              460146103      570    18701 SH       SOLE    01              18701        0        0
INTL PAPER CO                  DBCV         6/2 460146BM4      194   350000 PRN      SOLE    01             350000        0        0
INVITROGEN CORP                COM              46185R100      478     5800 SH       SOLE    01               5800        0        0
INVITROGEN CORP                NOTE  1.500% 2/1 46185RAK6      455   480000 PRN      SOLE    01             480000        0        0
IOWA TELECOMM SERVICES INC     COM              462594201      700    39153 SH       SOLE    01              39153        0        0
JACUZZI BRANDS INC             COM              469865109       92    12700 SH       SOLE    01              12700        0        0
KAYDON CORP                    NOTE  4.000% 5/2 486587AB4      769   694000 PRN      SOLE    01             694000        0        0
KELLWOOD CO                    DBCV  3.500% 6/1 488044AF5      848  1000000 PRN      SOLE    01            1000000        0        0
KERZNER INTL LTD               NOTE  2.375% 4/1 492520AB7     1684  1500000 PRN      SOLE    01            1500000        0        0
KFX INC                        COM              48245L107     3312   263412 SH       SOLE    01             263412        0        0
KOHLS CORP                     COM              500255104     8967   178700 SH       SOLE    02             178700        0        0
KRISPY KREME DOUGHNUTS INC     COM              501014104    18802  3000454 SH       SOLE    02            3003454        0        0
KRISPY KREME DOUGHNUTS INC     COM              501014104        9    20000 SH  CALL SOLE    02              20000        0        0
LA QUINTA CORP                 PAIRED CTF       50419U202     1034   125900 SH       SOLE    01             125900        0        0
LABONE INC NEW                 DBCV  3.500% 6/1 50540LAC9      125   100000 PRN      SOLE    01             100000        0        0
LEUCADIA NATL CORP             COM              527288104      401     9820 SH       SOLE    01               9820        0        0
LEXMARK INTL NEW               CL A             529771107      253     4200 SH       SOLE    01               4200        0        0
LIBERTY MEDIA CORP             DEB   3.500% 1/1 530715AN1      345   335000 PRN      SOLE    01             335000        0        0
LIBERTY MEDIA CORP NEW         COM SER A        530718105      159    19100 SH       SOLE    01              19100        0        0
LIBERTY PPTY TR                SH BEN INT       531172104      246     6015 SH       SOLE    01               6015        0        0
LIONS GATE ENTMNT CORP         COM NEW          535919203      222    20800 SH       SOLE    01              20800        0        0
LITHIA MTRS INC                NOTE  2.875% 5/0 536797AB9      285   303000 PRN      SOLE    01             303000        0        0
LOWES COS INC                  NOTE  0.861%10/1 548661CG0      559   500000 PRN      SOLE    01             500000        0        0
LTX CORP                       NOTE  4.250% 8/1 502392AE3      495   500000 PRN      SOLE    01             500000        0        0
MASCO CORP                     NOTE         7/2 574599BB1       87   191000 PRN      SOLE    01             191000        0        0
MBNA CORP                      COM              55262L100      318    13032 SH       SOLE    01              13032        0        0
MCDERMOTT INTL INC             COM              580037109     2563    70000 SH       SOLE    02              70000        0        0
MCDONALDS CORP                 COM              580135101    36065  1080008 SH       SOLE    01 02         1080008        0        0
MCMORAN EXPLORATION CO         NOTE  6.000% 7/0 582411AB0      163   115000 PRN      SOLE    01             115000        0        0
MEDTRONIC INC                  DBCV  1.250% 9/1 585055AD8     2290  2260000 PRN      SOLE    01            2260000        0        0
MERCK & CO INC                 COM              589331107      299    10900 SH       SOLE    01              10900        0        0
MERISTAR HOSPITALITY CORP      NOTE  9.500% 4/0 58984YAJ2      181   140000 PRN      SOLE    01             140000        0        0
MICHAELS STORES INC            COM              594087108     4959   150000 SH       SOLE    02             150000        0        0
MICRON TECHNOLOGY INC          NOTE  2.500% 2/0 595112AG8      105    92000 PRN      SOLE    01              92000        0        0
MICROSOFT CORP                 COM              594918104     2117    82735 SH       SOLE    01              82735        0        0
MILLENNIUM CELL INC            COM              60038B105       46    20000 SH       SOLE    01              20000        0        0
MOBILE MINI INC                COM              60740F105      567    13400 SH       SOLE    01              13400        0        0
MOLEX INC                      CL A             608554200      528    21300 SH       SOLE    01              21300        0        0
MORGAN STANLEY                 COM NEW          617446448      329    42500 SH  PUT  SOLE    02              42500        0        0
NATIONAL HEALTHCARE CORP       COM              635906100      343     9800 SH       SOLE    02               9800        0        0
NATIONAL OILWELL VARCO INC     COM              637071101     2987    48002 SH       SOLE    01 02           48002        0        0
NEW YORK & CO INC              COM              649295102    19341  1179300 SH       SOLE    02            1179300        0        0
NEW YORK CMNTY BANCORP INC     COM              649445103      172    10000 SH       SOLE    01              10000        0        0
NEXTEL PARTNERS INC            CL A             65333F107      253    10007 SH       SOLE    01              10007        0        0
OCCIDENTAL PETE CORP DEL       COM              674599105      200     2300 SH       SOLE    01               2300        0        0
OFFICEMAX INC DEL              COM              67622P101    66482  2099200 SH       SOLE    02            2099200        0        0
OFFICEMAX INC DEL              COM              67622P101     1566   613800 SH  CALL SOLE    02             613800        0        0
OIL SVC HOLDRS TR              DEPOSTRY RCPT    678002106     4639    37500 SH       SOLE    01 02           37500        0        0
OMI CORP                       NOTE  2.875%12/0 670874AF3     1016  1071000 PRN      SOLE    01            1071000        0        0
OMNICARE INC                   COM              681904108      263     4700 SH       SOLE    01               4700        0        0
OPEN SOLUTIONS INC             NOTE  1.467% 2/0 68371PAB8      107   200000 PRN      SOLE    01             200000        0        0
ORACLE CORP                    COM              68389X105      523    42262 SH       SOLE    01              42262        0        0
PACIFIC SUNWEAR CALIF INC      COM              694873100     2998   139819 SH       SOLE    02             139819        0        0
PATRIOT CAPITAL FUNDING INC    COM              70335Y104      705    50000 SH       SOLE    01              50000        0        0
PEOPLES ENERGY CORP            COM              711030106      445    11000 SH       SOLE    01              11000        0        0
PER-SE TECHNOLOGIES INC        SDCV  3.250% 6/3 713569AB7      126   100000 PRN      SOLE    01             100000        0        0
PETCO ANIMAL SUPPLIES          COM NEW          716016209      635    30000 SH       SOLE    02              30000        0        0
PETSMART INC                   COM              716768106     3629   166606 SH       SOLE    01 02          166606        0        0
PFIZER INC                     COM              717081103      255    10000 SH       SOLE    01              10000        0        0
PRECISION DRILLING CORP        COM              74022D100     4821    97950 SH       SOLE    01 02           97950        0        0
PRG-SCHULTZ INTERNATIONAL IN   COM              69357C107       31    10000 SH       SOLE    01              10000        0        0
PSS WORLD MED INC              NOTE  2.250% 3/1 69366AAB6      482   500000 PRN      SOLE    01             500000        0        0
PUBLIC STORAGE INC             COM              74460D109      327     5029 SH       SOLE    01               5029        0        0
QLT INC                        NOTE  3.000% 9/1 746927AB8      455   500000 PRN      SOLE    01             500000        0        0
QUALCOMM INC                   COM              747525103     1720    38701 SH       SOLE    01              38701        0        0
QUANTA SVCS INC                NOTE  4.000% 7/0 74762EAA0       10    10000 PRN      SOLE    01              10000        0        0
QUANTUM CORP                   NOTE  4.375% 8/0 747906AE5      960  1000000 PRN      SOLE    01            1000000        0        0
RANGE RES CORP                 COM              75281A109     2220    57500 SH       SOLE    02              57500        0        0
REDDY ICE HLDGS INC            COM              75734R105     1249    57600 SH       SOLE    01              57600        0        0
RENTECH INC                    COM              760112102       37    15000 SH       SOLE    01              15000        0        0
RES-CARE INC                   COM              760943100      224    14555 SH       SOLE    02              14555        0        0
RETAIL VENTURES INC            COM              76128Y102      386    35200 SH       SOLE    02              35200        0        0
RF MICRODEVICES INC            NOTE  1.500% 7/0 749941AE0     1840  1800000 PRN      SOLE    01            1800000        0        0
RICHARDSON ELECTRS LTD         SDCV  7.250%12/1 763165AB3       90    89890 PRN      SOLE    01              89890        0        0
RICHARDSON ELECTRS LTD         SDCV  8.250% 6/1 763165AC1      209   209000 PRN      SOLE    01             209000        0        0
RITE AID CORP                  NOTE  4.750%12/0 767754BA1       99   100000 PRN      SOLE    01             100000        0        0
ROBBINS & MYERS INC            NOTE  8.000% 1/3 770196AB9      893  1632000 PRN      SOLE    01            1632000        0        0
ROCKWELL COLLINS INC           COM              774341101      743    15600 SH       SOLE    01              15600        0        0
SCHLUMBERGER LTD               COM              806857108      422     5000 SH       SOLE    01               5000        0        0
SCI SYS INC                    NOTE  3.000% 3/1 783890AF3       33    35000 PRN      SOLE    01              35000        0        0
SEARS HLDGS CORP               COM              812350106      852     7337 SH       SOLE    01               7337        0        0
SEMICONDUCTOR HLDRS TR         DEP RCPT         816636203      852    23052 SH       SOLE    01              23052        0        0
SINCLAIR BROADCAST GROUP INC   SDCV  6.000% 9/1 829226AV1      400   512650 PRN      SOLE    01             512650        0        0
SKYWORKS SOLUTIONS INC         COM              83088M102      151    20000 SH       SOLE    01              20000        0        0
SKYWORKS SOLUTIONS INC         NOTE  4.750%11/1 83088MAB8      155   150000 PRN      SOLE    01             150000        0        0
SL GREEN RLTY CORP             COM              78440X101     2346    35480 SH       SOLE    01              35480        0        0
SPRINT NEXTEL CORP             COM FON          852061100     1218    50001 SH       SOLE    01              50001        0        0
STREETTRACKS GOLD TR	       GOLD SHS	        863307104    47675  1020000 SH       SOLE    02            1020000        0        0
SUNCOR ENERGY INC              COM              867229106     2270    37500 SH       SOLE    02              37500        0        0
SUPERVALU INC                  NOTE        11/0 868536AP8      529  1500000 PRN      SOLE    01            1500000        0        0
TAUBMAN CTRS INC               COM              876664103      524    16696 SH       SOLE    01              16696        0        0
TELESYSTEM INTL WIRELESS INC   COM NEW          879946606       13    15108 SH       SOLE    01              15108        0        0
TERRA INDS INC                 COM              880915103     1035   139750 SH       SOLE    01             139750        0        0
THERMA-WAVE INC                COM              88343A108       18    10000 SH       SOLE    01              10000        0        0
TIME WARNER INC                COM              887317105     4301   240461 SH       SOLE    01             240461        0        0
TOO INC                        COM              890333107    13545   493800 SH       SOLE    02             493800        0        0
TRIAD HOSPITALS INC            COM              89579K109      272     6000 SH       SOLE    02               6000        0        0
TRIZEC PROPERTIES INC          COM              89687P107      479    21590 SH       SOLE    01              21590        0        0
TTI TEAM TELECOM INTL LTD      ORD              M88258104       42    14000 SH       SOLE    01              14000        0        0
TYCO INTL GROUP S A            DBCV  2.750% 1/1 902118BF4      118    93000 PRN      SOLE    01              93000        0        0
VAALCO ENERGY INC              COM NEW          91851C201       49    10968 SH       SOLE    01              10968        0        0
VALERO ENERGY CORP NEW         COM              91913Y100     6935    61300 SH       SOLE    01 02           61300        0        0
VALUEVISION MEDIA INC          CL A             92047K107      146    11700 SH       SOLE    01              11700        0        0
VECTOR GROUP LTD               COM              92240M108    12206   610000 SH       SOLE    02             610000        0        0
VECTOR GROUP LTD               NOTE  5.000%11/1 92240MAE8      248   200000 PRN      SOLE    01             200000        0        0
VECTOR GROUP LTD               NOTE  6.250% 7/1 92240MAC2     7573  7691000 PRN      SOLE    01 02         7691000        0        0
W & T OFFSHORE INC             COM              92922P106     1480    47204 SH       SOLE    01              47204        0        0
WALGREEN CO                    COM              931422109      201     4700 SH       SOLE    01               4700        0        0
WENDYS INTL INC                COM              950590109     6772   150000 SH       SOLE    02             150000        0        0
WET SEAL INC                   CL A             961840105      316    70300 SH       SOLE    02              70300        0        0
WYNN RESORTS LTD               DBCV  6.000% 7/1 983134AB3      126    58000 PRN      SOLE    01              58000        0        0
XTO ENERGY INC                 COM              98385X106     1133    25000 SH       SOLE    02              25000        0        0