Item 2.06. Material Impairments.

Noble International, Ltd. (the "Company") previously disclosed in its Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2008 that it had commenced an impairment analysis of long-lived assets and goodwill as of September 30, 2008 and that an impairment charge as a result of that analysis was probable.

On December 9, 2008, the Company determined that it will record a goodwill and long-lived asset impairment charge in an estimated amount between $97 million and $125 million (between $4.10 and $5.30 per basic and diluted share) during the fourth quarter ended December 31, 2008 as a result of deteriorating business conditions. The impairment analysis of long-lived assets and goodwill is ongoing, but the impairment charge is expected to consist of charges of $85 million to $100 million relating to goodwill, $10 million to $20 million relating to fixed assets and $2 million to $5 million relating to intangible assets. It is expected that all goodwill associated with the Company's operations in North America will be fully impaired.

None of the costs related to the write-down or write-off of assets are expected to result in future cash expenditures.

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