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

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                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

                             ----------------------
                Date of Report (Date of earliest event reported):
                                  July 20, 2006
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                          RELIANCE STEEL & ALUMINUM CO.
             (Exact name of registrant as specified in its charter)

           California              001-13122              95-1142616
 (State or other jurisdiction     (Commission          (I.R.S. Employer
       of incorporation)          File Number)       Identification Number)

                          350 S. Grand Ave., Suite 5100
                              Los Angeles, CA 90071
                    (Address of principal executive offices)

                                 (213) 687-7700
              (Registrant's telephone number, including area code)

                                 Not applicable
          (Former name or former address, if changed since last report)


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))


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Item 2.02. Results of Operations and Financial Condition.

On July 20, 2006, the Company issued a press release announcing financial
results for the quarter ended June 30, 2006. Attached hereto as Exhibit 99.1 is
a copy of the Company's press release dated July 20, 2006 announcing the
Company's financial results for this period.

The information contained in this report and the exhibit hereto shall not be
deemed "filed" for purposes of Section 18 of the Securities Exchange Act of
1934, as amended (the "Exchange Act"), or incorporated by reference in any
filing under the Securities Act of 1933, as amended, or the Exchange Act, except
as shall be expressly set forth by specific reference in such a filing.


Item 9.01. Financial Statements and Exhibits.

       (a)   Financial Statements of Businesses Acquired.
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             Not Applicable.

       (b)   Pro Forma Financial Information.
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             Not Applicable.

       (c)   Exhibits.
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             Exhibit No.       Description
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             99.1              Press Release dated July 20, 2006 (included
                               herewith).






                                   SIGNATURES

     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.

                                       RELIANCE STEEL & ALUMINUM CO.


Dated: July 20, 2006                   By: /s/ Karla Lewis
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                                           Karla Lewis
                                           Executive Vice President and
                                           Chief Financial Officer





                          RELIANCE STEEL & ALUMINUM CO.

                                    FORM 8-K

                                INDEX TO EXHIBITS
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Exhibit No.    Description
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99.1           Press Release dated July 20, 2006 (included herewith).