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                                  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 (Date of earliest event reported):
                                February 28, 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:

|X|  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 8.01.  Other Events.

On February 28, 2006, Reliance Steel & Aluminum Co. ("Reliance") announced that
its wholly-owned subsidiary Precision Strip, Inc. ("Precision Strip") has signed
an agreement to purchase certain assets and business of Flat Rock Metal
Processing L.L.C. ("Flat Rock") based in Flat Rock, Michigan. Flat Rock was
founded in 2001 and is a privately held, toll processing company with facilities
in Perrysburg, Ohio and Eldridge, Iowa.

Upon completion of the acquisition, the two Flat Rock facilities will operate as
Precision Strip locations that process and deliver carbon steel, aluminum and
stainless steel products on a "toll" basis, processing the metal for a fee,
without taking ownership of the metal. Precision Strip currently has facilities
in Kenton, Middletown, Minster and Tipp City, Ohio; Anderson and Rockport,
Indiana; Bowling Green, Kentucky and Talladega, Alabama. Precision Strip's
customers include steel and aluminum mills as well as companies in the
automotive, appliance, metal furniture and capital goods industries. The
purchase price and othr terms and conditions were determined by negotiations
between the parties and are confidential. The completion of the acquisition is
subject to Precision's successful completion of due diligence. The owners of
Flat Rock are not affiliated with Reliance or Precision.


Item 9.01.  Financial Statements and Exhibits.

         (a)  Financial Statements of Businesses Acquired.
              --------------------------------------------

              Not Applicable.

         (b)  Pro Forma Financial Information.
              --------------------------------

              Not Applicable.

         (c)  Exhibits.
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              Exhibit No.       Description
              ----------------  ------------------------------------------------

              99.1              Press Release dated February 28, 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: March 1, 2006                   By  /s/ Karla Lewis
                                           -------------------------------------
                                           Karla Lewis
                                           Executive Vice President and
                                           Chief Financial Officer






                          RELIANCE STEEL & ALUMINUM CO.

                                    FORM 8-K

                                INDEX TO EXHIBITS

Exhibit No.  Description
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99.1         Press Release dated February 28, 2006 (included herewith).