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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

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                Date of Report (Date of earliest event reported):
                                October 19, 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 File Number)    (I.R.S. Employer
        of incorporation)                                 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 October 19, 2006, the Company issued a press release announcing financial
results for the quarter ended September 30, 2006. Attached hereto as Exhibit
99.1 is a copy of the Company's press release dated October 19, 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.

              Not Applicable.

        (c)   Exhibits.

              Exhibit No.       Description
              -----------       ------------------------------------------------

              99.1              Press Release dated October 19, 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: October 19, 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 October 19, 2006 (included herewith).