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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):
                                February 16, 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 1.01   Entry into Material Definitive Agreement

The Company issued the press release described in Item 2.02 below which may be
deemed to be communication in connection with the proposed acquisition/merger of
Earle M. Jorgensen Company that was previously disclosed. The disclosure under
Item 2.02 is hereby incorporated herein by reference.

Item 2.02.  Results of Operations and Financial Condition.

On February 16, 2006, the Company issued a press release announcing financial
results for the quarter and year ended December 31, 2005. Attached hereto as
Exhibit 99.1 is a copy of the Company's press release dated February 16, 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 February 16, 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: February 16, 2006                        By  /s/ Karla Lewis
                                                    ----------------------------
                                                    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 February 16, 2006 (included herewith).