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    <TD align="left" valign="top" nowrap>As filed with the Securities
and Exchange Commission on May&nbsp;15, 2007.
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">File No.&nbsp;333-<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>
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<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>
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<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
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<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B>
</DIV>

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<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>INDUSTRIAL DISTRIBUTION GROUP, INC.</B>
</DIV>

<DIV align="center" style="font-size: 10pt"><I>(Exact Name of Registrant as Specified in its Charter)</I></DIV>


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    <TD align="center" valign="top"><B>Delaware</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>58-2299339</B></TD>
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    <TD align="center" valign="top"><I>(State or Other Jurisdiction of</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><I>(I.R.S. Employer</I></TD>
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    <TD align="center" valign="top"><I>Incorporation or Organization)</I>
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    <TD align="center" valign="top"><I>Identification No.)</I></TD>
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<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>950 E. Paces Ferry Road<BR>
Suite&nbsp;1575<BR>
Atlanta, Georgia 30326</B></DIV>

<DIV align="center" style="font-size: 10pt"><I>(Address, Including Zip Code, of Registrant&#146;s Principal Executive Offices)</I></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>INDUSTRIAL DISTRIBUTION GROUP, INC.<BR>
MANAGEMENT INCENTIVE PROGRAM</B></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><I>(Full Title of the Plan)</I></DIV>

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</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><I>Copies to:</I></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>Jack P. Healey</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>Executive Vice President, Chief Financial Officer and</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>W. Randy Eaddy, Esq.</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>Corporate Secretary</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>Kilpatrick Stockton LLP</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>Industrial Distribution Group, Inc.</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>1100 Peachtree Street, N.E.</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>950 E. Paces Ferry Road</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>Atlanta, Georgia 30309-4530</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>Suite&nbsp;1575</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>(404)&nbsp;815-6500</B></TD>
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    <TD align="center" valign="top"><B>Atlanta, Georgia 30326</B></TD>
    <TD>&nbsp;</TD>
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    <TD align="center" valign="top"><B>(404)&nbsp;949-2100</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="center" valign="top"><I>(Name, Address, and Telephone Number,</I></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="center" valign="top"><I>Including Area Code, of Agent for Service)</I></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</B>
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    <TD nowrap align="center"><B>Title of Securities</B></TD>
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    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Amount to</B></TD>
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    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Offering Price</B></TD>
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    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Aggregate</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Amount of</B></TD>
    <TD width="1%">&nbsp;</TD>
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    <TD nowrap align="center"><B>to be Registered</B></TD>
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    <TD nowrap align="center"><B>Per Share</B></TD>
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    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Offering Price</B></TD>
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                    <TD align="center" style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.01 par value</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000">200,000</TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000">$11.39(2)</TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000">$2,278,000.00(2)</TD>
    <TD style="border-right: 2px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>

<TD align="center" valign="top" style="border-top: 1px solid #000000">$69.94</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
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    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>This Registration Statement also covers (i)&nbsp;such indeterminate number of additional shares
of Common Stock as may be issued to prevent dilution in the event of a stock dividend, stock
split or other similar transactions pursuant to Rule&nbsp;416 under the Securities Act of 1933, as
amended (the &#147;Securities Act&#148;) and (ii)&nbsp;Common Stock purchase rights under the Company&#146;s
Rights Agreement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
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    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Estimated solely for the purpose of calculating the registration fee and, pursuant to Rule
457(h) of the Securities Act, based upon the average of the high and low prices of the Common
Stock as reported on the NASDAQ Global Market on May&nbsp;8, 2007, which was $11.39.</TD>
</TR>

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<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>








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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Industrial Distribution Group, Inc. (the &#147;Company&#148;) files this Registration Statement on
Form S-8 to reflect an amendment to the Company Management Incentive Program (the &#147;Plan&#148;) that
increases the number of shares of Common Stock, par value $0.01 (the &#147;Common Stock&#148;) authorized
under the Plan. The shares authorized under the Plan have been increased by 200,000, from 250,000
to 450,000. The 250,000 shares of Common Stock previously authorized under the Plan are covered by
a Registration Statement on Form S-8 (Registration No.&nbsp;333-78005), the contents of which are
incorporated herein by reference.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 8. EXHIBITS</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following exhibits are included with this Registration Statement:
</DIV>
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    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibit Number</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Description</TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4(a)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Industrial Distribution Group, Inc. Management Incentive Program (filed as Exhibit&nbsp;10.14 to
the Company&#146;s Annual Report on Form&nbsp;10-K, File No.&nbsp;001-13195, filed with the Securities and
Exchange Commission on March&nbsp;31, 1999 and incorporated herein by reference).</TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4(b)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">First Amendment to the Industrial Distribution Group, Inc. Management Incentive Program.</TD>
</TR>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion and Consent of Kilpatrick Stockton LLP, counsel to the Registrant.</TD>
</TR>
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    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Ernst &#038; Young LLP, independent registered public accounting firm.</TD>
</TR>
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    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney.</TD>
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by
the undersigned, thereunto duly authorized, in the City of Atlanta,
State of Georgia, on this 15th
day of May, 2007.
</DIV>
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    <TD width="20%">&nbsp;</TD>
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    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>INDUSTRIAL DISTRIBUTION GROUP, INC.</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
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    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;&nbsp;/s/ Charles A. Lingenfelter</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Charles A. Lingenfelter</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President and Chief Executive Officer</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
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</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration
Statement has been signed by the following persons in the capacities
indicated on May&nbsp;15, 2007.
</DIV>
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    <TD width="55%">&nbsp;</TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;/s/ Charles A. Lingenfelter
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Charles A. Lingenfelter
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President, Chief Executive Officer, and Director (Principal<br>&nbsp;Executive
Officer)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp; /s/ Jack P. Healey
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Jack P. Healey
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Executive Vice President, Chief Financial Officer<br>&nbsp;and
Corporate Secretary (Principal Financial and Accounting<br>
Officer)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp; *
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
David K. Barth
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
William R. Fenoglio
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp; *
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
William T. Parr
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp; *
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Ajita G. Rajendra
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp; *
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
George L. Sachs, Jr.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp; *
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Richard M. Seigel
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
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</TABLE>
</DIV>

<DIV align="center">
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<TR valign="bottom">
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="64%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">* By:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;&nbsp;/s/ Jack P. Healey
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Jack P. Healey</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">as Attorney-in-fact pursuant to Power of</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Attorney filed herewith</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX<BR>
TO<BR>
REGISTRATION STATEMENT ON FORM S-8</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="10%">&nbsp;</TD>
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    <TD width="85%">&nbsp;</TD>
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<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibit Number</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4(b)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">First Amendment to the Industrial Distribution Group, Inc. Management Incentive Program.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion and Consent of Kilpatrick Stockton LLP, counsel to the Registrant.</TD>
</TR>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
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</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Ernst &#038; Young LLP, independent registered public accounting firm.</TD>
</TR>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney.</TD>
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{"company-data": {"conformed-name": "INDUSTRIAL DISTRIBUTION GROUP INC", "cik": "0001042351", "assigned-sic": "5080", "irs-number": "582299339", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-142992", "film-number": "07855125"}, "business-address": {"street1": "950 E PACES FERRY RD", "street2": "STE 1575", "city": "ATLANTA", "state": "GA", "zip": "30326", "phone": "7709492100"}, "mail-address": {"street1": "950 E PACES FERRY RD", "street2": "STE 1575", "city": "ATLANTA", "state": "GA", "zip": "30326"}}
INDUSTRIAL DISTRIBUTION GROUP, INC.
As filed with the Securities
and Exchange Commission on May 15, 2007.
File No. 333-
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
INDUSTRIAL DISTRIBUTION GROUP, INC.
(Exact Name of Registrant as Specified in its Charter)
Delaware
58-2299339
(State or Other Jurisdiction of
(I.R.S. Employer
Incorporation or Organization)
Identification No.)
950 E. Paces Ferry Road
Suite 1575
Atlanta, Georgia 30326
(Address, Including Zip Code, of Registrant's Principal Executive Offices)
INDUSTRIAL DISTRIBUTION GROUP, INC.
MANAGEMENT INCENTIVE PROGRAM
(Full Title of the Plan)
Copies to:
Jack P. Healey
Executive Vice President, Chief Financial Officer and
W. Randy Eaddy, Esq.
Corporate Secretary
Kilpatrick Stockton LLP
Industrial Distribution Group, Inc.
1100 Peachtree Street, N.E.
950 E. Paces Ferry Road
Atlanta, Georgia 30309-4530
Suite 1575
(404) 815-6500
Atlanta, Georgia 30326
(404) 949-2100
(Name, Address, and Telephone Number,
Including Area Code, of Agent for Service)
CALCULATION OF REGISTRATION FEE
Proposed Maximum
Proposed Maximum
Title of Securities
Amount to
Offering Price
Aggregate
Amount of
to be Registered
be Registered(1)
Per Share
Offering Price
Registration Fee
Common Stock, $0.01 par value
200,000
$11.39(2)
$2,278,000.00(2)
$69.94
(1)
This Registration Statement also covers (i) such indeterminate number of additional shares
of Common Stock as may be issued to prevent dilution in the event of a stock dividend, stock
split or other similar transactions pursuant to Rule 416 under the Securities Act of 1933, as
amended (the "Securities Act") and (ii) Common Stock purchase rights under the Company's
Rights Agreement.
(2)
Estimated solely for the purpose of calculating the registration fee and, pursuant to Rule
457(h) of the Securities Act, based upon the average of the high and low prices of the Common
Stock as reported on the NASDAQ Global Market on May 8, 2007, which was $11.39.
Industrial Distribution Group, Inc. (the "Company") files this Registration Statement on
Form S-8 to reflect an amendment to the Company Management Incentive Program (the "Plan") that
increases the number of shares of Common Stock, par value $0.01 (the "Common Stock") authorized
under the Plan. The shares authorized under the Plan have been increased by 200,000, from 250,000
to 450,000. The 250,000 shares of Common Stock previously authorized under the Plan are covered by
a Registration Statement on Form S-8 (Registration No. 333-78005), the contents of which are
incorporated herein by reference.
ITEM 8. EXHIBITS
The following exhibits are included with this Registration Statement:
Exhibit Number
Description
4(a)
Industrial Distribution Group, Inc. Management Incentive Program (filed as Exhibit 10.14 to
the Company's Annual Report on Form 10-K, File No. 001-13195, filed with the Securities and
Exchange Commission on March 31, 1999 and incorporated herein by reference).
4(b)
First Amendment to the Industrial Distribution Group, Inc. Management Incentive Program.
5
Opinion and Consent of Kilpatrick Stockton LLP, counsel to the Registrant.
23.1
Consent of Ernst & Young LLP, independent registered public accounting firm.
24
Power of Attorney.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by
the undersigned, thereunto duly authorized, in the City of Atlanta,
State of Georgia, on this 15th
day of May, 2007.
INDUSTRIAL DISTRIBUTION GROUP, INC.
By:
/s/ Charles A. Lingenfelter
Charles A. Lingenfelter
President and Chief Executive Officer
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration
Statement has been signed by the following persons in the capacities
indicated on May 15, 2007.
/s/ Charles A. Lingenfelter
Charles A. Lingenfelter
President, Chief Executive Officer, and Director (Principal
Executive
Officer)
/s/ Jack P. Healey
Jack P. Healey
Executive Vice President, Chief Financial Officer
and
Corporate Secretary (Principal Financial and Accounting
Officer)
*
David K. Barth
Director
*
William R. Fenoglio
Director
*
William T. Parr
Director
*
Ajita G. Rajendra
Director
*
George L. Sachs, Jr.
Director
*
Richard M. Seigel
Director
* By:
/s/ Jack P. Healey
Jack P. Healey
as Attorney-in-fact pursuant to Power of
Attorney filed herewith
EXHIBIT INDEX
TO
REGISTRATION STATEMENT ON FORM S-8
Exhibit Number
Description
4(b)
First Amendment to the Industrial Distribution Group, Inc. Management Incentive Program.
5
Opinion and Consent of Kilpatrick Stockton LLP, counsel to the Registrant.
23.1
Consent of Ernst & Young LLP, independent registered public accounting firm.
24
Power of Attorney.