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<TITLE>sv8</TITLE>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>


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


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>As filed with the Securities and Exchange Commission on
November&nbsp;8, 2007</B>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 0pt"><B>Registration No.&nbsp;333-</B><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>
</DIV>


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






<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</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: 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 THE SECURITIES ACT OF 1933</B>
</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: 24pt; margin-top: 12pt"><B>RELIANCE STEEL &#038; ALUMINUM CO.</B>
</DIV>

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


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">California
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">95-1142616</TD>
</TR>
<TR valign="bottom">
    <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>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><I>incorporation or organization)</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><I>Identification Number)</I></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</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>350 South Grand Avenue, Suite&nbsp;5100<BR>
Los Angeles, California 90071<BR>
(213)&nbsp;687-7700</B><BR>
<I>(Address, including zip code, and telephone number, including area 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>Reliance Steel &#038; Aluminum Co. Master 401(k) Plan<BR>
Earle M. Jorgensen Retirement Savings Plan<BR>
Precision Strip Retirement and Savings Plan</B><BR>
<I>(Full title of plans)</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>David H. Hannah<BR>
Chief Executive Officer<BR>
Reliance Steel &#038; Aluminum Co.<BR>
350 South Grand Avenue, Suite&nbsp;5100<BR>
Los Angeles, California 90071<BR>
(213)&nbsp;687-7700</B><BR>
<I>(Name, address, including zip code, and telephone number, including area code, of agent for service)</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>CALCULATION OF REGISTRATION FEE</B></DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="41%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-bottom: 3px double #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Amount of</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Shares</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Proposed Maximum</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Proposed Maximum</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="CENTER">Title of Each Class of</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">to be</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Offering Price per</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Aggregate Offering</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Amount of</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="CENTER">Securities to be Registered</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Registered(1)</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Share(2)</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Price(2)</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Registration Fee</TD>
    <TD width="1%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
                    <TD style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common stock, no par value
- Reliance Steel &#038;
Aluminum Co. Master
401(k) Plan</DIV></TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">2,500,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">56.07</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">140,175,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">4,303.37</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common stock, no par value
- Earle M. Jorgensen
Retirement Savings Plan</DIV></TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">300,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">56.07</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">16,821,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">516.41</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common stock, no par value
- Precision Strip
Retirement and Savings
Plan</DIV></TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">300,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">56.07</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">16,821,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">516.41</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000"><DIV style="margin-left:30px; text-indent:-15px">Total</DIV></TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">3,100,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">173,817,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1PX solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">5,336.19</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-top: 3px double #000000">&nbsp;</TD>
</TR>

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</TABLE>
</DIV>


<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 3pt; width: 18%; border-top: 0px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD>Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the &#147;Securities Act&#148;),
this Registration Statement also covers an indeterminate number of additional shares of Common
Stock as is necessary to eliminate any dilutive effect of any future stock split or stock
dividend or similar transactions. In addition, pursuant to Rule 416(b) under the Securities
Act of 1933, this Registration Statement also covers an indeterminate amount of interests to
be offered or sold pursuant to the employee benefit plans described herein.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD>Estimated solely for the purpose of calculating the registration fee in accordance with Rule
457(c) and (h)&nbsp;under the Securities Act and based on the average of the high and low prices as
reported by the New York Stock Exchange for the Common Stock on November&nbsp;7, 2007.</TD>
</TR>

</TABLE>

<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

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

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INTRODUCTION</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This registration statement on Form&nbsp;S-8 (the &#147;Registration Statement&#148;) is filed by the
Reliance Steel &#038; Aluminum Co. (the &#147;Company&#148;), to register 3,100,000 shares of the Company&#146;s common
stock, no par value (the &#147;Common Stock&#148;), which is the maximum number of shares that the Company
expects the Reliance Steel &#038; Aluminum Co. Master 401(k) Plan, the Earle&nbsp;M. Jorgensen Retirement
Savings Plan and the Precision Strip Retirement and Savings Plan (collectively, the &#147;Plans&#148;), may
allocate or distribute to Participants and their beneficiaries as a result of investment elections
by Participants in accordance with the terms of the respective Plans.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Reliance Steel &#038; Aluminum Co. Master 401(k) Plan (&#147;Master 401(k) Plan&#148;) was originally
adopted in 1996 and was most recently amended and was restated in its entirety as of January&nbsp;1,
2006. The Master 401(k) Plan is intended to be a qualified retirement plan under the Internal
Revenue Code.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Earle&nbsp;M. Jorgensen Retirement Savings Plan (&#147;EMJ RSP&#148;) was originally adopted effective as
of May&nbsp;3, 1990, as the Earle&nbsp;M. Jorgensen Company Employee Stock Ownership Plan (the &#147;ESOP&#148;) which
was amended and restated effective as of April&nbsp;1, 1999 to be a stock bonus plan under
Section&nbsp;401(a) of the Code, and an eligible individual account plan under Section&nbsp;407(d)(3) of the
Employee Retirement Income Security Act of 1974, as amended (&#147;ERISA&#148;). The Kilsby-Roberts Employee
Stock Ownership Plan was consolidated with and into the ESOP in 1990.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January&nbsp;1, 1991, certain assets from the ESOP adopted as of January&nbsp;1, 1984 by Earle
M. Jorgensen Company (&#147;EMJ&#148;) as the Earle&nbsp;M. Jorgensen Company Employee Stock Ownership and Capital
Accumulation Plan were transferred to the ESOP. The Earle&nbsp;M. Jorgensen Employee Stock Ownership
and Capital Accumulation Plan was then renamed the Earle&nbsp;M. Jorgensen Company Employee Capital
Accumulation Plan (the &#147;ECAP&#148;). Effective April&nbsp;1, 2004, the ESOP was renamed the Earle&nbsp;M.
Jorgensen Stock Bonus Plan. Effective August&nbsp;1, 2005 the ESOP was amended and restated and renamed
the Earle&nbsp;M. Jorgensen Retirement Savings Plan, and the ECAP was merged into the EMJ RSP, effective
as of that date. The EMJ RSP was most recently amended, and was restated in its entirety,
effective as of April&nbsp;1, 2006.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to that Agreement and Plan of Merger dated January&nbsp;17, 2006, the Company agreed to
assume the obligations of the EMJ RSP and paid $6.50 in cash and issued 0.1784 (split adjusted) of
a share of the Company&#146;s Common Stock for each share of EMJ common stock allocated to the accounts
of participants in the EMJ RSP effective as of April&nbsp;3, 2006. Thereafter, the participants had the
right to select a Company Stock Fund investing in the Common Stock as one of their investment
options.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Precision Strip
Retirement and Savings Plan (&#147;PS RSP&#148;) was originally adopted effective as
of January&nbsp;1, 1979. The PS RSP was amended effective as of July&nbsp;1, 2006 to allow
participants to invest in a Company Stock Fund investing in the Common Stock as one of their
investment options.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->-1-<!-- /Folio -->
</DIV>

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<P><HR noshade><P>

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

<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
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</TR>
<TR><TD colspan="9"><A HREF="#000">PART I</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">PART II</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;4. Description of Securities</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;7. Exemption for Registration claimed</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;8. Exhibits</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;9. Undertakings</A></TD></TR>
<TR><TD colspan="9"><A HREF="#008">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#009">INDEX TO EXHIBITS</A></TD></TR>
<TR><TD colspan="9"><A HREF="a35359exv5w1.htm">EXHIBIT 5.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="a35359exv23w1.htm">EXHIBIT 23.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="a35359exv23w2.htm">EXHIBIT 23.2</A></TD></TR>
</TABLE>
</CENTER>
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<!-- link1 "PART I" -->
<DIV align="left"><A NAME="000"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The information required by Part&nbsp;I of this Registration Statement will be included in the
documents that will be sent or given to Participants in the Plans pursuant to Rule&nbsp;428(b)(1) of the
Securities Act. That information is not being filed with the Securities and Exchange Commission
(the &#147;SEC&#148;) in accordance with the rules and regulations of the SEC.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "PART II" -->
<DIV align="left"><A NAME="001"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents previously filed by Reliance Steel&nbsp;&#038; Aluminum Co. (the &#147;Company&#148;) with
the SEC under the Securities and Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), are hereby
incorporated by reference into the Registration Statement:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;the proxy statement/prospectus included in the Registration Statement on Form S-4 filed on
February&nbsp;7, 2006, as amended on February&nbsp;28, 2006, which was declared effective March&nbsp;1, 2006 (File
No.&nbsp;333-131615);
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;the Company&#146;s Annual Report on Form 10-K for the year ended December&nbsp;31, 2006, which
contains audited financial statements for the Company;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;the description of the Common Stock contained in the Company&#146;s Registration Statement on
Form 8-A filed with the SEC on May&nbsp;25, 1994 pursuant to Section 12(b) of the Exchange Act, and all
amendments thereto and reports filed for the purpose of updating such description;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;the Company&#146;s Quarterly Reports on Form 10-Q for the periods ended March&nbsp;31, 2007 and
June&nbsp;30, 2007;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.&nbsp;the Annual Report on Form 11-K for the year ended March&nbsp;31, 2007, which contains audited
financial statements for the Earle M. Jorgensen Retirement Savings Plan; and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.&nbsp;the Company&#146;s Current Reports on Form 8-K for the following dates: January&nbsp;5, 2007,
February&nbsp;2, 2007, June&nbsp;20, 2007, July&nbsp;2, 2007, July&nbsp;19, 2007, September&nbsp;19, 2007, October&nbsp;1, 2007
and October&nbsp;17, 2007.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents filed by the Company subsequent to the date hereof pursuant to
Sections&nbsp;13(a), 13(c) 14 and 15(d) of the Exchange Act and prior to the filing of a post-effective
amendment indicating that all securities offered pursuant to this Registration Statement have been
sold or deregistering all such securities then remaining unsold shall be deemed to be incorporated
by reference herein and to be part hereof from the date of filing of such documents. Any
statements contained in a document incorporated or deemed to be incorporated by reference herein
shall be deemed to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein or in any subsequently filed document incorporated or
deemed to be incorporated by reference herein modifies or supersedes such statement.
</DIV>
<!-- link2 "Item&nbsp;4. Description of Securities" -->
<DIV align="left"><A NAME="002"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. Description of Securities</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
</DIV>
<!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel" -->
<DIV align="left"><A NAME="003"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Kay Rustand is Vice President and General Counsel and an employee of Reliance Steel &#038; Aluminum
Co. and, as of November&nbsp;1, 2007, owned less than 1% of the outstanding shares of Common Stock.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers" -->
<DIV align="left"><A NAME="004"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In Article&nbsp;IV of the Restated Articles of Incorporation of the Company, the Company has
eliminated to the fullest extent permitted under California law the liability of directors of the
Company for monetary damages. Additionally, the Company is authorized to indemnify its agents as
defined in Section&nbsp;317 of the California General Corporation Law for breach of their duty to the
Company and its shareholders through Bylaw provisions or through agreements with the agents, or
both, in excess of the indemnification otherwise permitted under Section&nbsp;317, subject to the limits
on such excess indemnification set forth in Section&nbsp;204 of the California General Corporation Law.
Section&nbsp;5.11 of the Company&#146;s Bylaws provides that the Company shall indemnify each of its agents
against expenses, judgments, fines, settlements or other amounts actually and reasonably incurred
by such person by reason of such person having been made or having been threatened to be made a
party to a proceeding to the fullest extent permissible by the provisions of Section&nbsp;317 of the
California Corporations Code, as amended from time to time, and that the Company shall advance the
expenses reasonably expected to be incurred in defending any such proceeding, upon receipt of the
undertaking required by Section&nbsp;317(f).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;204 of the California General Corporation Law allows a corporation, among other
things, to eliminate or limit the personal liability of a director for monetary damages in an
action brought by the corporation itself or by way of a derivative action brought by shareholders
for breach of a director&#146;s duties to the corporation and its shareholders. The provision may not
eliminate or limit liability of directors for the following specified actions, however: (i)&nbsp;for
acts or omissions that involve intentional misconduct or a knowing and culpable violation of law;
(ii)&nbsp;for acts or omissions that a director believes to be contrary to the best interests of the
corporation or its shareholders, or that involve the absence of good faith on the part of the
director; (iii)&nbsp;for any transaction from which a director derived an improper personal benefit;
(iv)&nbsp;for acts or omissions that show a reckless disregard of the director&#146;s duty to the corporation
or its shareholders in circumstances in which the director was aware, or should have been aware, in
the ordinary course of performing a director&#146;s duties, of a risk of serious injury to the
corporation or its shareholders; (v)&nbsp;for acts or omissions that constitute an unexcused pattern of
inattention that amounts to an abdication of the director&#146;s duty to the corporation or its
shareholders; (vi)&nbsp;for transactions between the corporation and a director, or between corporations
having interrelated directors; and (vii)&nbsp;for improper distributions and stock dividends, loans and
guaranties. The provision does not apply to acts or omissions occurring before the date that the
provision became effective and does not eliminate or limit the liability of an officer for an act
or omission as an officer, regardless of whether that officer is also a director.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;317 of the California General Corporation Law gives a corporation the power to
indemnify any person who was or is a party, or is threatened to be made a party, to any proceeding,
whether threatened, pending, or completed, and whether civil, criminal, administrative or
investigative, by reason of the fact that that person is or was a director, officer, employee or
agent of the corporation, or is or was serving at the request of the corporation as a director,
officer, employee or agent of another corporation, partnership, joint venture, trust or other
enterprise. A corporation may indemnify such a person against expenses, judgments, fines,
settlements and other amounts actually or reasonably incurred in connection with the proceeding, if
that person acted in good faith, and in a manner that that person reasonably believed to be in the
best interest of the corporation; and, in the case of a criminal proceeding, had no reasonable
cause to believe the conduct of the person was unlawful. In an action by or in the right of the
corporation, no indemnification may be made with respect to any claim, issue or matter (a)&nbsp;as to
which the person shall have been adjudged to be liable to the corporation in the performance of
that person&#146;s duty to the corporation and its shareholders, unless and only to the extent that the
court in which such proceeding was brought shall determine that, in view of all of the
circumstances of the case, the person is fairly and reasonably entitled to indemnity for expenses;
and (b)&nbsp;which is settled or otherwise disposed of without court approval. To the extent that any
such person has been successful on the merits
</DIV>

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</DIV>

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">in defense of any proceeding, or any claim, issue or matter therein, that person shall be
indemnified against expenses actually and reasonably incurred in connection therewith.
Indemnification is available only if authorized in the specific case by a majority of a quorum of
disinterested directors, by independent legal counsel in a written opinion, by approval of the
shareholders other than the person to be indemnified, or by the court. Expenses incurred by such a
person may be advanced by the corporation before the final disposition of the proceeding upon
receipt of an undertaking to repay the amount if it is ultimately determined that the person is not
entitled to indemnification.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;317 of the California General Corporation Law further provides that a corporation may
indemnify its officers and directors in excess of the statutory provisions if authorized by its
Articles of Incorporation and that a corporation may purchase and maintain insurance on behalf of
any officer, director, employee or agent against any liability asserted or incurred in his or her
capacity, or arising out of his or her status with the corporation.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition to the provisions of the Restated Articles of Incorporation and Bylaws of the
Company, the Company has entered into indemnification agreements with all of its present directors
and officers, to indemnify these persons against liabilities arising from third party proceedings,
or from proceedings by or in the right of the Company, to the fullest extent permitted by law.
Additionally, the Company has purchased directors&#146; and officers&#146; liability insurance for the
benefit of its directors and officers.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At present, there is no pending litigation or proceeding involving a director, officer or
employee of Registrant pursuant to which indemnification is sought, nor is Registrant aware of any
threatened litigation that may result in claims for indemnification. Section&nbsp;317 of the California
General Corporation Law and the Bylaws of Registrant provide for the indemnification of officers,
directors and other corporate agents in terms sufficiently broad to indemnify such persons, under
certain circumstances, for liabilities (including reimbursement of expenses incurred) arising under
the Securities Act. Insofar as indemnification for liabilities arising under the Securities Act
may be permitted to directors, officers and controlling persons pursuant to the foregoing
provisions, or otherwise, Registrant has been advised that in the opinion of the Securities and
Exchange Commission such indemnification is against public policy as expressed in the Securities
Act and is, therefore, unenforceable.
</DIV>
<!-- link2 "Item&nbsp;7. Exemption for Registration claimed" -->
<DIV align="left"><A NAME="005"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. Exemption for Registration claimed.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
</DIV>
<!-- link2 "Item&nbsp;8. Exhibits" -->
<DIV align="left"><A NAME="006"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. Exhibits</B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">5.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Opinion of Kay Rustand, Vice President and General Counsel of the Company (including
consent).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">23.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Ernst &#038; Young LLP, Independent Registered Public Accounting Firm.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">23.2</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of BDO Seidman LLP, Independent Registered Public Accounting Firm.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">23.3</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Kay Rustand, Vice President and General Counsel of the Company (contained in
opinion filed as Exhibit&nbsp;5.1 hereto).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">24.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Power of Attorney (included on the signature page of this registration statement).</TD>
</TR>

</TABLE>
</DIV>

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</DIV>

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned registrant hereby undertakes that it or the respective sponsor will submit or
has submitted the Master Plan, EMJ RSP and the PS RSP and any amendment thereto to the Internal
Revenue Service (&#147;IRS&#148;) in a timely manner and has made or will make all changes required by the
IRS in order to qualify the Plan under Section&nbsp;401 of the Internal Revenue Code.
</DIV>
<!-- link2 "Item&nbsp;9. Undertakings" -->
<DIV align="left"><A NAME="007"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. Undertakings</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">1. The undersigned registrant hereby undertakes:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;To file, during any period in which offers or sales are being made, a post-effective
amendment to the Registration Statement:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">(i)&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act of 1933;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">(ii)&nbsp;To reflect in the prospectus any facts or events arising after the effective date of
the Registration Statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set
forth in the Registration Statement. Notwithstanding the foregoing, any increase or
decrease in volume of securities offered (if the total dollar value of securities offered
would not exceed that which was registered) and any deviation from the low or high end of
the estimated maximum offering range may be reflected in the form of prospectus filed with
the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price
represent no more than 20% change in the maximum aggregate offering price set forth in the
&#147;Calculation of Registration Fee&#148; table in the effective Registration Statement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">(iii)&nbsp;To include any material information with respect to the plan of distribution not
previously disclosed in the Registration Statement or any material change to such
information in the Registration Statement;
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">provided, however, that paragraphs (a)(i) and (a)(ii) do not apply if the information required to
be included in a post-effective amendment by those paragraphs is contained in periodic reports
filed with or furnished to the Securities and Exchange Commission by the undersigned registrant
pursuant to Section&nbsp;13 or Section 15(d) of the Securities Exchange Act of 1934 that are
incorporated by reference in the Registration Statement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;That, for the purpose of determining any liability under the Securities Act of 1933, each
such post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">2. The undersigned registrant hereby undertakes that, for the purpose of determining any liability
under the Securities Act of 1933, each filing of the registrant&#146;s annual report pursuant to Section
13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing
of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the Securities Exchange
Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be
a new registration statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">3. Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the registrant pursuant to the
foregoing
</DIV>


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</DIV>

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and
Exchange Commission such indemnification is against public policy as expressed in the Securities
Act and is, therefore, unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by the registrant of expenses incurred or paid by a director,
officer or controlling person of the registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling person in connection with the
securities being registered, the registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Act and
will be governed by the final adjudication of such issue.
</DIV>



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</DIV>

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



<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="008"></A></DIV>

<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, the Company certifies that it has
reasonable grounds to believe 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 Los Angeles, State of California, on November&nbsp;6, 2007.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><BR>
<B>RELIANCE STEEL &#038; ALUMINUM CO.</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ DAVID H. HANNAH
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">David H. Hannah&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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</DIV>

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




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below hereby constitutes and appoints David&nbsp;H. Hannah and
Karla Lewis, and each of them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and revocation, to sign on his behalf, individually and in each capacity stated below,
all amendments and post-effective amendments to this Registration Statement on Form S-8 and to file
the same, with all exhibits thereto and any other documents in connection therewith, with the
Securities and Exchange Commission under the Securities Act of 1933, as amended, granting unto such
attorneys-in-fact and agents full power and authority to do and perform each and every act and
thing requisite and necessary to be done in and about the premises, as fully to all intents and
purposes as each such person might or could do in person, hereby ratifying and confirming each act
that said attorneys-in-fact and agents may lawfully do or cause to be done by virtue thereof.
</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, this Registration Statement has
been signed by the following persons in the capacities indicated below and on November&nbsp;6, 2007.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signatures</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" 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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ DAVID H. HANNAH
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
David H. Hannah
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chief Executive Officer<BR>(Principal
Executive Officer); Chairman of the
<BR>Board; Director</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" 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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ GREGG J. MOLLINS
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Gregg J. Mollins
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President and Chief Operating Officer;<BR>Director</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" 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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ KARLA LEWIS
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Karla Lewis
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Executive Vice President, Chief&nbsp;Financial<BR>
Officer (Principal Financial Officer; Principal<BR>
Accounting Officer) and Assistant
Secretary</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" 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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ JOE D. CRIDER
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Joe D. Crider
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" 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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ THOMAS W. GIMBEL
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Thomas W. Gimbel
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" 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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ DOUGLAS M. HAYES
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Douglas M. Hayes
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" 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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ FRANKLIN R. JOHNSON
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Franklin R. Johnson
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->-7-<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

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

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signatures</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Mark
V. Kaminski
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" 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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ ANDREW G. SHARKEY, III
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Andrew G. Sharkey, III
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" 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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Richard
J. Slater
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" 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 align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ LESLIE A. WAITE
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Leslie A. Waite
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</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, the trustees (or other persons who
administer the Plans) have duly caused this Registration Statement to be signed on their behalf by
the undersigned, thereunto duly authorized, in the City of Los Angeles, State of California, on
November&nbsp;6, 2007.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="5" valign="top" align="left"><B>RELIANCE STEEL &#038; ALUMINUM CO.</B><BR><B>MASTER 401(k)
PLAN</B></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>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&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">By:<BR>
Name:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ KARLA LEWIS
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Karla Lewis
</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">Title:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Member, Administrative Committee</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&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>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="5" valign="top" align="left"><B>EARLE M. JORGENSEN</B><BR><B>RETIREMENT SAVINGS PLAN</B></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>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&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">By:<BR>
Name:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ KARLA LEWIS
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Karla Lewis
</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">Title:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Member, Administrative Committee</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->-8-<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

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

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="5" valign="top" align="left"><B>PRECISION STRIP RETIREMENT</B><BR><B>AND SAVINGS PLAN</B></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>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&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">By:<BR>
Name:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ KARLA LEWIS
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Karla Lewis
</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">Title:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Member, Administrative Committee</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->-9-<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<!-- link1 "INDEX TO EXHIBITS" -->
<DIV align="left"><A NAME="009"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INDEX TO EXHIBITS</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="80%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibits</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Description</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<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">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Kay Rustand, Vice President and General Counsel of the Company
(including consent).</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">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>
<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">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of BDO Seidman LLP, Independent Registered Public Accounting Firm.</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">23.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Kay Rustand, Vice President and General Counsel of the Company
(contained in opinion filed as Exhibit&nbsp;5.1 hereto).</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">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included on the signature page of this registration statement).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->-10-<!-- /Folio -->
</DIV>




</BODY>
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sv8
Table of Contents
As filed with the Securities and Exchange Commission on
November 8, 2007
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
RELIANCE STEEL & ALUMINUM CO.
(Exact name of Registrant as specified in its charter)
California
95-1142616
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification Number)
350 South Grand Avenue, Suite 5100
Los Angeles, California 90071
(213) 687-7700
(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)
Reliance Steel & Aluminum Co. Master 401(k) Plan
Earle M. Jorgensen Retirement Savings Plan
Precision Strip Retirement and Savings Plan
(Full title of plans)
David H. Hannah
Chief Executive Officer
Reliance Steel & Aluminum Co.
350 South Grand Avenue, Suite 5100
Los Angeles, California 90071
(213) 687-7700
(Name, address, including zip code, and telephone number, including area code, of agent for service)
CALCULATION OF REGISTRATION FEE
Amount of
Shares
Proposed Maximum
Proposed Maximum
Title of Each Class of
to be
Offering Price per
Aggregate Offering
Amount of
Securities to be Registered
Registered(1)
Share(2)
Price(2)
Registration Fee
Common stock, no par value
- Reliance Steel &
Aluminum Co. Master
401(k) Plan
2,500,000
$
56.07
$
140,175,000
$
4,303.37
Common stock, no par value
- Earle M. Jorgensen
Retirement Savings Plan
300,000
$
56.07
$
16,821,000
$
516.41
Common stock, no par value
- Precision Strip
Retirement and Savings
Plan
300,000
$
56.07
$
16,821,000
$
516.41
Total
3,100,000
$
173,817,000
$
5,336.19
(1)
Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"),
this Registration Statement also covers an indeterminate number of additional shares of Common
Stock as is necessary to eliminate any dilutive effect of any future stock split or stock
dividend or similar transactions. In addition, pursuant to Rule 416(b) under the Securities
Act of 1933, this Registration Statement also covers an indeterminate amount of interests to
be offered or sold pursuant to the employee benefit plans described herein.
(2)
Estimated solely for the purpose of calculating the registration fee in accordance with Rule
457(c) and (h) under the Securities Act and based on the average of the high and low prices as
reported by the New York Stock Exchange for the Common Stock on November 7, 2007.
Table of Contents
INTRODUCTION
This registration statement on Form S-8 (the "Registration Statement") is filed by the
Reliance Steel & Aluminum Co. (the "Company"), to register 3,100,000 shares of the Company's common
stock, no par value (the "Common Stock"), which is the maximum number of shares that the Company
expects the Reliance Steel & Aluminum Co. Master 401(k) Plan, the Earle M. Jorgensen Retirement
Savings Plan and the Precision Strip Retirement and Savings Plan (collectively, the "Plans"), may
allocate or distribute to Participants and their beneficiaries as a result of investment elections
by Participants in accordance with the terms of the respective Plans.
The Reliance Steel & Aluminum Co. Master 401(k) Plan ("Master 401(k) Plan") was originally
adopted in 1996 and was most recently amended and was restated in its entirety as of January 1,
2006. The Master 401(k) Plan is intended to be a qualified retirement plan under the Internal
Revenue Code.
The Earle M. Jorgensen Retirement Savings Plan ("EMJ RSP") was originally adopted effective as
of May 3, 1990, as the Earle M. Jorgensen Company Employee Stock Ownership Plan (the "ESOP") which
was amended and restated effective as of April 1, 1999 to be a stock bonus plan under
Section 401(a) of the Code, and an eligible individual account plan under Section 407(d)(3) of the
Employee Retirement Income Security Act of 1974, as amended ("ERISA"). The Kilsby-Roberts Employee
Stock Ownership Plan was consolidated with and into the ESOP in 1990.
Effective January 1, 1991, certain assets from the ESOP adopted as of January 1, 1984 by Earle
M. Jorgensen Company ("EMJ") as the Earle M. Jorgensen Company Employee Stock Ownership and Capital
Accumulation Plan were transferred to the ESOP. The Earle M. Jorgensen Employee Stock Ownership
and Capital Accumulation Plan was then renamed the Earle M. Jorgensen Company Employee Capital
Accumulation Plan (the "ECAP"). Effective April 1, 2004, the ESOP was renamed the Earle M.
Jorgensen Stock Bonus Plan. Effective August 1, 2005 the ESOP was amended and restated and renamed
the Earle M. Jorgensen Retirement Savings Plan, and the ECAP was merged into the EMJ RSP, effective
as of that date. The EMJ RSP was most recently amended, and was restated in its entirety,
effective as of April 1, 2006.
Pursuant to that Agreement and Plan of Merger dated January 17, 2006, the Company agreed to
assume the obligations of the EMJ RSP and paid $6.50 in cash and issued 0.1784 (split adjusted) of
a share of the Company's Common Stock for each share of EMJ common stock allocated to the accounts
of participants in the EMJ RSP effective as of April 3, 2006. Thereafter, the participants had the
right to select a Company Stock Fund investing in the Common Stock as one of their investment
options.
The Precision Strip
Retirement and Savings Plan ("PS RSP") was originally adopted effective as
of January 1, 1979. The PS RSP was amended effective as of July 1, 2006 to allow
participants to invest in a Company Stock Fund investing in the Common Stock as one of their
investment options.
-1-
TABLE OF CONTENTS
PART I
PART II
Item 4. Description of Securities
Item 5. Interests of Named Experts and Counsel
Item 6. Indemnification of Directors and Officers
Item 7. Exemption for Registration claimed
Item 8. Exhibits
Item 9. Undertakings
SIGNATURES
INDEX TO EXHIBITS
EXHIBIT 5.1
EXHIBIT 23.1
EXHIBIT 23.2
Table of Contents
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The information required by Part I of this Registration Statement will be included in the
documents that will be sent or given to Participants in the Plans pursuant to Rule 428(b)(1) of the
Securities Act. That information is not being filed with the Securities and Exchange Commission
(the "SEC") in accordance with the rules and regulations of the SEC.
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PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents previously filed by Reliance Steel & Aluminum Co. (the "Company") with
the SEC under the Securities and Exchange Act of 1934, as amended (the "Exchange Act"), are hereby
incorporated by reference into the Registration Statement:
1. the proxy statement/prospectus included in the Registration Statement on Form S-4 filed on
February 7, 2006, as amended on February 28, 2006, which was declared effective March 1, 2006 (File
No. 333-131615);
2. the Company's Annual Report on Form 10-K for the year ended December 31, 2006, which
contains audited financial statements for the Company;
3. the description of the Common Stock contained in the Company's Registration Statement on
Form 8-A filed with the SEC on May 25, 1994 pursuant to Section 12(b) of the Exchange Act, and all
amendments thereto and reports filed for the purpose of updating such description;
4. the Company's Quarterly Reports on Form 10-Q for the periods ended March 31, 2007 and
June 30, 2007;
5. the Annual Report on Form 11-K for the year ended March 31, 2007, which contains audited
financial statements for the Earle M. Jorgensen Retirement Savings Plan; and
6. the Company's Current Reports on Form 8-K for the following dates: January 5, 2007,
February 2, 2007, June 20, 2007, July 2, 2007, July 19, 2007, September 19, 2007, October 1, 2007
and October 17, 2007.
In addition, all documents filed by the Company subsequent to the date hereof pursuant to
Sections 13(a), 13(c) 14 and 15(d) of the Exchange Act and prior to the filing of a post-effective
amendment indicating that all securities offered pursuant to this Registration Statement have been
sold or deregistering all such securities then remaining unsold shall be deemed to be incorporated
by reference herein and to be part hereof from the date of filing of such documents. Any
statements contained in a document incorporated or deemed to be incorporated by reference herein
shall be deemed to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein or in any subsequently filed document incorporated or
deemed to be incorporated by reference herein modifies or supersedes such statement.
Item 4. Description of Securities
Not Applicable.
Item 5. Interests of Named Experts and Counsel.
Kay Rustand is Vice President and General Counsel and an employee of Reliance Steel & Aluminum
Co. and, as of November 1, 2007, owned less than 1% of the outstanding shares of Common Stock.
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Item 6. Indemnification of Directors and Officers.
In Article IV of the Restated Articles of Incorporation of the Company, the Company has
eliminated to the fullest extent permitted under California law the liability of directors of the
Company for monetary damages. Additionally, the Company is authorized to indemnify its agents as
defined in Section 317 of the California General Corporation Law for breach of their duty to the
Company and its shareholders through Bylaw provisions or through agreements with the agents, or
both, in excess of the indemnification otherwise permitted under Section 317, subject to the limits
on such excess indemnification set forth in Section 204 of the California General Corporation Law.
Section 5.11 of the Company's Bylaws provides that the Company shall indemnify each of its agents
against expenses, judgments, fines, settlements or other amounts actually and reasonably incurred
by such person by reason of such person having been made or having been threatened to be made a
party to a proceeding to the fullest extent permissible by the provisions of Section 317 of the
California Corporations Code, as amended from time to time, and that the Company shall advance the
expenses reasonably expected to be incurred in defending any such proceeding, upon receipt of the
undertaking required by Section 317(f).
Section 204 of the California General Corporation Law allows a corporation, among other
things, to eliminate or limit the personal liability of a director for monetary damages in an
action brought by the corporation itself or by way of a derivative action brought by shareholders
for breach of a director's duties to the corporation and its shareholders. The provision may not
eliminate or limit liability of directors for the following specified actions, however: (i) for
acts or omissions that involve intentional misconduct or a knowing and culpable violation of law;
(ii) for acts or omissions that a director believes to be contrary to the best interests of the
corporation or its shareholders, or that involve the absence of good faith on the part of the
director; (iii) for any transaction from which a director derived an improper personal benefit;
(iv) for acts or omissions that show a reckless disregard of the director's duty to the corporation
or its shareholders in circumstances in which the director was aware, or should have been aware, in
the ordinary course of performing a director's duties, of a risk of serious injury to the
corporation or its shareholders; (v) for acts or omissions that constitute an unexcused pattern of
inattention that amounts to an abdication of the director's duty to the corporation or its
shareholders; (vi) for transactions between the corporation and a director, or between corporations
having interrelated directors; and (vii) for improper distributions and stock dividends, loans and
guaranties. The provision does not apply to acts or omissions occurring before the date that the
provision became effective and does not eliminate or limit the liability of an officer for an act
or omission as an officer, regardless of whether that officer is also a director.
Section 317 of the California General Corporation Law gives a corporation the power to
indemnify any person who was or is a party, or is threatened to be made a party, to any proceeding,
whether threatened, pending, or completed, and whether civil, criminal, administrative or
investigative, by reason of the fact that that person is or was a director, officer, employee or
agent of the corporation, or is or was serving at the request of the corporation as a director,
officer, employee or agent of another corporation, partnership, joint venture, trust or other
enterprise. A corporation may indemnify such a person against expenses, judgments, fines,
settlements and other amounts actually or reasonably incurred in connection with the proceeding, if
that person acted in good faith, and in a manner that that person reasonably believed to be in the
best interest of the corporation; and, in the case of a criminal proceeding, had no reasonable
cause to believe the conduct of the person was unlawful. In an action by or in the right of the
corporation, no indemnification may be made with respect to any claim, issue or matter (a) as to
which the person shall have been adjudged to be liable to the corporation in the performance of
that person's duty to the corporation and its shareholders, unless and only to the extent that the
court in which such proceeding was brought shall determine that, in view of all of the
circumstances of the case, the person is fairly and reasonably entitled to indemnity for expenses;
and (b) which is settled or otherwise disposed of without court approval. To the extent that any
such person has been successful on the merits
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in defense of any proceeding, or any claim, issue or matter therein, that person shall be
indemnified against expenses actually and reasonably incurred in connection therewith.
Indemnification is available only if authorized in the specific case by a majority of a quorum of
disinterested directors, by independent legal counsel in a written opinion, by approval of the
shareholders other than the person to be indemnified, or by the court. Expenses incurred by such a
person may be advanced by the corporation before the final disposition of the proceeding upon
receipt of an undertaking to repay the amount if it is ultimately determined that the person is not
entitled to indemnification.
Section 317 of the California General Corporation Law further provides that a corporation may
indemnify its officers and directors in excess of the statutory provisions if authorized by its
Articles of Incorporation and that a corporation may purchase and maintain insurance on behalf of
any officer, director, employee or agent against any liability asserted or incurred in his or her
capacity, or arising out of his or her status with the corporation.
In addition to the provisions of the Restated Articles of Incorporation and Bylaws of the
Company, the Company has entered into indemnification agreements with all of its present directors
and officers, to indemnify these persons against liabilities arising from third party proceedings,
or from proceedings by or in the right of the Company, to the fullest extent permitted by law.
Additionally, the Company has purchased directors' and officers' liability insurance for the
benefit of its directors and officers.
At present, there is no pending litigation or proceeding involving a director, officer or
employee of Registrant pursuant to which indemnification is sought, nor is Registrant aware of any
threatened litigation that may result in claims for indemnification. Section 317 of the California
General Corporation Law and the Bylaws of Registrant provide for the indemnification of officers,
directors and other corporate agents in terms sufficiently broad to indemnify such persons, under
certain circumstances, for liabilities (including reimbursement of expenses incurred) arising under
the Securities Act. Insofar as indemnification for liabilities arising under the Securities Act
may be permitted to directors, officers and controlling persons pursuant to the foregoing
provisions, or otherwise, Registrant has been advised that in the opinion of the Securities and
Exchange Commission such indemnification is against public policy as expressed in the Securities
Act and is, therefore, unenforceable.
Item 7. Exemption for Registration claimed.
Not Applicable.
Item 8. Exhibits
5.1
Opinion of Kay Rustand, Vice President and General Counsel of the Company (including
consent).
23.1
Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm.
23.2
Consent of BDO Seidman LLP, Independent Registered Public Accounting Firm.
23.3
Consent of Kay Rustand, Vice President and General Counsel of the Company (contained in
opinion filed as Exhibit 5.1 hereto).
24.1
Power of Attorney (included on the signature page of this registration statement).
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The undersigned registrant hereby undertakes that it or the respective sponsor will submit or
has submitted the Master Plan, EMJ RSP and the PS RSP and any amendment thereto to the Internal
Revenue Service ("IRS") in a timely manner and has made or will make all changes required by the
IRS in order to qualify the Plan under Section 401 of the Internal Revenue Code.
Item 9. Undertakings
1. The undersigned registrant hereby undertakes:
(a) To file, during any period in which offers or sales are being made, a post-effective
amendment to the Registration Statement:
(i) To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
(ii) To reflect in the prospectus any facts or events arising after the effective date of
the Registration Statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set
forth in the Registration Statement. Notwithstanding the foregoing, any increase or
decrease in volume of securities offered (if the total dollar value of securities offered
would not exceed that which was registered) and any deviation from the low or high end of
the estimated maximum offering range may be reflected in the form of prospectus filed with
the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price
represent no more than 20% change in the maximum aggregate offering price set forth in the
"Calculation of Registration Fee" table in the effective Registration Statement.
(iii) To include any material information with respect to the plan of distribution not
previously disclosed in the Registration Statement or any material change to such
information in the Registration Statement;
provided, however, that paragraphs (a)(i) and (a)(ii) do not apply if the information required to
be included in a post-effective amendment by those paragraphs is contained in periodic reports
filed with or furnished to the Securities and Exchange Commission by the undersigned registrant
pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are
incorporated by reference in the Registration Statement.
(b) That, for the purpose of determining any liability under the Securities Act of 1933, each
such post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
(c) To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
2. The undersigned registrant hereby undertakes that, for the purpose of determining any liability
under the Securities Act of 1933, each filing of the registrant's annual report pursuant to Section
13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing
of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange
Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be
a new registration statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering thereof.
3. Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the registrant pursuant to the
foregoing
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provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and
Exchange Commission such indemnification is against public policy as expressed in the Securities
Act and is, therefore, unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by the registrant of expenses incurred or paid by a director,
officer or controlling person of the registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling person in connection with the
securities being registered, the registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Act and
will be governed by the final adjudication of such issue.
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Company certifies that it has
reasonable grounds to believe 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 Los Angeles, State of California, on November 6, 2007.
RELIANCE STEEL & ALUMINUM CO.
By:
/s/ DAVID H. HANNAH
David H. Hannah
Chief Executive Officer
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POWER OF ATTORNEY
Each person whose signature appears below hereby constitutes and appoints David H. Hannah and
Karla Lewis, and each of them, his true and lawful attorneys-in-fact and agents, with full power of
substitution and revocation, to sign on his behalf, individually and in each capacity stated below,
all amendments and post-effective amendments to this Registration Statement on Form S-8 and to file
the same, with all exhibits thereto and any other documents in connection therewith, with the
Securities and Exchange Commission under the Securities Act of 1933, as amended, granting unto such
attorneys-in-fact and agents full power and authority to do and perform each and every act and
thing requisite and necessary to be done in and about the premises, as fully to all intents and
purposes as each such person might or could do in person, hereby ratifying and confirming each act
that said attorneys-in-fact and agents may lawfully do or cause to be done by virtue thereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed by the following persons in the capacities indicated below and on November 6, 2007.
Signatures
Title
/s/ DAVID H. HANNAH
David H. Hannah
Chief Executive Officer
(Principal
Executive Officer); Chairman of the
Board; Director
/s/ GREGG J. MOLLINS
Gregg J. Mollins
President and Chief Operating Officer;
Director
/s/ KARLA LEWIS
Karla Lewis
Executive Vice President, Chief Financial
Officer (Principal Financial Officer; Principal
Accounting Officer) and Assistant
Secretary
/s/ JOE D. CRIDER
Joe D. Crider
Director
/s/ THOMAS W. GIMBEL
Thomas W. Gimbel
Director
/s/ DOUGLAS M. HAYES
Douglas M. Hayes
Director
/s/ FRANKLIN R. JOHNSON
Franklin R. Johnson
Director
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Signatures
Title
Mark
V. Kaminski
Director
/s/ ANDREW G. SHARKEY, III
Andrew G. Sharkey, III
Director
Richard
J. Slater
Director
/s/ LESLIE A. WAITE
Leslie A. Waite
Director
Pursuant to the requirements of the Securities Act of 1933, the trustees (or other persons who
administer the Plans) have duly caused this Registration Statement to be signed on their behalf by
the undersigned, thereunto duly authorized, in the City of Los Angeles, State of California, on
November 6, 2007.
RELIANCE STEEL & ALUMINUM CO.
MASTER 401(k)
PLAN
By:
Name:
/s/ KARLA LEWIS
Karla Lewis
Title:
Member, Administrative Committee
EARLE M. JORGENSEN
RETIREMENT SAVINGS PLAN
By:
Name:
/s/ KARLA LEWIS
Karla Lewis
Title:
Member, Administrative Committee
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PRECISION STRIP RETIREMENT
AND SAVINGS PLAN
By:
Name:
/s/ KARLA LEWIS
Karla Lewis
Title:
Member, Administrative Committee
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INDEX TO EXHIBITS
Exhibits
Description
5.1
Opinion of Kay Rustand, Vice President and General Counsel of the Company
(including consent).
23.1
Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm.
23.2
Consent of BDO Seidman LLP, Independent Registered Public Accounting Firm.
23.3
Consent of Kay Rustand, Vice President and General Counsel of the Company
(contained in opinion filed as Exhibit 5.1 hereto).
24.1
Power of Attorney (included on the signature page of this registration statement).
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