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



<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>As
filed with the Securities and Exchange Commission on April&nbsp;11, 2006</B></DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Registration No.&nbsp;333-_______________</B>
</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<BR>
<DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
</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<BR>
<DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
</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%">
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    <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>
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</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><BR>
<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>Earle M. Jorgensen Retirement Savings Plan</B><BR>
<I>(Full title of plans)</I><BR>
<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">
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    <TD width="2%">&nbsp;</TD>
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    <TD width="1%">&nbsp;</TD>
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<TD nowrap align="left" colspan="15" style="border-bottom: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">Amount of</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&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: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">Shares</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">Proposed Maximum</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">Proposed Maximum</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">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: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">to be Registered</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">Offering Price per Share</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">Aggregate Offering Price</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">Registration Fee</TD>
    <TD width="1%">&nbsp;</TD>
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                    <TD align="center" style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common stock, no par value</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 2px solid #000000">64,501<SUP style="font-size: 85%; vertical-align: text-top">(1)</sup></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 2px solid #000000">$93.41<SUP style="font-size: 85%; vertical-align: text-top">(2)</sup></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 2px solid #000000">$6,025,038.41<SUP style="font-size: 85%; vertical-align: text-top">(2)</sup></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 2px solid #000000">$644.68</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="15" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>

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</TABLE>
</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="1%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The number of shares of the common stock of Reliance Steel &#038; Aluminum Co. (the &#147;Company&#148;) to
be registered pursuant to this Registration Statement represents the maximum number of shares
of the Company&#146;s common stock to be issued to the Earle M. Jorgensen Retirement Savings Plan
pursuant to the maximum obligation of Earle M. Jorgenson Company, or EMJ, which merged with
and into a subsidiary of the Company as of April&nbsp;3, 2006, to contribute 723,209 shares of EMJ
common stock to such plan and an exchange ratio of 0.0892 of a share of the Company&#146;s common
stock for each share of EMJ common stock pursuant to the terms of the merger.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Estimated solely for purposes of calculating the registration fee pursuant to Rules 457(c) and
457(f)(l) of the Securities Act of 1933, as amended, or the Securities Act. The proposed maximum
aggregate offering price is the market value of the approximate number of shares of the Company&#146;s
common stock to be issued.</TD>
</TR>

</TABLE>
</DIV>

<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">&nbsp;
</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>INTRODUCTION</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This registration statement on Form S-8 (the &#147;Registration Statement&#148;) is filed by the
Company, relating to 64,501 shares of the Company&#146;s common stock, no par value (the &#147;Common
Stock&#148;), issuable to the Earle M. Jorgensen Retirement Savings Plan (the &#147;Plan&#148;) pursuant to that
Agreement and Plan of Merger (the &#147;Merger Agreement&#148;) dated January&nbsp;17, 2006 by and among the
Company, RSAC Acquisition Corp. (now known as Earle M. Jorgensen Company) (&#147;Surviving Corporation&#148;)
and Earle M. Jorgensen Company (&#147;EMJ&#148;). EMJ merged with and into Surviving Corporation effective
April&nbsp;3, 2006. The Surviving Corporation was renamed &#147;Earle M. Jorgensen Company&#148;.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan was originally adopted effective as of May&nbsp;3, 1990, as the Earle 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 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 the first day of
January, 1984 by 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 &#147;ECAP&#148;). Effective April&nbsp;1, 2004, the ESOP was renamed the Earle M.
Jorgensen Stock Bonus Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective August&nbsp;1, 2005 the ESOP was amended and restated and renamed the Earle M. Jorgensen
Retirement Savings Plan, and the ECAP was merged into the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the Merger Agreement, the Company agreed to assume the obligations of the Plan and
to issue 0.0892 of a share of the Company&#146;s common stock for each share of EMJ common stock to
which the participants in the Plan would have been entitled.
</DIV>

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

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<!-- 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>
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	<TD width="76%"></TD>
</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;3. Incorporation of Documents by Reference</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;4. Description of Securities</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;7. Exemption for Registration claimed</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;8. Exhibits</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;9. Undertakings</A></TD></TR>
<TR><TD colspan="9"><A HREF="#009">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#010">INDEX TO EXHIBITS</A></TD></TR>
<TR><TD colspan="9"><A HREF="a19503exv4w1.htm">Exhibit 4.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="a19503exv4w2.htm">Exhibit 4.2</A></TD></TR>
<TR><TD colspan="9"><A HREF="a19503exv5w1.htm">Exhibit 5.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="a19503exv23w1.htm">Exhibit 23.1</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: 18pt"><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 Plan 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>

<P align="center" style="font-size: 10pt">-2-
</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: 18pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</DIV>

<!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
<DIV align="left"><A NAME="002"></A></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 &#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
incorporate 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, 2005, which
contains audited financial statements for the Company; and
</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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;In addition, all documents filed by the Company subsequent to the date hereof 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 incorporation or deemed to be
incorporated by reference herein shall be deemed to be modified or superseded for purpose of his
registrant Statement o the extent that a statement contained herein or in any subsequently filed
document incorporated or deemed to be incorporated by reference herein shall be deemed to be
modified or suspended for purposes of this registration Statement to the extent that a statement
contained herein or in any subsequently filed document which also is or is deemed to be
incorporated by reference herein modifies or supersedes such statement.
</DIV>
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<DIV align="left"><A NAME="003"></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="004"></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;Not Applicable.
</DIV>
<!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers" -->
<DIV align="left"><A NAME="005"></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,
</DIV>

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

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">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 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
</DIV>

<P align="center" style="font-size: 10pt">-2-
</DIV>

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">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,
director 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="006"></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="007"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. 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="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="95%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Earle M. Jorgensen Retirement Savings Plan (As Amended and Restated Effective as of
August&nbsp;1, 2005).</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>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Assumption and Amendment Agreement dated April&nbsp;3, 2006 between Reliance Steel &#038; Aluminum Co.,
RSAC Acquisition Corp. and Earle M. Jorgensen Company.</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>
</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">
    <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">
    <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 Kay Rustand, Vice President and General Counsel of the Company (contained in its
opinion filed as Exhibit&nbsp;5.1 hereto).</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>
</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>
<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>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1*
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Certificate of Merger of Earle M. Jorgensen Company with and into RSAC Acquisition Corp.,
dated April&nbsp;3, 2006*</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px 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">*</TD>
    <TD>&nbsp;</TD>
    <TD>Incorporated by reference to Exhibit&nbsp;99.1 of Registration Statement on Form S-3 filed with
the Securities and Exchange Commission on April&nbsp;4, 2006</TD>
</TR>

</TABLE>



<P align="center" style="font-size: 10pt">-3-
</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 will submit or has submitted the Plan 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.
</DIV>
<!-- link2 "Item&nbsp;9. Undertakings" -->
<DIV align="left"><A NAME="008"></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: 3%">(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: 3%">(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;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 3%">(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; 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 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 provision, 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 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>


<P align="center" style="font-size: 10pt">-4-
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "SIGNATURES " -->
<DIV align="left"><A NAME="009"></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
April&nbsp;10, 2006.
</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="60%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="36%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>RELIANCE STEEL &#038; ALUMINUM CO.</B></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">&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:</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ DAVID H. HANNAH&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>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Name: David H. Hannah</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Title: Chief Executive Officer</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">-5-
</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 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 April&nbsp;10, 2006.
</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="45%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="53%">&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">/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
(Principal Executive Officer); Director</TD>
</TR>
<TR valign="bottom">
    <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;
Director</TD>
</TR>
<TR valign="bottom">
    <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 and
Chief Financial Officer (Principal
Financial Officer; Principal
Accounting Officer)</TD>
</TR>
<TR valign="bottom">
    <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">Chairman of the Board; Director</TD>
</TR>
<TR valign="bottom">
    <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</TD>
</TR>
<TR valign="bottom">
    <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</TD>
</TR>
<TR valign="bottom">
    <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</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">-6-
</DIV>

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<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="45%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="53%">&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">/s/ RICHARD J. SLATER
<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</TD>
</TR>
<TR valign="bottom">
    <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</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 Plan) have 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 April&nbsp;10, 2006.
</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="60%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="36%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>RELIANCE STEEL &#038; ALUMINUM CO.</B></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">&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:</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ KARLA LEWIS&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>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Name: Karla Lewis</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">Title: Member, Administrative Committee</TD>
</TR>
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</DIV>


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</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">
<!-- link1 "INDEX TO EXHIBITS" -->
<DIV align="left"><A NAME="010"></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="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="95%">&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">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Earle M. Jorgensen Retirement Savings Plan (As Amended and Restated
Effective as of August&nbsp;1, 2005).</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>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Assumption and Amendment Agreement dated April&nbsp;3, 2006 by and among Reliance
Steel &#038; Aluminum Co., RSAC Acquisition Corp. and Earle M. Jorgensen Company</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>
</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">
    <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">
    <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 Kay Rustand, Vice President and General Counsel of the Company
(contained in its opinion filed as Exhibit&nbsp;5.1 hereto).</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>
</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>
<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>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Certificate of Merger of Earle M. Jorgensen Company with and into RSAC
Acquisition Corp., dated April&nbsp;3, 2006*</TD>
</TR>
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</DIV>



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<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

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<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD>Incorporated by reference to Exhibit&nbsp;99.1 of Registration Statement on Form S-3 filed with
the Securities and Exchange Commission on April&nbsp;4, 2006</TD>
</TR>

</TABLE>




<P align="center" style="font-size: 10pt">-8-
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</BODY>
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sv8
Table of Contents
As
filed with the Securities and Exchange Commission on April 11, 2006
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)
Earle M. Jorgensen Retirement 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
Title of Each Class of
Shares
Proposed Maximum
Proposed Maximum
Amount of
Securities to be Registered
to be Registered
Offering Price per Share
Aggregate Offering Price
Registration Fee
Common stock, no par value
64,501
(1)
$93.41
(2)
$6,025,038.41
(2)
$644.68
(1)
The number of shares of the common stock of Reliance Steel & Aluminum Co. (the "Company") to
be registered pursuant to this Registration Statement represents the maximum number of shares
of the Company's common stock to be issued to the Earle M. Jorgensen Retirement Savings Plan
pursuant to the maximum obligation of Earle M. Jorgenson Company, or EMJ, which merged with
and into a subsidiary of the Company as of April 3, 2006, to contribute 723,209 shares of EMJ
common stock to such plan and an exchange ratio of 0.0892 of a share of the Company's common
stock for each share of EMJ common stock pursuant to the terms of the merger.
(2)
Estimated solely for purposes of calculating the registration fee pursuant to Rules 457(c) and
457(f)(l) of the Securities Act of 1933, as amended, or the Securities Act. The proposed maximum
aggregate offering price is the market value of the approximate number of shares of the Company's
common stock to be issued.
Table of Contents
INTRODUCTION
This registration statement on Form S-8 (the "Registration Statement") is filed by the
Company, relating to 64,501 shares of the Company's common stock, no par value (the "Common
Stock"), issuable to the Earle M. Jorgensen Retirement Savings Plan (the "Plan") pursuant to that
Agreement and Plan of Merger (the "Merger Agreement") dated January 17, 2006 by and among the
Company, RSAC Acquisition Corp. (now known as Earle M. Jorgensen Company) ("Surviving Corporation")
and Earle M. Jorgensen Company ("EMJ"). EMJ merged with and into Surviving Corporation effective
April 3, 2006. The Surviving Corporation was renamed "Earle M. Jorgensen Company".
The Plan 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 the first day of
January, 1984 by 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 Plan.
Pursuant to the Merger Agreement, the Company agreed to assume the obligations of the Plan and
to issue 0.0892 of a share of the Company's common stock for each share of EMJ common stock to
which the participants in the Plan would have been entitled.
-1-
TABLE OF CONTENTS
PART I
PART II
Item 3. Incorporation of Documents by Reference
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 4.1
Exhibit 4.2
Exhibit 5.1
Exhibit 23.1
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 Plan 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.
-2-
Table of Contents
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
incorporate 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, 2005, which
contains audited financial statements for the Company; and
3. the description of the Common Stock contained in the Company's Registration Statement on
Form 8-A filed with the SEC on            pursuant to Section 12(b) of the Exchange
Act, and all amendments thereto and reports filed for the purpose of updating such description.
In addition, all documents filed by the Company subsequent to the date hereof 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 incorporation or deemed to be
incorporated by reference herein shall be deemed to be modified or superseded for purpose of his
registrant Statement o the extent that a statement contained herein or in any subsequently filed
document incorporated or deemed to be incorporated by reference herein shall be deemed to be
modified or suspended for purposes of this registration Statement to the extent that a statement
contained herein or in any subsequently filed document which also is or is 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.
Not Applicable.
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,
-1-
Table of Contents
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 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
-2-
Table of Contents
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,
director 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
4.1
Form of Earle M. Jorgensen Retirement Savings Plan (As Amended and Restated Effective as of
August 1, 2005).
4.2
Assumption and Amendment Agreement dated April 3, 2006 between Reliance Steel & Aluminum Co.,
RSAC Acquisition Corp. and Earle M. Jorgensen Company.
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 Kay Rustand, Vice President and General Counsel of the Company (contained in its
opinion filed as Exhibit 5.1 hereto).
24.1
Power of Attorney (included on the signature page of this registration statement).
99.1*
Certificate of Merger of Earle M. Jorgensen Company with and into RSAC Acquisition Corp.,
dated April 3, 2006*
*
Incorporated by reference to Exhibit 99.1 of Registration Statement on Form S-3 filed with
the Securities and Exchange Commission on April 4, 2006
-3-
Table of Contents
The undersigned registrant hereby undertakes that it will submit or has submitted the Plan 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.
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;
(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 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 provision, 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 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.
-4-
Table of Contents
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
April 10, 2006.
RELIANCE STEEL & ALUMINUM CO.
By:
/s/ DAVID H. HANNAH
Name: David H. Hannah
Title: Chief Executive Officer
-5-
Table of Contents
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 April 10, 2006.
Signatures
Title
/s/ DAVID H. HANNAH
David H. Hannah
Chief Executive Officer
(Principal Executive Officer); Director
/s/ GREGG J. MOLLINS
Gregg J. Mollins
President and Chief Operating Officer;
Director
/s/ KARLA LEWIS
Karla Lewis
Executive Vice President and
Chief Financial Officer (Principal
Financial Officer; Principal
Accounting Officer)
/s/ JOE D. CRIDER
Joe D. Crider
Chairman of the Board; 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
-6-
Table of Contents
Signatures
Title
/s/ RICHARD J. SLATER
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 Plan) have 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 April 10, 2006.
RELIANCE STEEL & ALUMINUM CO.
By:
/s/ KARLA LEWIS
Name: Karla Lewis
Title: Member, Administrative Committee
-7-
Table of Contents
INDEX TO EXHIBITS
Exhibits
Description
4.1
Form of Earle M. Jorgensen Retirement Savings Plan (As Amended and Restated
Effective as of August 1, 2005).
4.2
Assumption and Amendment Agreement dated April 3, 2006 by and among Reliance
Steel & Aluminum Co., RSAC Acquisition Corp. and Earle M. Jorgensen Company
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 Kay Rustand, Vice President and General Counsel of the Company
(contained in its opinion filed as Exhibit 5.1 hereto).
24.1
Power of Attorney (included on the signature page of this registration statement).
99.1
Certificate of Merger of Earle M. Jorgensen Company with and into RSAC
Acquisition Corp., dated April 3, 2006*
*
Incorporated by reference to Exhibit 99.1 of Registration Statement on Form S-3 filed with
the Securities and Exchange Commission on April 4, 2006
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