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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial">UNITED
        STATES</font></div>
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        AND
        EXCHANGE COMMISSION</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial">Washington,
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        20549</font></div>
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        8-K</strong></font></div>
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        TO
        SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial">Date
        of Report
        (Date of earliest event reported):&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial"><strong>April
        17,
        2006</strong></font></div>
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        Materials Holding Corporation</strong></font></div>
    </div>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><strong>000-23135</strong></div>
              </td>
              <td valign="top" width="34%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><strong>91-1834269</strong></div>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">(State
                  of incorporation)</div>
              </td>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">(Commission
                  File Number)</div>
              </td>
              <td valign="top" width="34%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">(IRS
                  Employer Identification
                  No.)</div>
              </td>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial"><strong>Four
      Embarcadero Center, Suite 3200, San Francisco, CA&#160;
94111</strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial"><strong>(415)
      627-9100</strong></font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial">Check
        the
        appropriate box below if the Form 8-K filing is intended to simultaneously
        satisfy the filing obligation of the registrant under any of the following
        provisions:</font></div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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                  communications pursuant to Rule 425 under the Securities Act (17
                  CFR
                  230.425)</font></div>
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                  240.14a-12)</font></div>
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                communications pursuant to Rule 14d-2(b) under the Exchange Act (17
                CFR
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                  (17 CFR
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    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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          <tr bgcolor="white">
            <td width="10%"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial"><strong><u>Item
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 11pt; FONT-FAMILY: Arial"><strong><u>Completion
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        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial">On
                  April 17, 2006, our wholly owned subsidiary, BMC Construction,
                  Inc. agreed to
                  acquire the remaining 20% interest in WBC Construction, LLC for
                  approximately
                  $27 million in cash. This purchase price is subject to adjustment
                  based on WBC
                  Construction&#8217;s operating performance through December 2006. The agreement is
                  effective January 2006. </font></div>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial">WBC
                  Construction
                  provides concrete block masonry and concrete services to high-volume
                  homebuilders in Florida. Sales were approximately $279 million
                  for the year
                  ended December 2005.</font></div><BR>
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              </div>
            </div>
          </div>
        </div>
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      <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial">Pursuant
              to the
              requirements of the Securities Exchange Act of 1934, the Registrant
              has duly
              caused this report to be signed on its behalf by the undersigned hereunto
              duly
              authorized.</font></div>
          </div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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                </td>
                <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial">&#160;</font></td>
                <td width="54%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial"><font size="3">Building
                  Materials Holding Corporation</font>&#160;</font></td>
              </tr>
              <tr valign="top" bgcolor="#ffffff">
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                <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial">&#160;<br>&#160;</font></td>
                <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial">&#160;<br>&#160;</font></td>
                <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial">&#160;<br>&#160;</font></td>
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                <td><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial">Date:&#160;&#160;April
                  18, 2006</font></td>
                <td><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial">&#160;</font></td>
                <td><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial"><u>/s/&#160;Paul&#160;S.
                  Street</u></font>&#160;</td>
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                <td>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial">Paul
                      S.
                      Street</font>&#160;</div>
                  </div>
                </td>
              </tr>
              <tr valign="top" bgcolor="#ffffff">
                <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial">&#160;</font></td>
                <td>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
                      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial">Senior
                        Vice
                        President, Chief Administrative Officer, </font></div>
                      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 11pt; FONT-FAMILY: Arial">General
                        Counsel and Corporate Secretary
</font></div>
                    </div>
                  </div>
                </td>
              </tr>

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        <div style="DISPLAY: block; MARGIN-LEFT: 216pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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{"company-data": {"conformed-name": "BUILDING MATERIALS HOLDING CORP", "cik": "0001046356", "assigned-sic": "5211", "irs-number": "911834269", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-23135", "film-number": "06765522"}, "business-address": {"street1": "FOUR EMBARCADERO CENTER", "street2": "SUITE 3200", "city": "SAN FRANCISCO", "state": "CA", "zip": "94111", "phone": "415-627-9100"}, "mail-address": {"street1": "FOUR EMBARCADERO CENTER", "street2": "SUITE 3200", "city": "SAN FRANCISCO", "state": "CA", "zip": "94111"}}
UNITED
        STATES
SECURITIES
        AND
        EXCHANGE COMMISSION
Washington,
        D.C.
        20549
FORM
        8-K
CURRENT
        REPORT
PURSUANT
        TO
        SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Date
        of Report
        (Date of earliest event reported):
April
        17,
        2006
www.bmhc.com
Building
        Materials Holding Corporation
Delaware
000-23135
91-1834269
(State
                  of incorporation)
(Commission
                  File Number)
(IRS
                  Employer Identification
                  No.)
Four
      Embarcadero Center, Suite 3200, San Francisco, CA 
94111
(415)
      627-9100
Check
        the
        appropriate box below if the Form 8-K filing is intended to simultaneously
        satisfy the filing obligation of the registrant under any of the following
        provisions:
o
Written
                  communications pursuant to Rule 425 under the Securities Act (17
                  CFR
                  230.425)
o
Soliciting
                  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                  240.14a-12)
o
Pre-commencement
                communications pursuant to Rule 14d-2(b) under the Exchange Act (17
                CFR
                240.14d-2(b))
o
Pre-commencement
                  communications pursuant to Rule 13e-4(c) under the Exchange Act
                  (17 CFR
                  240.13e-4(c))
Item
              2.01
Completion
                  of
                  Acquisition
On
                  April 17, 2006, our wholly owned subsidiary, BMC Construction,
                  Inc. agreed to
                  acquire the remaining 20% interest in WBC Construction, LLC for
                  approximately
                  $27 million in cash. This purchase price is subject to adjustment
                  based on WBC
                  Construction's operating performance through December 2006. The agreement is
                  effective January 2006.
WBC
                  Construction
                  provides concrete block masonry and concrete services to high-volume
                  homebuilders in Florida. Sales were approximately $279 million
                  for the year
                  ended December 2005.
Signature
Pursuant
              to the
              requirements of the Securities Exchange Act of 1934, the Registrant
              has duly
              caused this report to be signed on its behalf by the undersigned hereunto
              duly
              authorized.
Building
                  Materials Holding Corporation
Date:  April
                  18, 2006
/s/ Paul S.
                  Street
Paul
                      S.
                      Street
Senior
                        Vice
                        President, Chief Administrative Officer,
General
                        Counsel and Corporate Secretary