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      AND EXCHANGE COMMISSION</strong></font></div>
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      DC 20549</strong></font></div>
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      8-K</strong></font></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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      REPORT</strong></font></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="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Pursuant
      to Section 13 OR 15(d) of the Securities Exchange Act of
      1934</strong></font><br></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <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: 10pt; FONT-FAMILY: Times New Roman">Date
      of
      Report (Date of earliest event reported): May 1, 2006</font></div>
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      INDUSTRIES INCORPORATED</strong></font></div>
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            </td>
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          <tr>
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                or other jurisdiction of incorporation)</font></div>
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                File Number)</font></div>
            </td>
            <td valign="top" width="27%">
              <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: 10pt; FONT-FAMILY: Times New Roman">(I.R.S.
                Employer Identification No.)</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: 10pt; FONT-FAMILY: Times New Roman"><strong>200
                Mamaroneck Avenue, White Plains, New York</strong></font></div>
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                of principal executive offices)</font></div>
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            </td>
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                428-9098</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="justify">&#160;</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: 10pt; FONT-FAMILY: Times New Roman">N/A</font></div>
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      name or former address, if changed since last report)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></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: 10pt; FONT-FAMILY: Times New Roman">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><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>see</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
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      ]
      Written communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)</font></div>
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      Soliciting material pursuant to Rule 14a-12(b) under the Exchange Act (17 CFR
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      ]
      Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
      Act
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    <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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      ]
      Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
      Act
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    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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            <td align="justify" valign="top" width="7%" style="border-bottom: medium none;">
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                2.02</font></div>
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              <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: 10pt; FONT-FAMILY: Times New Roman">Results
                of Operations and Financial Condition</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="7%" style="border-bottom: medium none;">&#160;</td>
            <td align="justify" valign="top" width="60%" style="border-bottom: medium none;">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="7%" style="border-bottom: medium none;">
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                7.01</font></div>
            </td>
            <td align="justify" valign="top" width="60%" style="border-bottom: medium none;">
              <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: 10pt; FONT-FAMILY: Times New Roman">Regulation
                FD Disclosure</font></div>
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          </tr>
          <tr>
            <td align="justify" valign="top" width="7%" style="border-bottom: medium none;">&#160;</td>
            <td align="justify" valign="top" width="60%" style="border-bottom: medium none;">&#160;</td>
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          <tr>
            <td align="left" valign="top" width="7%" style="border-bottom: medium none;">&#160;</td>
            <td align="left" valign="top" width="60%" style="border-bottom: medium none;">
              <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: 10pt; FONT-FAMILY: Times New Roman">The
                following information is furnished pursuant to Item 2.02, "Results
                of
                Operations and Financial Condition" and Item 7.01, "Regulation FD
                Disclosure." Such information, including the Exhibit attached hereto,
                shall not be deemed "filed" for purposes of Section&#160;18 of the
                Securities Act of 1934, nor shall it be deemed incorporated by reference
                in any filing under the Securities Act of 1933, except as shall be
                expressly set forth by specific reference in such
                filing.</font></div>
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          </tr>
          <tr>
            <td align="left" valign="top" width="7%" style="border-bottom: medium none;">&#160;</td>
            <td align="left" valign="top" width="60%" style="border-bottom: medium none;">&#160;</td>
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          <tr>
            <td align="left" valign="top" width="7%" style="border-bottom: medium none;">&#160;</td>
            <td align="left" valign="top" width="60%" style="border-bottom: medium none;">
              <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: 10pt; FONT-FAMILY: Times New Roman">On
                May 1, 2006, Drew Industies Incorporated issued a press release setting
                forth Drew Industries Incorporated's 2005 financial results. A copy
                of
                Drew Industies Incorporated's press release is attached hereto as
                Exhibit
                99.1 and hereby incorporated by reference.</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="7%" style="border-bottom: medium none;">&#160;</td>
            <td align="left" valign="top" width="60%" style="border-bottom: medium none;">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="7%" style="border-bottom: medium none;">
              <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: 10pt; FONT-FAMILY: Times New Roman">Item
                9.01</font></div>
            </td>
            <td align="justify" valign="top" width="60%" style="border-bottom: medium none;">
              <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: 10pt; FONT-FAMILY: Times New Roman">Financial
                Statements and Exhibits</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="7%" style="border-bottom: medium none;">&#160;</td>
            <td align="justify" valign="top" width="60%" style="border-bottom: medium none;">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="7%" style="border-bottom: medium none;">&#160;</td>
            <td align="justify" valign="top" width="60%" style="border-bottom: medium none;">
              <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: 10pt; FONT-FAMILY: Times New Roman">Exhibits</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 108pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.1</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Press
                Release dated May 1, 2006</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
      to the requirements of the Securities and 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 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">
      <table align="center" bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
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          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td colspan="2">
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                </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">INDUSTRIES
                INCORPORATED</font></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"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Registrant)</font></div>
              </div>
            </td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:&#160;May
              1,
              2006</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: "><strong>/s/&#160;Fredric
              M. Zinn</strong></font></td>
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              <hr style="COLOR: black" align="left" noshade size="2" width="80%"><font size="2">Fredric
              M. Zinn</font></td>
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                Vice President and </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
                Financial Officer</font></div>
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{"company-data": {"conformed-name": "DREW INDUSTRIES INC", "cik": "0000763744", "assigned-sic": "3442", "irs-number": "133250533", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-13646", "film-number": "06802477"}, "business-address": {"street1": "200 MAMARONECK AVE", "city": "WHITE PLAINS", "state": "NY", "zip": "10601", "phone": "9144289098"}, "mail-address": {"street1": "200 MAMARONECK AVE", "city": "WHITE PLAINS", "state": "NY", "zip": "10601"}}
SECURITIES
      AND EXCHANGE COMMISSION
Washington,
      DC 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): May 1, 2006
DREW
      INDUSTRIES INCORPORATED
Delaware
0-13646
13-3250533
(State
                or other jurisdiction of incorporation)
(Commission
                File Number)
(I.R.S.
                Employer Identification No.)
200
                Mamaroneck Avenue, White Plains, New York
10601
(Address
                of principal executive offices)
(Zip
                Code)
Registrant's
                telephone number, including area code:
(914)
                428-9098
N/A
(Former
      name or former address, if changed since last report)
Check
      the
      appropriate box below if the Form 8-K filing is intended to simultaneously
      satisfy the filing obligation of the registrant under any of the following
      provisions (
see
General
      Instruction A.2. below):
[
      ]
      Written communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)
[
      ]
      Soliciting material pursuant to Rule 14a-12(b) under the Exchange Act (17 CFR
      240.14a-12(b))
[
      ]
      Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
      Act
      (17 CFR 240.14d-2(b))
[
      ]
      Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
      Act
      (17 CFR 240.13e-4(c))
Item
                2.02
Results
                of Operations and Financial Condition
Item
                7.01
Regulation
                FD Disclosure
The
                following information is furnished pursuant to Item 2.02, "Results
                of
                Operations and Financial Condition" and Item 7.01, "Regulation FD
                Disclosure." Such information, including the Exhibit attached hereto,
                shall not be deemed "filed" for purposes of Section 18 of the
                Securities Act of 1934, nor shall it be deemed incorporated by reference
                in any filing under the Securities Act of 1933, except as shall be
                expressly set forth by specific reference in such
                filing.
On
                May 1, 2006, Drew Industies Incorporated issued a press release setting
                forth Drew Industries Incorporated's 2005 financial results. A copy
                of
                Drew Industies Incorporated's press release is attached hereto as
                Exhibit
                99.1 and hereby incorporated by reference.
Item
                9.01
Financial
                Statements and Exhibits
Exhibits
99.1
Press
                Release dated May 1, 2006
Pursuant
      to the requirements of the Securities and Exchange Act of 1934, the registrant
      has duly caused this report to be signed on its behalf by the undersigned
      hereunto duly authorized.
DREW
INDUSTRIES
                INCORPORATED
(Registrant)
Date: May
              1,
              2006
By:
/s/ Fredric
              M. Zinn
Fredric
              M. Zinn
Executive
                Vice President and
Chief
                Financial Officer
2