<HTML>
<HEAD>
 <TITLE>Form S-8 dated August 24, 2006</TITLE>
</HEAD>
<BODY BGCOLOR="#FFFFFF">

<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><B>As filed with the Securities and Exchange Commission on August 24, 2006
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </B>Registration No. 333- </FONT> <HR NOSHADE ALIGN="right" WIDTH="100%" SIZE="2">
<P ALIGN=CENTER><FONT SIZE="3" FACE="Times New Roman, Times, serif"><B>SECURITIES AND EXCHANGE COMMISSION
<BR>
WASHINGTON, D.C. 20549</B></FONT></P>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">_________________</FONT></P>
<P ALIGN=CENTER><FONT SIZE="3" FACE="Times New Roman, Times, serif"><B>FORM S-8</B></FONT></P>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2"><B>REGISTRATION STATEMENT
<BR>
Under
<BR>
THE SECURITIES ACT OF 1933</B></FONT></P>
<P ALIGN=CENTER><FONT SIZE="4" FACE="Times New Roman, Times, serif"><B>AMERICAN WOODMARK CORPORATION</B></FONT></P>
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif">
(Exact name of registrant as specified in its charter)</FONT></P>
<P>&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD VALIGN="top" ALIGN="center" WIDTH="50%"><FONT FACE="Times New Roman, Times, serif" SIZE="2"><U>Virginia</U></FONT></TD>
<TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center" WIDTH="50%"><FONT FACE="Times New Roman, Times, serif" SIZE="2"><U>54-1138147</U></FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center" WIDTH="50%"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman, Times, serif" SIZE="1">(State or other jurisdiction of</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="Times New Roman, Times, serif" SIZE="1">incorporation or organization)</FONT></P></TD>
<TD VALIGN="bottom" WIDTH="3%" ><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center" WIDTH="50%"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman, Times, serif" SIZE="1">(I.R.S. Employer</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
FACE="Times New Roman, Times, serif" SIZE="1">Identification No.)</FONT></P></TD></TR>
</TABLE> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

<P ALIGN="center"><FONT FACE="Times New Roman, Times, serif" SIZE="2">3102 SHAWNEE DRIVE, WINCHESTER VIRGINIA 22601
<BR>
(Address, including zip code, of registrant's principal executive offices)</FONT></P>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">&#160;2006 NON-EMPLOYEE DIRECTORS EQUITY OWNERSHIP PLAN<BR>
&#160;2005 NON-EMPLOYEE DIRECTOR STOCK OPTION PLAN
<BR>
(Full title of the plan)</FONT></P>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">&#160;JAMES J. GOSA
<BR>
CHAIRMAN AND CHIEF EXECUTIVE OFFICER
<BR>
AMERICAN WOODMARK CORPORATION
<BR>
3102 SHAWNEE DRIVE
<BR>
WINCHESTER, VIRGINIA 22601
<BR>
(540) 665-9100
<BR>
(Name, address, including zip code, and telephone number,
<BR>
including area code, of agent for service)</FONT></P>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">With copy to:
<BR>
R. Gordon Smith, Esq.
<BR>
McGuireWoods, LLP
<BR>
One James Center
<BR>
901 East Cary Street
<BR>
Richmond, Virginia 23219
<BR>
(804) 775-4347</FONT></P>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2"><B>CALCULATION OF REGISTRATION FEE</B></FONT></P>
<P>
<TABLE WIDTH="690" CELLPADDING="0" CELLSPACING="1" BORDER="1" ALIGN="center">
<TR>
<TD VALIGN="top" ALIGN="center" WIDTH="185">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">&#160;Title of Securities to
<BR>
be Registered</FONT></P>
</TD>
<TD VALIGN="top" ALIGN="center" WIDTH="101">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">Amount to be
<BR>
Registered (1)</FONT></P>
</TD>
<TD VALIGN="top" WIDTH="138" ALIGN="center">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">Proposed Maximum Offering Price Per Share (4)</FONT></P>
</TD>
<TD VALIGN="top" WIDTH="140" ALIGN="center">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">Proposed Maximum Aggregate Offering Price (4)</FONT></P>
</TD>
<TD VALIGN="top" WIDTH="103" ALIGN="center">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">Amount of Registration Fee (5)</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="middle" WIDTH="185" ALIGN="left">
<P><FONT FACE="Arial" SIZE="-2">American Woodmark Corporation Common Stock, no par value per share</FONT></P>
</TD>
<TD VALIGN="top" WIDTH="101" ALIGN="center">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">200,000 (2)</FONT></P>
</TD>
<TD VALIGN="top" WIDTH="138" ALIGN="center">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">$ 34.41 </FONT></P>
</TD>
<TD VALIGN="top" WIDTH="140" ALIGN="left">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">$ 6,822,000 </FONT></P>
</TD>
<TD VALIGN="top" WIDTH="103" ALIGN="center">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">$736.38</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="middle" WIDTH="185" ALIGN="left">
<P><FONT FACE="Arial" SIZE="-2">American Woodmark Corporation Common Stock, no par value per share</FONT></P>
</TD>
<TD VALIGN="top" WIDTH="101" ALIGN="center">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">18,000 (3)</FONT></P>
</TD>
<TD VALIGN="top" WIDTH="138" ALIGN="center">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">$ 34.41 </FONT></P>
</TD>
<TD VALIGN="top" WIDTH="140" ALIGN="left">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">$ 619,380 </FONT></P>
</TD>
<TD VALIGN="top" WIDTH="103" ALIGN="center">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">$  66.28</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="middle" WIDTH="185" ALIGN="left">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">Total</FONT></P>
</TD>
<TD VALIGN="top" WIDTH="101" ALIGN="center">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">218,000 </FONT></P>
</TD>
<TD VALIGN="top" WIDTH="138" ALIGN="center">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">&nbsp;</FONT></P>
</TD>
<TD VALIGN="top" WIDTH="140" ALIGN="left">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">$7,501,380 </FONT></P>
</TD>
<TD VALIGN="top" WIDTH="103" ALIGN="center">
<P ALIGN=CENTER><FONT FACE="Arial" SIZE="-2">$802.66</FONT></P>
</TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notes:</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:-6px">
<TABLE WIDTH="690" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;Pursuant to Rule 416(a), also covers additional securities that may be offered as a result of stock splits, stock dividends or similar transactions.
 </FONT></TD></TR>
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;The number of shares represents shares of Common Stock of American Woodmark Corporation (the &quot;Company&quot;) authorized and reserved for &nbsp;&nbsp;&nbsp;&nbsp;issuance under the
Company's 2006 Non-Employee Directors Stock Equity Ownership Plan that was approved by the Company&#146;s shareholders  on &nbsp;&nbsp;&nbsp;&nbsp; August 24, 2006 at the Company&#146;s 2006 Annual Meeting of Shareholders. </FONT></TD></TR>

<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;The number of shares represents shares of Common Stock of the Company subject to outstanding awards under the Company's 2005  Non-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;Employee Directors Stock Option Plan that was approved by the Company&#146;s shareholders on August 25, 2005 at the Company&#146;s 2005 Annual    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Meeting of Shareholders. </FONT></TD></TR>
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;In accordance with Rule 457(h), estimated pursuant to Rule 457(c) solely for purposes of calculating the registration fee.  Based on the average
of the &nbsp;&nbsp;&nbsp;high and low prices for the Common Stock reported on the NASDAQ Stock Market on August 22, 2006.  </FONT></TD></TR>
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;&nbsp;Amount of registration fee was calculated pursuant to Section 6 (b) of Securities Act of 1933, as amended, which provides that the fee shall be $107.00
&nbsp;&nbsp;&nbsp;&nbsp;per $1,000,000 of the proposed maximum aggregate offering price of the securities proposed to be registered. </FONT></TD></TR>

</TABLE>
<P STYLE="margin-top:0px;margin-bottom:-6px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:-6px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">1</FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">

<P><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></P>
<TABLE WIDTH="690" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD><FONT FACE="Times New Roman, Times, serif" SIZE="2"><B>INTRODUCTION</B></FONT></TD>
</TR>
<TR>
<TD>&nbsp;</TD>
</TR>
<TR>
<TD><FONT FACE="Times New Roman, Times, serif" SIZE="2">This Registration Statement on Form S-8 is filed by American Woodmark Corporation, a Virginia corporation (the &quot;Company&quot; or the &quot;Registrant&quot;), relating to (a) 200,000 shares of
its common stock, no par value (the &quot;Common Stock&quot;) authorized and reserved for issuance under the Company's 2006 Non-Employee Directors Equity Ownership Plan, and (b) 18,000 shares of Common Stock subject to outstanding awards under the Company&#146;s
2005 Non-Employee Director Stock Option Plan. </FONT></TD>
</TR>
<TR>
<TD>&nbsp;</TD>
</TR>
</TABLE>
<FONT FACE="Times New Roman, Times, serif" SIZE="2"></FONT>
<P><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></P>
<TABLE WIDTH="690" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD COLSPAN="5">
<p><FONT FACE="Times New Roman, Times, serif" SIZE="2"><B>PART I&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></FONT></TD>
</TR>
</TABLE>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Item 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Plan Information</U></FONT></P>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not required to be filed as part of this Registration Statement pursuant
to Note to Part 1 of Form S-8.</FONT></P>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Item 2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Registrant Information and Employee Plan Annual Information</U></FONT></P>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not required to be filed as part of this Registration Statement pursuant
to Note to Part 1 of Form S-8.</FONT></P>
<TABLE WIDTH="690" BORDER="0" CELLSPACING="0" CELLPADDING="0">
</TABLE>
<P><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></P>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">&#160;</FONT></P>
<TABLE WIDTH="690" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD COLSPAN="5">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2"><B>PART II&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>
</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="5"><FONT FACE="Times New Roman, Times, serif" SIZE="2">Item 3.</FONT><FONT FACE="Times New Roman, Times, serif" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Incorporation of Documents by Reference</U></FONT></TD>
</TR>
<TR>
<TD COLSPAN="5">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="5">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">The following documents previously filed by the Company with the Commission are hereby incorporated by reference into this Registration Statement:</FONT></P>
</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="33" VALIGN="top" ALIGN="left">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">a.</FONT></P>
</TD>
<TD COLSPAN="3"><FONT FACE="Times New Roman, Times, serif" SIZE="2">The Company's Annual Report on Form 10-K (File No. 000-14798) for the fiscal year ended April 30, 2006 filed on July 12, 2006.</FONT></TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="21">&nbsp;</TD>
<TD WIDTH="10">&nbsp;</TD>
<TD WIDTH="599">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="33" VALIGN="top" ALIGN="left">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">b.</FONT></P>
</TD>
<TD COLSPAN="3"><FONT FACE="Times New Roman, Times, serif" SIZE="2">The Company&#146;s Current Report on Form 8-K (File No. 000-14798) filed with the SEC on July 17, 2006, &nbsp;the Company&#146;s Current Report on Form 8-K (File No. 000-14798) filed with the SEC on July 14, 2006,&nbsp;
 and the Company&#146;s Current Report on Form 8-K (File No. 000-14798) filed with the SEC on August 23, 2006, provided, however, that the Company does not incorporate by reference any
information contained in, or exhibits submitted with, the Forms 8-K that was expressly furnished and not filed.
</FONT></TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="21">&nbsp;</TD>
<TD WIDTH="10">&nbsp;</TD>
<TD WIDTH="599">&nbsp;</TD>
</TR><TR>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="33" VALIGN="top">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">c.</FONT></P></TD>
<TD COLSPAN="3"><FONT FACE="Times New Roman, Times, serif" SIZE="2">The description of the Common Stock, contained in the Company's Registration Statement on Form 8-A (File No. 000-14798) filed with the Commission on July 15, 1986 under Section 12 of the Exchange Act.</FONT></TD>
</TR></TABLE>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">2</FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">

<P><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></P>
<TABLE WIDTH="690" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="21">&nbsp;</TD>
<TD WIDTH="10">&nbsp;</TD>
<TD WIDTH="599">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="5">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Each document or report subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14, and 15(d) of the Securities Exchange Act of 1934
after the date of this Registration Statement, but prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered by this Registration Statement have been sold or which deregisters all
such securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement. Each document or report incorporated into this Registration Statement by reference shall be deemed to be a part of this
Registration Statement from the date of the filing of such document with the Commission until the information contained therein is superseded or updated by any subsequently filed document which is incorporated by reference into this Registration
Statement.</FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="5">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="5"><FONT FACE="Times New Roman, Times, serif" SIZE="2">Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT FACE="Times New Roman, Times, serif" SIZE="2"><U>Description of Securities</U></FONT></TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="3">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="3">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Not applicable.</FONT></P>
</TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="21">&nbsp;</TD>
<TD WIDTH="10">&nbsp;</TD>
<TD WIDTH="599">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="5"><FONT FACE="Times New Roman, Times, serif" SIZE="2">Item 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT FACE="Times New Roman, Times, serif" SIZE="2"><U>Interests of Named Experts and Counsel</U></FONT></TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="21">&nbsp;</TD>
<TD WIDTH="10">&nbsp;</TD>
<TD WIDTH="599">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="3"><FONT FACE="Times New Roman, Times, serif" SIZE="2">Not applicable.</FONT></TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="21">&nbsp;</TD>
<TD WIDTH="10">&nbsp;</TD>
<TD WIDTH="599">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="5"><FONT FACE="Times New Roman, Times, serif" SIZE="2">Item 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT FACE="Times New Roman, Times, serif" SIZE="2"><U>Indemnification of Directors and Officers</U></FONT></TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="21">&nbsp;</TD>
<TD WIDTH="10">&nbsp;</TD>
<TD WIDTH="599">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="5">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Article 10 of the Virginia Stock Corporation Act allows, in general, for indemnification, in certain circumstances, by a corporation of any person threatened with or made a party to any action,
suit, or proceeding by reason of the fact that he or she is, or was, a director, officer, employee, or agent of such corporation. Indemnification is also authorized with respect to a criminal action or proceeding where the person had no reasonable
cause to believe that his conduct was unlawful. Article&#160;9 of the Virginia Stock Corporation Act provides limitations on damages payable by officers and directors, except in cases of willful misconduct or knowing violation of criminal law or any
federal or state securities law.</FONT></P>
</TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="21">&nbsp;</TD>
<TD WIDTH="10">&nbsp;</TD>
<TD WIDTH="599">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="5">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">The Company's Articles of Incorporation provide for mandatory indemnification of its current and former directors and officers against liability incurred by them in proceedings instituted or threatened against
them by third parties, or by or on behalf of the Company itself, relating to the manner in which they performed their duties unless they have been guilty of willful misconduct or a knowing violation of the criminal law.</FONT></P>
</TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="21">&nbsp;</TD>
<TD WIDTH="10">&nbsp;</TD>
<TD WIDTH="599">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="5">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">The Company has purchased directors' and officers' liability insurance policies. Within the limits of their coverage, the policies insure (1) the directors and officers of the Company and its
subsidiaries against certain losses resulting from claims against them in their capacities as directors and officers to the extent that such losses are not indemnified by the Company and (2) the Company to the extent that it indemnifies such
directors and officers for losses as permitted under the laws of Virginia. </FONT></P>
</TD>
</TR>
<TR>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="21">&nbsp;</TD>
<TD WIDTH="10">&nbsp;</TD>
<TD WIDTH="599">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="5"><FONT FACE="Times New Roman, Times, serif" SIZE="2">Item 7.</FONT><FONT FACE="Times New Roman, Times, serif" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exemption from Registration Claimed</U></FONT></TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="3">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2"> Not applicable.</FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="2">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="5"><FONT FACE="Times New Roman, Times, serif" SIZE="2">Item 8.</FONT><FONT FACE="Times New Roman, Times, serif" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exhibits</U></FONT></TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="3"><FONT FACE="Times New Roman, Times, serif" SIZE="2"> See the Exhibit Index.</FONT></TD>
</TR>
</TABLE>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">3</FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">

<P><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></P>
<TABLE WIDTH="690" BORDER="0" CELLSPACING="0" CELLPADDING="0">
<TR>

<TD COLSPAN="2">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="5"><FONT FACE="Times New Roman, Times, serif" SIZE="2">Item 9.</FONT><FONT FACE="Times New Roman, Times, serif" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Undertakings</U></FONT></TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="3">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">A)&nbsp;&nbsp;The undersigned Company hereby undertakes:</FONT></P>
</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22" VALIGN="top"><FONT FACE="Times New Roman, Times, serif" SIZE="2">(1)</FONT></TD>
<TD COLSPAN="2"><FONT FACE="Times New Roman, Times, serif" SIZE="2">To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement: </FONT></TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26" VALIGN="top"><FONT FACE="Times New Roman, Times, serif" SIZE="2">(i)</FONT></TD>
<TD WIDTH="584"><FONT FACE="Times New Roman, Times, serif" SIZE="2">To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</FONT></TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26" VALIGN="top"><FONT FACE="Times New Roman, Times, serif" SIZE="2">(ii)</FONT></TD>
<TD WIDTH="584"><FONT FACE="Times New Roman, Times, serif" SIZE="2">To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of
securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the
aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &quot;Calculation of Registration Fee&quot; table in the effective registration statement;</FONT></TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26" VALIGN="top"><FONT FACE="Times New Roman, Times, serif" SIZE="2">(iii)</FONT></TD>
<TD WIDTH="584"><FONT FACE="Times New Roman, Times, serif" SIZE="2">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.</FONT></TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="3">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Provided, however,  that paragraphs (A)(1)(i) and (A)(1)(ii) of this section 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 Company pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement.</FONT></P>
</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22" VALIGN="top"><FONT FACE="Times New Roman, Times, serif" SIZE="2">(2)</FONT></TD>
<TD COLSPAN="2">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">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 <I>bona fide</I> offering thereof.</FONT></P>
</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22" VALIGN="top"><FONT FACE="Times New Roman, Times, serif" SIZE="2">(3)</FONT></TD>
<TD COLSPAN="2"><FONT FACE="Times New Roman, Times, serif" SIZE="2">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.</FONT></TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="3">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">(B)&nbsp;&nbsp;The undersigned Company hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Company&#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's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in this registration statement shall be deemed to be a
new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial <I>bona fide</I> offering thereof.</FONT></P>
</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD COLSPAN="3">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">(C)&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing
provisions, or otherwise, the Company 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 of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company 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 Company 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 Securities Act of 1933 and will be governed by the final adjudication of such issue.</FONT></P>
</TD>
</TR>
</TABLE>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">4</FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">

<P><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></P>
<TABLE WIDTH="750" CELLPADDING="0" CELLSPACING="0" BORDER="0">

<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="156">&nbsp;</TD>
<TD WIDTH="224">&nbsp;</TD>
<TD COLSPAN="4"><FONT FACE="Times New Roman, Times, serif" SIZE="2"><B>SIGNATURES</B></FONT></TD>
</TR>
<TR>
<TD WIDTH="156">&nbsp;</TD>
<TD WIDTH="224">&nbsp;</TD>
<TD WIDTH="175">&nbsp;</TD>
<TD WIDTH="135">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="6">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8,
and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Winchester, Commonwealth of Virginia, on August 24, 2006.</FONT></P>
</TD>
</TR>
<TR>
<TD HEIGHT="20" WIDTH="156">&nbsp;</TD>
<TD HEIGHT="20" WIDTH="224">&nbsp;</TD>
<TD HEIGHT="20" WIDTH="175">&nbsp;</TD>
<TD HEIGHT="20" WIDTH="135">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="156">&nbsp;</TD>
<TD WIDTH="224">&nbsp;</TD>
<TD WIDTH="175">&nbsp;</TD>
<TD WIDTH="135">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="156">&nbsp;</TD>
<TD WIDTH="224">&nbsp;</TD>
<TD COLSPAN="4"><FONT FACE="Times New Roman, Times, serif" SIZE="2">AMERICAN WOODMARK CORPORATION</FONT></TD>
</TR>
<TR>
<TD WIDTH="156">&nbsp;</TD>
<TD WIDTH="224">&nbsp;</TD>
<TD WIDTH="175">&nbsp;</TD>
<TD WIDTH="135">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="156">&nbsp;</TD>
<TD WIDTH="224">&nbsp;</TD>
<TD WIDTH="175">&nbsp;</TD>
<TD WIDTH="135">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="156">&nbsp;</TD>
<TD WIDTH="224">&nbsp;</TD>
<TD COLSPAN="4"><FONT FACE="Times New Roman, Times, serif" SIZE="2">By: <U>/s/ JAMES J. GOSA</U>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; James J. Gosa
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chairman and Chief Executive Officer</FONT></TD>
</TR></TABLE>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">5</FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">

<P><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></P>

<TABLE WIDTH="750" CELLPADDING="0" CELLSPACING="0" BORDER="0">

<TR>
<TD WIDTH="25">&nbsp;</TD>
<TD WIDTH="33">&nbsp;</TD>
<TD WIDTH="22">&nbsp;</TD>
<TD WIDTH="26">&nbsp;</TD>
<TD WIDTH="584">&nbsp;</TD>
</TR>
<TR>
<TD WIDTH="156">&nbsp;</TD>
<TD WIDTH="224">&nbsp;</TD>
<TD COLSPAN="4"><FONT FACE="Times New Roman, Times, serif" SIZE="2"><B>POWER OF ATTORNEY</B></FONT></TD>
</TR>
<TR>
<TD WIDTH="156">&nbsp;</TD>
<TD WIDTH="224">&nbsp;</TD>
<TD WIDTH="175">&nbsp;</TD>
<TD WIDTH="135">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="6">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">We, the undersigned directors and officers of American Woodmark Corporation,
do hereby constitute and appoint James J. Gosa and Jonathan H. Wolk, or either of them, our true and lawful attorneys and agents, to do any and all acts
and things in our name and on our behalf in our capacities as directors and officers and to execute any and all instruments for us and in our names in the
capacities indicated below, which said attorneys and agents, or any of them, may deem necessary or advisable to enable said registrant to comply with the
Securities Act of 1933 and any rules, regulations and requirements of the Securities and Exchange Commission, in connection with this Registration Statement,
including specifically, but without limitation, power and authority to sign for us or any of us in our names in the capacities indicated below, any and all
amendments (including post-effective amendments) hereto and registration statements filed pursuant to Rule 462 under the Securities Act of 1933, and we do hereby
ratify and confirm all that said attorneys and agents, or any of them, shall do or cause to be done by virtue hereof.
</FONT></P>
</TD>
</TR>
<TR>
<TD WIDTH="156">&nbsp;</TD>
<TD WIDTH="224">&nbsp;</TD>
<TD WIDTH="175">&nbsp;</TD>
<TD WIDTH="135">&nbsp;</TD>
</TR>
<TR>
<TD COLSPAN="6">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</FONT></P>

<P>&nbsp;</P>
</TD>
</TR>
</TABLE>

<TABLE WIDTH="840" CELLPADDING="0" CELLSPACING="0" BORDER="0">
<TR>
<TD COLSPAN="2" VALIGN="TOP" WIDTH=250>
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>Signature</U></FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=290 ALIGN="center">
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>Title</U></FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=300 ALIGN="center">
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>Date</U></FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="bottom" WIDTH=250 ALIGN="center">&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=290>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=300>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="bottom" WIDTH=250 ALIGN="center"><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=290><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=300><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
</TR>
<TR>
<TD COLSPAN="2" VALIGN="top" WIDTH=250 ALIGN="center">
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>/s/ James J. Gosa</U>
<BR>
&nbsp;&nbsp;&nbsp;James J. Gosa</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=290>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">Chairman and Chief Executive Officer
<BR>
(Principal Executive Officer)</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=300 ALIGN="center">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">August 24, 2006</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=290>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=300>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=290><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=300><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
</TR>
<TR>
<TD COLSPAN="2" VALIGN="TOP" WIDTH=250>
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>/s/ Kent B. Guichard </U>
<BR>
&nbsp;&nbsp; Kent B. Guichard</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=290>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">President, Chief Operating Officer and Director
</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=300 ALIGN="center">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">August 24, 2006</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=290>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=300>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=290><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=300><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
</TR>
<TR>
<TD COLSPAN="2" VALIGN="TOP" WIDTH=250>
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>/s/ Jonathan H. Wolk</U>
<BR>
&nbsp;&nbsp;&nbsp; Jonathan H. Wolk</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=290>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">Vice President and Chief Financial Officer
<BR>
(Principal Financial Officer)</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=300 ALIGN="center">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">August 24, 2006</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=290>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=300>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=290><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=300><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
</TR>
<TR>
<TD COLSPAN="2" VALIGN="TOP" WIDTH=250>
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>/s/ William F. Brandt, Jr. </U>
<BR>
&nbsp;&nbsp; William F. Brandt, Jr.</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=290>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">Director
</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=300 ALIGN="center">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">August 24, 2006</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=290>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=300>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=290><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=300><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
</TR>
<TR>
<TD COLSPAN="2" VALIGN="TOP" WIDTH=250>
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>/s/ Daniel T. Carroll</U>
<BR>
&nbsp;&nbsp;&nbsp; Daniel T. Carroll</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=290>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">Director</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=300 ALIGN="center">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">August 24, 2006</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=290>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=300>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=290><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=300><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
</TR>
<TR>
<TD COLSPAN="2" VALIGN="TOP" WIDTH=250>
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>/s/ Martha M. Dally</U>
<BR>
&nbsp;&nbsp;&nbsp; Martha M. Dally</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=290>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">Director</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=300 ALIGN="center">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">August 24, 2006</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=290>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=300>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=290><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=300><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
</TR>
<TR>
<TD COLSPAN="2" VALIGN="TOP" WIDTH=250>
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>/s/ James G. Davis</U>
<BR>
&nbsp;&nbsp;&nbsp; James G. Davis</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=290>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">Director</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=300 ALIGN="center">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">August 24, 2006</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=290>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=300>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=290><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=300><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
</TR>
<TR>
<TD COLSPAN="2" VALIGN="TOP" WIDTH=250>
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>/s/ Neil P. DeFeo</U>
<BR>
&nbsp;&nbsp;&nbsp; Neil P. DeFeo</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=290>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">Director</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=300 ALIGN="center">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">August 24, 2006</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=290>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=300>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=290><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=300><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
</TR>
<TR>
<TD COLSPAN="2" VALIGN="TOP" WIDTH=250>
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>/s/ Kent J. Hussey</U>
<BR>
&nbsp;&nbsp;&nbsp; Kent J. Hussey</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=290>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">Director</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=300 ALIGN="center">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">August 24, 2006</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=290>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=300>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=290><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=300><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
</TR>
<TR>
<TD COLSPAN="2" VALIGN="TOP" WIDTH=250>
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>/s/ G. Thomas McKane</U>
<BR>
&nbsp;&nbsp;&nbsp; G. Thomas McKane</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=290>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">Director</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=300 ALIGN="center">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">August 24, 2006</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=290>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=300>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=290><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=300><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
</TR>
<TR>
<TD COLSPAN="2" VALIGN="TOP" WIDTH=250>
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>/s/ Carol B. Moerdyk</U>
<BR>
&nbsp;&nbsp;&nbsp; Carol B. Moerdyk</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=290>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">Director</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=300 ALIGN="center">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">August 24, 2006</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=290>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=300>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=290><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=300><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
</TR>
<TR>
<TD COLSPAN="2" VALIGN="TOP" WIDTH=250>
<P ALIGN=CENTER><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>/s/ Daniel T. Hendrix</U>
<BR>
&nbsp;&nbsp;&nbsp; Daniel T. Hendrix</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=290>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, serif" SIZE="2">Director</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=300 ALIGN="center">
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">August 24, 2006</FONT></P>
</TD>
</TR>

<TR>
<TD VALIGN="TOP" WIDTH=250 ALIGN="center">&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=290>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=300>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=250 ALIGN="center"><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=290><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=160><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></TD>
<TD VALIGN="TOP" WIDTH=114>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=407>&nbsp;</TD>
</TR>
</TABLE>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">6</FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>


<FONT FACE="Times New Roman, Times, serif" SIZE="2"></FONT>
<P ALIGN=left><FONT SIZE="2" FACE="Times New Roman, Times, serif"></FONT></P>

<TABLE WIDTH="750" CELLPADDING="0" CELLSPACING="0" BORDER="0">

<TR ALIGN="center">
<TD><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>Exhibit Index</U></FONT></TD>
</TR>
</TABLE>

<P ALIGN=left><FONT FACE="Times New Roman, Times, serif" SIZE="2">The following exhibits are filed herewith as part of, or incorporated by reference in, this Registration Statement:</FONT></P>

<P>
<TABLE WIDTH="690" CELLPADDING="0" CELLSPACING="0" BORDER="0">
<TR>
<TD VALIGN="TOP" WIDTH=114>
<P><FONT SIZE="2" FACE="Times New Roman, Times, serif"><U>Exhibit No.</U> </FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=400>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=400>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">4.1</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=400>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Articles of Incorporation of the Company, as amended (incorporated by reference to Exhibit&#160;3.1 to the Company's quarterly report on Form 10-Q filed on
September 9, 2004; Commission File No. 000-14798).</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=400>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">4.2(a)</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=400>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Bylaws of the Company, as amended (incorporated by reference to Exhibit&#160;3.2(a)-(f) to the Company's Form 10-K for the fiscal year ended April 30, 2004 filed on
July 14, 2004; Commission File No. 000-14798).</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=400>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">4.2(b)</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=400>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Amendment to Bylaws on March 18, 2005 (incorporated by reference to Exhibit&#160;3.2 to the Company's Form 8-K (Commission File No. 000-14798) as filed on
May 2, 2005.)</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=400>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">5.1</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=400>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Opinion and Consent of McGuireWoods LLP, counsel to the Company, as to the validity of the Common Stock offered hereunder. (a)</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=400>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">23.1</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=400>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Consent of Ernst &amp; Young LLP (a)</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=400>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">23.2</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=400>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Consent of KPMG LLP (a)</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=400>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">23.3</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=400>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Consent of McGuireWoods LLP, counsel to the Company, included in the opinion filed as Exhibit 5.1 hereto. (a)</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=400>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">24.1</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=400>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Power of Attorney (see signature page following Item 9).</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=400>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">99.1</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=400>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">2005 Non-Employee Director Stock Option Plan (incorporated by
reference to the Company&#146;s Proxy Statement for its 2005 Annual Meeting of Shareholders filed on July 14, 2005).</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=400>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">99.2</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=400>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">2006 Non-Employee Directors Equity Ownership Plan (incorporated by
reference to the Company&#146;s Proxy Statement for its 2006 Annual Meeting of Shareholders filed on July 12, 2006).</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>&nbsp;</TD>
<TD VALIGN="TOP" WIDTH=400>&nbsp;</TD>
</TR>
<TR>
<TD VALIGN="TOP" WIDTH=114>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">(a)&#160;</FONT></P>
</TD>
<TD VALIGN="TOP" WIDTH=400>
<P><FONT FACE="Times New Roman, Times, serif" SIZE="2">Filed with this Registration Statement.</FONT></P>
</TD>
</TR>
</TABLE>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">7</FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "ds8dir.htm", "description": "AWC 2005 DIRECTOR OPTION PLAN", "secsgml_size_bytes": 54833}]
{"company-data": {"conformed-name": "AMERICAN WOODMARK CORP", "cik": "0000794619", "assigned-sic": "2430", "irs-number": "541138147", "state-of-incorporation": "VA", "fiscal-year-end": "0430"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-136867", "film-number": "061053015"}, "business-address": {"street1": "3102 SHAWNEE DRIVE", "city": "WINCHESTER", "state": "VA", "zip": "22601", "phone": "(540) 665-9100"}, "mail-address": {"street1": "3102 SHAWNEE DRIVE", "city": "WINCHESTER", "state": "VA", "zip": "22601"}}
Form S-8 dated August 24, 2006
As filed with the Securities and Exchange Commission on August 24, 2006
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
_________________
FORM S-8
REGISTRATION STATEMENT
Under
THE SECURITIES ACT OF 1933
AMERICAN WOODMARK CORPORATION
(Exact name of registrant as specified in its charter)
Virginia
54-1138147
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
3102 SHAWNEE DRIVE, WINCHESTER VIRGINIA 22601
(Address, including zip code, of registrant's principal executive offices)
2006 NON-EMPLOYEE DIRECTORS EQUITY OWNERSHIP PLAN
2005 NON-EMPLOYEE DIRECTOR STOCK OPTION PLAN
(Full title of the plan)
JAMES J. GOSA
CHAIRMAN AND CHIEF EXECUTIVE OFFICER
AMERICAN WOODMARK CORPORATION
3102 SHAWNEE DRIVE
WINCHESTER, VIRGINIA 22601
(540) 665-9100
(Name, address, including zip code, and telephone number,
including area code, of agent for service)
With copy to:
R. Gordon Smith, Esq.
McGuireWoods, LLP
One James Center
901 East Cary Street
Richmond, Virginia 23219
(804) 775-4347
CALCULATION OF REGISTRATION FEE
Title of Securities to
be Registered
Amount to be
Registered (1)
Proposed Maximum Offering Price Per Share (4)
Proposed Maximum Aggregate Offering Price (4)
Amount of Registration Fee (5)
American Woodmark Corporation Common Stock, no par value per share
200,000 (2)
$ 34.41
$ 6,822,000
$736.38
American Woodmark Corporation Common Stock, no par value per share
18,000 (3)
$ 34.41
$ 619,380
$  66.28
Total
218,000
$7,501,380
$802.66
Notes:
(1)
Pursuant to Rule 416(a), also covers additional securities that may be offered as a result of stock splits, stock dividends or similar transactions.
(2)
The number of shares represents shares of Common Stock of American Woodmark Corporation (the "Company") authorized and reserved for     issuance under the
Company's 2006 Non-Employee Directors Stock Equity Ownership Plan that was approved by the Company's shareholders  on      August 24, 2006 at the Company's 2006 Annual Meeting of Shareholders.
(3)
The number of shares represents shares of Common Stock of the Company subject to outstanding awards under the Company's 2005  Non-        
   Employee Directors Stock Option Plan that was approved by the Company's shareholders on August 25, 2005 at the Company's 2005 Annual             Meeting of Shareholders.
(4)
In accordance with Rule 457(h), estimated pursuant to Rule 457(c) solely for purposes of calculating the registration fee.  Based on the average
of the    high and low prices for the Common Stock reported on the NASDAQ Stock Market on August 22, 2006.
(5)
Amount of registration fee was calculated pursuant to Section 6 (b) of Securities Act of 1933, as amended, which provides that the fee shall be $107.00
    per $1,000,000 of the proposed maximum aggregate offering price of the securities proposed to be registered.
1
INTRODUCTION
This Registration Statement on Form S-8 is filed by American Woodmark Corporation, a Virginia corporation (the "Company" or the "Registrant"), relating to (a) 200,000 shares of
its common stock, no par value (the "Common Stock") authorized and reserved for issuance under the Company's 2006 Non-Employee Directors Equity Ownership Plan, and (b) 18,000 shares of Common Stock subject to outstanding awards under the Company's
2005 Non-Employee Director Stock Option Plan.
PART I       INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1.
Plan Information
Not required to be filed as part of this Registration Statement pursuant
to Note to Part 1 of Form S-8.
Item 2.
Registrant Information and Employee Plan Annual Information
Not required to be filed as part of this Registration Statement pursuant
to Note to Part 1 of Form S-8.
PART II       INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference
The following documents previously filed by the Company with the Commission are hereby incorporated by reference into this Registration Statement:
a.
The Company's Annual Report on Form 10-K (File No. 000-14798) for the fiscal year ended April 30, 2006 filed on July 12, 2006.
b.
The Company's Current Report on Form 8-K (File No. 000-14798) filed with the SEC on July 17, 2006,  the Company's Current Report on Form 8-K (File No. 000-14798) filed with the SEC on July 14, 2006, 
 and the Company's Current Report on Form 8-K (File No. 000-14798) filed with the SEC on August 23, 2006, provided, however, that the Company does not incorporate by reference any
information contained in, or exhibits submitted with, the Forms 8-K that was expressly furnished and not filed.
c.
The description of the Common Stock, contained in the Company's Registration Statement on Form 8-A (File No. 000-14798) filed with the Commission on July 15, 1986 under Section 12 of the Exchange Act.
2
Each document or report subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14, and 15(d) of the Securities Exchange Act of 1934
after the date of this Registration Statement, but prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered by this Registration Statement have been sold or which deregisters all
such securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement. Each document or report incorporated into this Registration Statement by reference shall be deemed to be a part of this
Registration Statement from the date of the filing of such document with the Commission until the information contained therein is superseded or updated by any subsequently filed document which is incorporated by reference into this Registration
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
Article 10 of the Virginia Stock Corporation Act allows, in general, for indemnification, in certain circumstances, by a corporation of any person threatened with or made a party to any action,
suit, or proceeding by reason of the fact that he or she is, or was, a director, officer, employee, or agent of such corporation. Indemnification is also authorized with respect to a criminal action or proceeding where the person had no reasonable
cause to believe that his conduct was unlawful. Article 9 of the Virginia Stock Corporation Act provides limitations on damages payable by officers and directors, except in cases of willful misconduct or knowing violation of criminal law or any
federal or state securities law.
The Company's Articles of Incorporation provide for mandatory indemnification of its current and former directors and officers against liability incurred by them in proceedings instituted or threatened against
them by third parties, or by or on behalf of the Company itself, relating to the manner in which they performed their duties unless they have been guilty of willful misconduct or a knowing violation of the criminal law.
The Company has purchased directors' and officers' liability insurance policies. Within the limits of their coverage, the policies insure (1) the directors and officers of the Company and its
subsidiaries against certain losses resulting from claims against them in their capacities as directors and officers to the extent that such losses are not indemnified by the Company and (2) the Company to the extent that it indemnifies such
directors and officers for losses as permitted under the laws of Virginia.
Item 7.
Exemption from Registration Claimed
Not applicable.
Item 8.
Exhibits
See the Exhibit Index.
3
Item 9.
Undertakings
A)  The undersigned Company hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of
securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the
aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement;
(iii)
To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the
registration statement.
Provided, however,  that paragraphs (A)(1)(i) and (A)(1)(ii) of this section 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 Company pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement.
(2)
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.
(3)
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.
(B)  The undersigned Company hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Company'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 this registration statement shall be deemed to be a
new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(C)  Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing
provisions, or otherwise, the Company 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 of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company 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 Company 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 Securities Act of 1933 and will be governed by the final adjudication of such issue.
4
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8,
and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Winchester, Commonwealth of Virginia, on August 24, 2006.
AMERICAN WOODMARK CORPORATION
By:
/s/ JAMES J. GOSA
James J. Gosa
Chairman and Chief Executive Officer
5
POWER OF ATTORNEY
We, the undersigned directors and officers of American Woodmark Corporation,
do hereby constitute and appoint James J. Gosa and Jonathan H. Wolk, or either of them, our true and lawful attorneys and agents, to do any and all acts
and things in our name and on our behalf in our capacities as directors and officers and to execute any and all instruments for us and in our names in the
capacities indicated below, which said attorneys and agents, or any of them, may deem necessary or advisable to enable said registrant to comply with the
Securities Act of 1933 and any rules, regulations and requirements of the Securities and Exchange Commission, in connection with this Registration Statement,
including specifically, but without limitation, power and authority to sign for us or any of us in our names in the capacities indicated below, any and all
amendments (including post-effective amendments) hereto and registration statements filed pursuant to Rule 462 under the Securities Act of 1933, and we do hereby
ratify and confirm all that said attorneys and agents, or any of them, shall do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ James J. Gosa
James J. Gosa
Chairman and Chief Executive Officer
(Principal Executive Officer)
August 24, 2006
/s/ Kent B. Guichard
Kent B. Guichard
President, Chief Operating Officer and Director
August 24, 2006
/s/ Jonathan H. Wolk
Jonathan H. Wolk
Vice President and Chief Financial Officer
(Principal Financial Officer)
August 24, 2006
/s/ William F. Brandt, Jr.
William F. Brandt, Jr.
Director
August 24, 2006
/s/ Daniel T. Carroll
Daniel T. Carroll
Director
August 24, 2006
/s/ Martha M. Dally
Martha M. Dally
Director
August 24, 2006
/s/ James G. Davis
James G. Davis
Director
August 24, 2006
/s/ Neil P. DeFeo
Neil P. DeFeo
Director
August 24, 2006
/s/ Kent J. Hussey
Kent J. Hussey
Director
August 24, 2006
/s/ G. Thomas McKane
G. Thomas McKane
Director
August 24, 2006
/s/ Carol B. Moerdyk
Carol B. Moerdyk
Director
August 24, 2006
/s/ Daniel T. Hendrix
Daniel T. Hendrix
Director
August 24, 2006
6
Exhibit Index
The following exhibits are filed herewith as part of, or incorporated by reference in, this Registration Statement:
Exhibit No.
4.1
Articles of Incorporation of the Company, as amended (incorporated by reference to Exhibit 3.1 to the Company's quarterly report on Form 10-Q filed on
September 9, 2004; Commission File No. 000-14798).
4.2(a)
Bylaws of the Company, as amended (incorporated by reference to Exhibit 3.2(a)-(f) to the Company's Form 10-K for the fiscal year ended April 30, 2004 filed on
July 14, 2004; Commission File No. 000-14798).
4.2(b)
Amendment to Bylaws on March 18, 2005 (incorporated by reference to Exhibit 3.2 to the Company's Form 8-K (Commission File No. 000-14798) as filed on
May 2, 2005.)
5.1
Opinion and Consent of McGuireWoods LLP, counsel to the Company, as to the validity of the Common Stock offered hereunder. (a)
23.1
Consent of Ernst & Young LLP (a)
23.2
Consent of KPMG LLP (a)
23.3
Consent of McGuireWoods LLP, counsel to the Company, included in the opinion filed as Exhibit 5.1 hereto. (a)
24.1
Power of Attorney (see signature page following Item 9).
99.1
2005 Non-Employee Director Stock Option Plan (incorporated by
reference to the Company's Proxy Statement for its 2005 Annual Meeting of Shareholders filed on July 14, 2005).
99.2
2006 Non-Employee Directors Equity Ownership Plan (incorporated by
reference to the Company's Proxy Statement for its 2006 Annual Meeting of Shareholders filed on July 12, 2006).
(a)
Filed with this Registration Statement.
7