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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-017565.txt : 20061031
<SEC-HEADER>0000000000-06-017565.hdr.sgml : 20061031
<ACCEPTANCE-DATETIME>20060413163957
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-017565
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060413

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MSC INDUSTRIAL DIRECT CO INC
		CENTRAL INDEX KEY:			0001003078
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-INDUSTRIAL MACHINERY & EQUIPMENT [5084]
		IRS NUMBER:				113289165
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0827

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		75 MAXESS RD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		516-812-2000

	MAIL ADDRESS:	
		STREET 1:		151 SUNNYSIDE BLVD
		CITY:			PLAINVIEW
		STATE:			NY
		ZIP:			11803
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-05-054215
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
								April 13, 2006


Charles Boehlke
Executive Vice President and Chief Financial Officer
MSC Inudstrial Direct Co., Inc.
75 Maxess Road
Melville, New York, 11747

      Re:	MSC Industrial Direct Co., Inc.
      Form 10-K for Fiscal Year Ended August 27, 2005
      Form 10-Q for Fiscal Quarter Ended November 26, 2005
		File No. 1-14130

Dear Mr. Boehlke:

      We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

      If you have any further questions regarding our review of
your
filings, please direct them to Bret Johnson, Staff Accountant, at
(202) 551-3753 or, in his absence, to the undersigned at (202)
551-
3768.

								Sincerely,


								John Cash
								Accounting Branch Chief

Charles Boehlke
MSC Industrial Direct Co., Inc.
March 16, 2006
Page 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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