8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): May 15, 2008

EMPIRE RESOURCES, INC.

(Exact name of Registrant as specified in charter)

DELAWARE

(State or other jurisdiction of incorporation)

001-12127	22-3136782
(Commission file number)	(IRS employer identification no.)

ONE PARKER PLAZA

FORT LEE, NJ 07024

(Address of principal executive offices)

(201) 944-2200

(Registrant’s telephone number, including area code)

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:

[ ] Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[ ] 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

On May 15, 2008, Empire Resources, Inc. (the “Company”) issued a press release regarding its financial results for the quarter ended March 31, 2008.  The Company’s press release is attached as Exhibit 99.1 to this Current Report on Form 8-K.

The information in this Current Report on Form 8-K and the Exhibit attached hereto shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934 (the “Exchange Act”), nor shall it be deemed incorporated by reference to any filing under the Securities Act of 1933 or the Exchange Act, regardless of any general incorporation language in such filing, except as shall be expressly set forth by specific reference to such filing.

Item 9.01 Financial Statements and Exhibits

Exhibit No.	Description
99.1	Press Release of the Company dated May 15, 2008 relating to its first quarter operating results.

SIGNATURE

Pursuant to the requirements of Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

				Empire Resources, Inc.
				(Registrant)
Date:	May 16, 2008	By:	/s/	Sandra Kahn
			Title	Chief Financial Officer

Exhibit Index

Ex-99.1                      Press Release of the Company dated May 15, 2008 relating to its first quarter operating results.

EX-99.1

Empire Resources Inc.

One Parker Plaza

Fort Lee, NJ 07024

FOR IMMEDIATE RELEASE

EMPIRE RESOURCES ANNOUNCES FIRST QUARTER OPERATING RESULTS

FORT LEE, NJ, May 15, 2008- Empire Resources, Inc. (AMEX:ERS), a distributor of value added, semi-finished aluminum products, today announced net income for the three months ended March 31, 2008 of $1,112,000 as compared to $2,411,000 for the same period in 2007. Net income for the three months ended March 31, 2008 decreased to $.11 per share on a fully diluted basis as compared to $.24 per share on a fully diluted basis for the same period in 2007.

Net sales for the three months of 2008 were $119,029,000 as compared to $139,841,000 for the same period in 2007.   Net sales decreased 15% for the three month period in 2008 as compared to the same period in the prior year.

  Empire Resources, Inc is engaged in the purchase, sale and distribution of semi-finished aluminum products to a diverse customer base located throughout the United States and Canada, Europe, Australia and New Zealand.  The Company also manufactures prime aluminum extruded products in its facility located in Baltimore, MD.  Empire Resources, Inc. distributes a wide range of semi-finished aluminum products to customers in the distribution, transportation, automotive, housing, appliance and packaging industries in the U.S., Canada, Australia, New Zealand and Europe and maintains supply contracts with aluminum mills in various parts of the world.

This press release contains forward-looking statements.  Such statements involve various risks that may cause actual results to differ materially.  These risks include, but are not limited to, the ability of the company to grow internally or by acquisition and to integrate acquired businesses, not being able to improve operating margins and efficiencies, changing industry and competitive conditions, and other risks referred to in the Company’s registration statements and periodic reports filed with the Securities and Exchange Commission.

   (Table Follows)

Consolidated Statements of Income

In thousands, except per share amounts

	Three Months Ended March 31,
	2008		2007
Net sales	$	119,029	$	139,841
Cost of goods sold		112,819		131,423
Gross profit		6,210		8,418
Selling, general and administrative expenses		2,776		2,516
Operating income		3,434		5,902
Interest expense		1,659		2,026
Income before income taxes		1,775		3,876
Income taxes		663		1,465
Net income	$	1,112	$	2,411
Weighted average shares outstanding:
Basic		9,826		9,790
Diluted		9,972		10,052
Earnings per share:
Basic	$	0.11	$	0.25
Diluted	$	0.11	$	0.24

Contact:

David Kronfeld

917-408-1940

dkronfeld@empireresources.com