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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 sDu3/Md4TrkLV/kakdNfpg==

<SEC-DOCUMENT>0000913264-05-000061.txt : 20050708
<SEC-HEADER>0000913264-05-000061.hdr.sgml : 20050708
<ACCEPTANCE-DATETIME>20050708145646
ACCESSION NUMBER:		0000913264-05-000061
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050707
FILED AS OF DATE:		20050708
DATE AS OF CHANGE:		20050708

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WMS INDUSTRIES INC /DE/
		CENTRAL INDEX KEY:			0000350077
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS MANUFACTURING INDUSTRIES [3990]
		IRS NUMBER:				362814522
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		800 S. NORTHPOINT BLVD.
		CITY:			WAUKEGAN
		STATE:			IL
		ZIP:			60085
		BUSINESS PHONE:		847-785-3000

	MAIL ADDRESS:	
		STREET 1:		800 S. NORTHPOINT BLVD.
		CITY:			WAUKEGAN
		STATE:			IL
		ZIP:			60085

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WILLIAMS ELECTRONICS INC
		DATE OF NAME CHANGE:	19870519

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			REDSTONE SUMNER M
		CENTRAL INDEX KEY:			0001204726

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08300
		FILM NUMBER:		05945614

	BUSINESS ADDRESS:	
		STREET 1:		200 ELM STREET
		CITY:			DEDHAM
		STATE:			MA
		ZIP:			02026
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>red26.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-07-07</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000350077</issuerCik>
        <issuerName>WMS INDUSTRIES INC /DE/</issuerName>
        <issuerTradingSymbol>WMS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001204726</rptOwnerCik>
            <rptOwnerName>REDSTONE SUMNER M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>200 ELM STREET</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>DEDHAM</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>02026</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2005-07-07</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
                <footnoteId id="F2"/>
                <footnoteId id="F3"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>100000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>32.10</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2133333</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>3483900</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By National Amusements, Inc.</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>7900</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F4"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Spouse</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Share Forward Transaction</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
                <footnoteId id="F2"/>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-07-07</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>X</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F5"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>0.1</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>32.100</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F6"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F6"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>100000.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0.3000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">This Report on Form 4 relates to the partial settlement of  a share forward transaction (the &quot;Forward Transaction&quot;) that the Reporting Person entered into on June 9, 2004 (the &quot;Trade Date&quot;) with an unrelated third party (the &quot;Buyer&quot;) and with respect to which the Reporting Person filed a Form 4 with the SEC on June 14, 2004.   The Forward Transaction covered an aggregate of 1,000,000 shares of the Issuer and is to be settled in 10 equal tranches, each relating to 100,000 shares (each such amount, the &quot;Reference Amount&quot; for the relevant settlement date).  The Forward Transaction specifies a &quot;Contingency Price&quot; of $32.10 per share and a &quot;Forward Floor Price&quot; of $24.41 per share.  On each settlement date, the Reporting Person, unless he has elected cash settlement as described in the following sentence, will deliver to Buyer: (i) if the &quot;Settlement Price&quot; (a market-based price as determined under the terms of the For
ward Transaction) for such settlement date is greater than the</footnote>
        <footnote id="F2">Contingency Price, a number of shares equal to the Reference Amount; and (ii) if the Settlement Price is less than or equal to the Contingency Price, a number of shares equal to the Reference Amount  plus an additional number of shares (the &quot;Contingently Cash-Settled Delivery Amount&quot;) equal to (a) the Reference Amount multiplied by (b) the lesser of (x) the Contingency Price minus the Settlement Price and (y) the excess of the Contingency Price over the Forward Floor Price, divided by (c) the Settlement Price (except that if the Settlement Price is less than or equal to $10.00, the Reporting Person shall deliver the Reference Amount of shares and make a cash payment to the Buyer in respect of the Contingently Cash-Settled Delivery Amount).  In lieu of delivering shares, the Reporting Person may elect cash settlement for any tranche. The Reporting Person received a prepayment from Buyer in the amount of $32,100,000 within 3 business days of the Trade Date, which  proceeds t
he</footnote>
        <footnote id="F3">Reporting Person used for investment purposes.  Pursuant to the foregoing arrangements, the Reporting Person will deliver to the Buyer 100,000 shares of Common Stock within 3 business days of July 7, 2005, in connection with the settlement of the seventh tranche of the Forward Transaction. As a result of the above transation, codes S and K also apply to the transaction reported herein.</footnote>
        <footnote id="F4">Reporting Person(RP) disclaims beneficial Ownership of 7,900 shares owned by his wife at time of marriage. This report shall not be deemed an admission that RP is beneficial owner of such securities for purposes of Section 16 or for any other reasons.</footnote>
        <footnote id="F5">Transaction Code K also applies to this transaction reported herein.</footnote>
        <footnote id="F6">The Transaction will be settled in ten equal tranches of 100,000 shares of Common Stock three business days after each of the following:  March 23, 2005; March 30, 2005; May 2, 2005; May 9, 2005; June 6, 2005; June 13, 2005; July 7, 2005; August 8, 2005; August 11, 2005; and August 16, 2005</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: Tad Jankowski, Attorney in Fact for Sumner Redstone, Power of Attorney</signatureName>
        <signatureDate>2005-07-08</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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