8-K

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:  August 23, 2004

INTERNATIONAL ALUMINUM CORPORATION

(Exact name of Registrant as specified in its charter)

Commission File Number 1-7256

California	95-2385235
(State of incorporation)	(I.R.S. Employer No.)

767 Monterey Pass Road
Monterey Park, California 91754
(323) 264-1670
(Principal executive office)

INTERNATIONAL ALUMINUM CORPORATION

INDEX

ITEM 2.02			RESULTS OF OPERATIONS AND FINANCIAL CONDITION
	On August 23, 2004, International Aluminum Corporation issued a press release announcing its financial results for the fourth quarter and fiscal year ended June 30, 2004, dividend declaration and other comments.  A copy of the press release is attached hereto as Exhibit 99.1.
	This press release, which has been furnished solely for this Item 2.02, shall not be deemed filed for the purpose of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise incorporated by reference into any filing pursuant to the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.
ITEM 9.01				FINANCIAL STATEMENTS AND EXHIBITS
		(c)   EXHIBITS
		Exhibit 99.1  Earnings Release dated August 23, 2004

SIGNATURE

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

		INTERNATIONAL ALUMINUM CORPORATION
		(Registrant)
Date: August 23, 2004	By:		/s/	MITCHELL K. FOGELMAN
			Mitchell K. Fogelman
			Senior Vice President – Finance

2

EX-99.1

EXHIBIT 99.1

International Aluminum Corporation Announces Results For Quarter and Fiscal Year, Declares Dividend and Other Comments

MONTEREY PARK, Calif., August 23, 2004:  International Aluminum Corporation (NYSE: IAL) today announced results for the quarter and fiscal year ended June 30, 2004 as follows:

	Quarter Ended June 30
	2004		2003
Net sales	$	59,316,000	$	49,973,000
Income from continuing operations	$	2,574,000	$	1,546,000
Income (loss) from discontinued operations	—		(1,085,000		)
Net income	$	2,574,000	$	461,000
Basic and diluted EPS:
Continuing operations	$	.61	$	.36
Discontinued operations	—		(.25		)
Total	$	.61	$	.11

	Fiscal Year Ended June 30
	2004		2003
Net sales	$	213,034,000	$	192,549,000
Income from continuing operations	$	6,529,000	$	4,426,000
Income (loss) from discontinued operations	129,000		(1,697,000		)
Net income	$	6,658,000	$	2,729,000
Basic and diluted EPS:
Continuing operations	$	1.54	$	1.04
Discontinued operations	.03		(.40		)
Total	$	1.57	$	.64

The Company also reported that at a Regular Meeting of the Board of Directors held August 19th, the Company declared a regular quarterly cash dividend of $0.30 per share payable October 11, 2004 to shareholders of record as of September 20, 2004.

C. C. Vanderstar, Chairman and CEO of IAL commented:  “We are pleased with the progress made in increasing our customer base and our improved operating performance, particularly in light of the unsettled economic conditions which currently prevail.  Over the last several months, with the assistance of our financial advisor, The Seidler Companies, we have been exploring potential avenues to maximize shareholder value, including the possible sale of the Company.  These efforts have not generated an offer or expression of interest that, in the opinion of IAL’s Board of Directors, fairly values the Company. While we will continue our efforts to enhance shareholder value and remain open to reasonable offers, the Company’s focus will be on continued improvement in our operating performance and increasing market share.”

Contact:

David C. Treinen, President  (323) 264-1670

Mitchell K. Fogelman, Senior Vice President-Finance  (323) 264-1670