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:  May 4, 2006

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)

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:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

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

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

INTERNATIONAL ALUMINUM CORPORATION

INDEX

ITEM 2.02  RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On May 4, 2006, International Aluminum Corporation issued a press release announcing its financial results for the third quarter and nine months ended March 31, 2006 and dividend declaration. 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

(d) EXHIBITS

Exhibit 99.1, Earnings Release and Dividend Declaration dated May 4, 2006.

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: May 4, 2006	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 The Third Quarter And Declares Dividend

MONTEREY PARK, Calif., May 4, 2006:  International Aluminum Corporation (NYSE: IAL) today announced results for the quarter and nine months ended March 31, 2006 as follows:

	Quarter Ended March 31
	2006		2005
Net sales	$	69,732,000	$	62,088,000
Net income	$	3,468,000	$	2,731,000
Basic and diluted EPS	$	.81	$	.64
	Nine Months Ended March 31
	2006		2005
Net sales	$	203,719,000	$	184,574,000
Net income	$	10,633,000	$	8,556,000
Basic and diluted EPS	$	2.48	$	2.01

The Company also reported that its Board of Directors has declared a regular quarterly cash dividend of $.30 per share payable July 10, 2006 to shareholders of record as of June 20, 2006.

Contact:

Ronald L. Rudy, President  (323) 264-1670

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