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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 P7HoHwwjhpcal1GsPa+Sfyxq5av15G4OXzdIxHkgKhXW13+wV6sEn2o6fS+Hmeki
 F0KpIzbrdrQMMU2Zs9IvZw==

<SEC-DOCUMENT>0001072613-03-001255.txt : 20030806
<SEC-HEADER>0001072613-03-001255.hdr.sgml : 20030806
<ACCEPTANCE-DATETIME>20030806115303
ACCESSION NUMBER:		0001072613-03-001255
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20030805
FILED AS OF DATE:		20030806

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WALKER MARK E
		CENTRAL INDEX KEY:			0000904167

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-03920
		FILM NUMBER:		03825470

	BUSINESS ADDRESS:	
		STREET 1:		2301 N CENTRAL EXPRESSWAY #140
		CITY:			PLANO
		STATE:			TX
		ZIP:			75075

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NORTH AMERICAN GALVANIZING & COATINGS INC
		CENTRAL INDEX KEY:			0000055805
		STANDARD INDUSTRIAL CLASSIFICATION:	COATING, ENGRAVING & ALLIED SERVICES [3470]
		IRS NUMBER:				710268502
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		2250 EAST 73RD STREET
		STREET 2:		SUITE 300
		CITY:			TULSA
		STATE:			OK
		ZIP:			74136-6832
		BUSINESS PHONE:		(918)494-0964

	MAIL ADDRESS:	
		STREET 1:		2250 EAST 73RD STREET
		STREET 2:		SUITE 300
		CITY:			TULSA
		STATE:			OK
		ZIP:			74136-6832

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KINARK CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KIN ARK OIL CO
		DATE OF NAME CHANGE:	19690601

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KIN ARK OIL & GAS CO
		DATE OF NAME CHANGE:	19680906
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>walker_12153dex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<!-- - EDGAR Ease Plus 1.0                                   07/25/03  TT    -->
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
   <periodOfReport>2003-08-05</periodOfReport>
   <notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000055805</issuerCik>
        <issuerName>NORTH AMERICAN GALVANIZING &amp; COATINGS INC</issuerName>
        <issuerTradingSymbol>NGA</issuerTradingSymbol>
   </issuer>
   <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000904167</rptOwnerCik>
            <rptOwnerName>WALKER MARK E</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>2250 EAST 73 RD. STREET</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 300</rptOwnerStreet2>
            <rptOwnerCity>TULSA</rptOwnerCity>
            <rptOwnerState>OK</rptOwnerState>
            <rptOwnerZipCode>74136</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
         <isDirector>1</isDirector>
         <isOfficer>0</isOfficer>
         <isTenPercentOwner>0</isTenPercentOwner>
         <isOther>0</isOther>
      </reportingOwnerRelationship>
   </reportingOwner>
 <derivativeTable>
   <derivativeTransaction>
      <securityTitle>
         <value>Non-Employee Director Stock Option (Right-to-Buy)</value>
      </securityTitle>
      <conversionOrExercisePrice>
         <value>1.35</value>
      </conversionOrExercisePrice>
      <transactionDate>
         <value>2003-08-05</value>
      </transactionDate>
      <transactionCoding>
         <transactionFormType>4</transactionFormType>
         <transactionCode>A</transactionCode>
         <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
         <transactionShares>
           <value>5000</value>
         </transactionShares>
         <transactionPricePerShare>
           <value>1.35</value>
         </transactionPricePerShare>
         <transactionAcquiredDisposedCode>
           <value>A</value>
         </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <exerciseDate>
         <value>2004-01-01</value>
      </exerciseDate>
      <expirationDate>
         <value>2013-07-01</value>
      </expirationDate>
      <underlyingSecurity>
         <underlyingSecurityTitle>
           <value>Common Stock</value>
         </underlyingSecurityTitle>
         <underlyingSecurityShares>
           <value>5000</value>
         </underlyingSecurityShares>
      </underlyingSecurity>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>40000</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
           <value>D</value>
         </directOrIndirectOwnership>
      </ownershipNature>
   </derivativeTransaction>
 </derivativeTable>
   <ownerSignature>
      <signatureName>Mark E. Walker</signatureName>
      <signatureDate>2003-08-05</signatureDate>
   </ownerSignature>
</ownershipDocument>

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