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 3, 2005

Thor Industries, Inc.

(Exact Name of Registrant as Specified in Charter)

Delaware
(State or Other Jurisdiction of
Incorporation) 1-9235
(Commission File Number) 93-0768752
(IRS Employer
Identification No.)

419 West Pike Street,
Jackson Center, Ohio
(Address of Principal Executive Offices)
45334-0629
(Zip Code)

Registrant’s telephone number, including area code: (937) 596-6849

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 communications 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 3, 2005, Thor Industries, Inc. (the “Company”) issued a press release announcing sales results for the third quarter and nine months ended April 30, 2005. A copy of the Company’s press release is attached hereto as Exhibit 99.1 and is incorporated by reference herein.

     In accordance with general instruction B.2 to Form 8-K, the information set forth in this Form 8-K (including Exhibit 99.1) shall be deemed “furnished” and not “filed” with the Securities and Exchange Commission for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and shall not be incorporated by reference into any filing thereunder or under the Securities Act of 1933, as amended.

Item 9.01 Financial Statements and Exhibits.

     (c) Exhibits

Exhibit Number		Description
	99.1	Copy of press release, dated May 3, 2005, issued by the Company

SIGNATURES

     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 hereunto duly authorized.

	Thor Industries, Inc.
Date:  May 4, 2005	By: /s/ Walter Bennett
	Name: Walter Bennett
	Title: Executive Vice President

EXHIBIT INDEX

Exhibit Number		Description
	99.1	Copy of press release, dated May 3, 2005, issued by the Company

EX-99.1

Exhibit 99.1
 

NEWS RELEASE
 

Date:	May 3, 2005
Contact:	Wade F. B. Thompson or Peter B. Orthwein

THOR ANNOUNCES RECORD SALES FOR THIRD QUARTER, 9 MONTHS.
PURCHASES 256,000 OF ITS SHARES.

Thor Industries, Inc. (NYSE: THO) announced today record preliminary sales for the third quarter and nine months ended April 30, 2005.

Sales in the quarter were $727,000,000, up 13% from $646,000,000 last year. RV sales in the quarter were $661,000,000, up 11% from $594,000,000 last year. RV sales this quarter include $29,000,000 for CrossRoads RV acquired on November 1, 2004. Bus sales in the quarter were $66,000,000, up 27% from $52,000,000 last year.

Sales in the 9 months were $1,896,000,000, up 21% from $1,563,000,000 last year. RV sales in the 9 months were $1,722,000,000, up 23% from $1,402,000,000 last year. Bus sales in the 9 months were $174,000,000 up 8% from $161,000,000 last year.

RV retail sales were a record 24,867 units for the four months ended April, up 4% from 24,015 units last year. The RV industry continues to be very price competitive.

Total backlog on April 30, 2005 was $455,000,000 compared to $600,000,000 last year. RV backlog on April 30, 2005 was $315,000,000 versus $479,000,000 last year. Bus backlog was the highest in four years at $140,000,000, up 16% from $121,000,000 last year.

In the quarter the company purchased 256,000 of its common shares pursuant to its stock buy back program.

Thor is the largest manufacturer of recreation vehicles and the largest builder of mid-size buses.

This release includes “forward looking statements” that involve uncertainties and risks. There can be no assurance that actual results will not differ from the Company’s expectations. Factors which could cause materially different results include, among others, the success of new product introductions, the pace of acquisitions and cost structure improvements, competitive and general economic conditions, and the other risks set forth in the Company's filings with the Securities and Exchange Commission.