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 2, 2006

Thor Industries, Inc.

(Exact Name of Registrant as Specified in Charter)

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

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

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))

Item 2.02 Results of Operations and Financial Condition.

     On May 2, 2006, Thor Industries, Inc. (the “Company”) issued a press release announcing certain sales results for the quarter and nine months ended April 30, 2006. 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.

(d) Exhibits

Exhibit Number	Description
99.1	Copy of press release, dated May 2, 2006, issued by the Company

1

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, 2006	By:	/s/ Walter Bennett
	Name:	Walter Bennett
	Title:	Executive Vice President

2

EXHIBIT INDEX

Exhibit Number	Description
99.1	Copy of press release, dated May 2, 2006, issued by the Company

3

EX-99.1

Exhibit 99.1

419 WEST PIKE STREET • P.O. BOX 629 • JACKSON CENTER, OHIO 45334-0629
PHONE 937-596-6849 • FAX 937-596-6539
NEWS RELEASE

Date:	May 2, 2006
Contact:	Wade F. B. Thompson or Peter B. Orthwein

THOR REPORTS RECORD SALES, BACKLOG
FOR QUARTER ENDED APRIL 30, 2006

Thor Industries, Inc. (NYSE:THO) reported today record preliminary sales for the quarter ended April 30, 2006 of $856 million, up 17% from $729 million last year.

RV sales were a record $775 million, up 17% from $663 million last year. Bus sales were a record $81 million, up 23% from $66 million last year.

For the nine months, total preliminary sales were $2.26 billion, up 19% from $1.90 billion last year. RV sales were $2.03 billion, up 18% from $1.72 billion last year. Bus sales were $230 million, up 32% from $174 million.

Thor backlog on April 30, 2006 was $698 million, a record, and up 53% from $455 million last year. RV backlog was a record $501 million, up 59% from $315 million last year. Bus backlog was a record $197 million, up 40% from $140 million last year.

RV retail sales were up 9% in the quarter to 23,670 units versus 21,727 units last year.

“We continue to significantly outperform the RV industry in both segments, motorhomes and towables. The record backlog in both RVs and Buses bodes well for continuing growth,” said Wade F. B. Thompson, Thor Chairman.

Thor is the world’s largest manufacturer of recreation vehicles and a major builder of commercial 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.