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): November 26, 2007

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:

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 November 26, 2007, Thor Industries, Inc. (the “Company”) issued a press release announcing certain financial results and other information for the quarter ended October 31, 2007. 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 Item 2.02 of 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 November 26, 2007, 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: November 29, 2007	By:	/s/ Walter Bennett
		Name:	Walter Bennett
		Title:	Executive Vice President

2

EXHIBIT INDEX

Exhibit Number	Description
99.1	Copy of press release, dated November 26, 2007, 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
N E W S      R E L E A S E

Date:	November 26, 2007
Contact:	Wade F. B. Thompson or Peter B. Orthwein

THOR REPORTS QUARTERLY RESULTS; IMPROVED MARGINS, STRONG CASH FLOW

Thor Industries, Inc. (NYSE:THO), today reported increased sales, net income, and E.P.S. for the first quarter ended October 31, 2007.

Net income was $38,209,000, up 25% from last year’s $30,597,000. E.P.S. were 69¢ versus 55¢ last year. Sales for the quarter were $763.7 million, up 5% from $727.7 million last year.

RV income before tax in the quarter was $57,665,000, up 24% from $46,468,000 last year. Bus income before tax was $4,139,000, up 37% from $3,020,000 last year. RV sales in the quarter were $664.2 million, up 5% from $635.9 million last year. Bus sales were $99.5 million up 8% from $91.8 million last year. Net corporate costs were $1.3 million versus $.5 million last year.

Thor backlog on October 31, 2007, was $476 million, up 17% from $406 million last year. RV backlog was $249.7 million, up 33% from $188.4 million last year and Bus backlog was $226.3 million, up 4% from $217.9 million last year.

“Cash and short term investments increased to $265 million from $207 million last year even after paying a special dividend of $112 million on October 8, 2007. Our financial condition and cash flow continue to be exceptionally strong. In each of our business segments¯towables, motorized, and buses¯we increased sales, net before tax, and margins and we expect continuing improved margins, net income, and growth as the year progresses,” 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 certain statements that are “forward looking” statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934 as amended. These forward looking statements involve uncertainties and risks. There can be no assurance that actual results will not differ from our expectations. Factors which could cause materially different results include, among others, additional issues that may arise in connection with the findings of the completed investigation of the Audit Committee of the Board of Directors of Thor Industries, Inc. (the “Company”) and the SEC’s requests for additional information, fuel prices, fuel availability, interest rate increases, increased material costs, the success of new product introductions, the pace of acquisitions, cost structure improvements, competition and general economic conditions and the other risks and uncertainties discussed more fully in Item 1A of the Company’s Annual Report on Form 10-K for the year ended July 31, 2007. The Company disclaims any obligation or undertaking to disseminate any updates or revisions to any change in expectation of the Company after the date hereof or any change in events, conditions or circumstances on which any statement is based except as required by law.

THOR INDUSTRIES, INC.
STATEMENT OF INCOME FOR THE 3 MONTHS ENDED OCTOBER 31, 2007 & 2006
$000 except per share — unaudited

	3 MONTHS ENDED OCTOBER 31
	2007		%			2006		%
Net sales	$	763,736				$	727,716
Gross profit	$	101,275		13.3	%	$	89,168		12.3	%
Selling, general and administrative	$	45,197		5.9	%	$	43,208		5.9	%
Amortization of intangibles	$	213		—		$	237		—
Interest income (net)	$	3,836		.5	%	$	2,723		.4	%
Other income	$	779		.1	%	$	550		.1	%
Income before taxes	$	60,480		7.9	%	$	48,996		6.7	%
Taxes	$	22,271		2.9	%	$	18,399		2.5	%
Net income	$	38,209		5.0	%	$	30,597		4.2	%
E.P.S. — basic	$	0.69				$	0.55
E.P.S. — diluted	$	0.68				$	0.55
Average common shares outstanding-basic		55,757,338					55,613,302
Average common shares outstanding-diluted		55,966,614					55,904,797

SUMMARY BALANCE SHEETS — October 31 ($000) (unaudited)

	2007		2006			2007		2006
Cash and equivalents	$	104,451	$	95,963	Current liabilities	$	295,728	$	272,182
Investments, short term		160,550		110,815	Other liabilities		46,220		13,862
Accounts receivable		179,217		159,263	Stockholders' equity		676,123		670,307
Inventories		187,879		207,168
Deferred income tax and other		31,079		29,570
Total current assets		663,176		602,779
Fixed assets		157,091		158,178
Investments-joint ventures		3,119		2,917
Goodwill		165,663		165,663
Other assets		29,022		26,814
Total	$	1,018,071	$	956,351		$	1,018,071	$	956,351