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):  February 2, 2007

Simpson Manufacturing Co., Inc.

(Exact name of registrant as specified in its charter)

Delaware	0-23804	94-3196943
(State or other jurisdiction of incorporation)	(Commission file number)	(I.R.S. Employer Identification No.)
5956 W. Las Positas Boulevard, Pleasanton, CA 94588
(Address of principal executive offices)

(Registrant’s telephone number, including area code):  (925) 560-9000

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-2)

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 8.01 Other Events.

On February 5, 2007, in a press release, a copy of which is attached hereto as Exhibit 99.1 and incorporated herein by this reference, Simpson Manufacturing Co., Inc. (the “Company”) announced that its Board of Directors declared a cash dividend of $0.10 per share and authorized the Company to repurchase up to $50.0 million of its common stock.

Item 9.01 (d)	Financial Statement and Exhibits
Exhibit 99.1	Press release dated February 5, 2007.

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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.

	Simpson Manufacturing Co., Inc.
	(Registrant)
DATE:  February 5, 2007	By	/s/ Michael J. Herbert
		Michael J. Herbert
		Chief Financial Officer

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EX-99.1

Exhibit 99.1

Simpson Manufacturing Co., Inc. Announces Declaration of Cash Dividend and
Renewal of Stock Repurchase Authorization

          PLEASANTON, Calif., Feb. 5 /PRNewswire-FirstCall/ -- Simpson Manufacturing Co., Inc. announced today that, at its meeting on February 2, 2007, its Board of Directors declared a cash dividend of $0.10 per share, an increase of $0.02 per share over the dividend paid in January 2007. The record date for the dividend will be April 5, 2007, and it will be paid on April 26, 2007. Also at its February 2, 2007, meeting, the Board of Directors authorized the Company to repurchase up to $50.0 million of the Company’s common stock. The authorization will remain in effect through the end of 2007. 

          Simpson Manufacturing Co., Inc., headquartered in Pleasanton, California, through its subsidiary, Simpson Strong-Tie Company Inc., designs, engineers and is a leading manufacturer of wood-to-wood, wood-to-concrete and wood-to- masonry connectors and fastening systems and pre-fabricated shearwalls. Simpson Strong-Tie also offers a full line of adhesives, mechanical anchors and powder actuated tools for concrete, masonry and steel. The Company’s other subsidiary, Simpson Dura-Vent Company, Inc., designs, engineers and manufactures venting systems for gas and wood burning appliances. The Company’s common stock trades on the New York Stock Exchange under the symbol “SSD.”

          For further information, contact Barclay Simpson at (925) 560-9032.

SOURCE  Simpson Manufacturing Co., Inc.
          -0-                                                  02/05/2007
          /CONTACT:  Barclay Simpson of Simpson Manufacturing Co., Inc., +1-925-560-9032/
          /Web site:  http://www.strongtie.com /
          (SSD)