Rule 424(b)(3)
                                                  File No. 333-34641



PROSPECTUS SUPPLEMENT NO. 2 DATED FEBRUARY 6, 1998
(TO PROSPECTUS DATED DECEMBER 15, 1997)


                          5,000,000 Shares

                       MILLER INDUSTRIES, INC.
                            Common Stock

     This Prospectus Supplement is part of the Prospectus dated
December 15, 1997 and should be read in conjunction therewith.

     Subsequent to December 15, 1997, the Company has acquired 11
towing service companies in separate transactions, none of which
were individually material to the financial results of the
Company and, in the aggregate, do not have such a material effect
as set forth in Rule 3-05 under Regulation S-X promulgated by the
Securities and Exchange Commission.  The Company issued an
aggregate of approximately 927,439 shares of Common Stock and
paid approximately $3,734,463 of cash in such transactions which
have been accounted for under the purchase method of accounting,
and issued an aggregate of approximately 98,823 shares of Common
Stock in such transactions which have been accounted for under
the pooling-of-interests method of accounting.  

     At February 6, 1998, the Company had entered into letters of
intent to acquire 21 additional towing service companies.  These
transactions are subject to customary conditions, including
completion of due diligence investigations and execution of
definitive acquisition agreements, among others.  The Company
intends to continue to aggressively pursue additional purchases
of towing service companies.  

     On February 6, 1998, the Company issued a press release
announcing that it has increased its revolving unsecured credit
facility from $60 million to $150 million.  The new facility has
a term of three years, and is designed to support the Company s
business plan, which includes continuing to acquire towing
service companies with a mix of cash and stock.


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   The date of this Prospectus Supplement is February 6, 1998.