8-K

                SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549

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                             FORM 8-K
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                          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 25, 1998

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                     MILLER INDUSTRIES, INC.
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      (Exact name of Registrant as Specified in its Charter)


         Tennessee                  0-24298            62-1566286
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(State or other Jurisdiction of   (Commission File    (IRS Employer
Incorporation or Organization)        Number)        Identification No.)


                   8503 Hilltop Drive
                   Ooltewah, Tennessee                   37363
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        (Address of principal executive offices)       (Zip code)


  Registrant's telephone number, including area code: (423) 238-4171


                            Not applicable
  -------------------------------------------------------------
  (Former name or former address, if changed since last report)

ITEM 5.   OTHER EVENTS.

          On February 25, 1998, the Registrant issued the press
          release attached hereto as Exhibit 99.1

ITEM 7.   FINANCIAL STATEMENTS AND EXHIBITS.

          The following exhibit is filed herewith:

EXHIBIT
NUMBER                 DESCRIPTION OF EXHIBIT
- -------                ----------------------

99.1      Press Release dated February 25, 1998 regarding third
          quarter earnings.

                                      SIGNATURES


     Pursuant to the requirements of the Securities and Exchange
Act of 1934, the Registrant has duly caused this Report to be
signed on its behalf by the undersigned hereunto duly authorized.



                              MILLER INDUSTRIES, INC.



                              By: /s/ Frank Madonia
                              Frank Madonia
                              Vice President, Secretary and
                              General Counsel


                                February 25, 1998
                              ---------------------------
                              Date

EX-99.1

MILLER INDUSTRIES, INC.

                                  [LETTERHEAD]

FOR IMMEDIATE RELEASE:

Contact:  Frank Madonia, VP  (770) 587-1271
          Adam Dunayer, CFP  (423) 238-4171

     ATLANTA, GEORGIA, Feb. 25 /PRNewswire/ --
Miller Industries, Inc. (NYSE:  MLR - news) today announced
that its earnings for its third fiscal quarter will be below
analysts' expectations. The lower results are the result of
lower than anticipated demand for the Company's towing equipment
as well as for RoadOne's towing services. The Company attributes
the softness in demand for its products and services in part to
the unusually mild winter weather throughout most of the United
States accompanied by increased price competition for its towing
equipment. In addition, the Company experienced increased costs at
its RoadOne subsidiary. The cost increases at RoadOne were the result
of planned increases of corporate overhead to support the business
expansion as well as the typical seasonal increase in staffing to
support the winter demand at its locations. The Company affirmed
that it will continue to devote resources to develop the
infrastructure and core systems to achieve RoadOne's mission to
be a national towing service provider. This may continue to
affect earnings in the short term. The Company said that its
earnings per share for its third fiscal quarter are expected to
be in the range of $0.04 - $0.06 with revenues of approximately
$103 million.

Jeffrey I. Badgley, Chief Executive Officer, commented, "We have
been impacted by what we believe to be a general industry
slowdown of demand for new equipment, which we began to see in
early September. In addition, the unusually mild winter weather
has had the dual effect of creating a direct shortfall in revenue
from our RoadOne subsidiary and an indirect shortfall in revenue
from our manufacturing business due to reduced demand for towing
and recovery equipment. We believe that these factors will
continue to have an effect on the Company's towing and recovery
equipment sales over the next two or three quarters."

Badgley, continuing, said, "Even though the towing industry has
been adversely affected by a number of factors, which we believe
are temporarily affecting the buying decisions for towing
equipment, the execution of our business plan continues on track.
RoadOne's acquisition pipeline is as strong as ever and we are
committed to pursuing these transactions on favorable economic
terms to our shareholders. Although building a national brand in
the towing service industry has affected our profitability, we
believe there is a strong demand for the services offered by
RoadOne and remain very positive about our industry for the long
term."

Miller Industries is a leading integrated provider of vehicle
towing and recovery equipment and services. The Company markets
its towing services under the national brand name RoadOne(TM) and
its towing equipment under a number of well-recognized brands.

Except for historical information contained herein, the matters
set forth in this news release are forward-looking statements.
The Company noted that the forward-looking statements set forth
above involve a number of risks and uncertainties that could
cause actual results to differ materially from any such
statement, including the risks and uncertainties discussed under
the caption "Risk Factors" in the Company's Registration
Statements filed August 29, 1997, as amended, which discussion is
incorporated herein by this reference.

SOURCE: Miller Industries, Inc.