8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 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) August 8, 2006

  MILLER INDUSTRIES, INC.

 (Exact Name of Registrant as Specified in Charter)

Tennessee	001-14124	62-1566286
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)

8503 Hilltop Drive, Suite 100, Ooltewah, Tennessee	37363
(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)

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 (see General Instruction A.2. below):

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 August 8, 2006, Miller Industries, Inc. issued a press release (the “Release”) announcing its financial results for the quarter ended June 30, 2006. A copy of the Release is furnished as Exhibit 99.1 to this Form 8-K.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(c) Exhibits.

Exhibit No.	Description
99.1	Press Release of Miller Industries, Inc. dated August 8, 2006

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.

MILLER INDUSTRIES, INC.

(Registrant)

By: /s/ J. Vincent Mish

       J. Vincent Mish

      Executive Vice President and Chief Financial Officer

Date: August 8, 2006

EX-99.1

8503 Hilltop Drive
Ooltewah, Tennessee 37363
(423) 238-4171

	APPROVED BY: Jeffrey I. Badgley Co-Chief Executive Officer
CONTACT:	Miller Industries, Inc. J. Vincent Mish, Chief Financial Officer (423) 238-4171 Frank Madonia, General Counsel (423) 238-4171 Financial Dynamics Investor Contact: Eric Boyriven (212) 850-5600

MILLER INDUSTRIES REPORTS 2006 SECOND QUARTER RESULTS

CHATTANOOGA, Tennessee, August 8, 2006 - Miller Industries, Inc. (NYSE: MLR) (the “Company”) today announced financial results for the quarter ended June 30, 2006.

For the second quarter of 2006, net sales from continuing operations were $91.9 million, compared with $92.9 million for the second quarter of 2005. Second quarter 2006 net income was $5.5 million, or $0.48 per diluted share, compared with second quarter 2005 net income of $5.2 million, or $0.45 per diluted share, which included a loss from discontinued operations of $(34,000), or $(0.00) per diluted share.

Costs of operations for the second quarter of 2006 were $78.1 million, compared to $79.5 million in the prior year period. Gross profit for the second quarter of 2006 rose to $13.9 million from $13.5 million in the second quarter of 2005. As a percentage of net sales, gross margin was 15.1% in second quarter 2006, versus 14.5% in the prior year period. The increase in gross margin over the prior year period reflects cost reductions and past pricing actions, which have helped negate the effects of raw material and energy-related cost increases over the last year.

For the second quarter of 2006, selling, general and administrative expenses were $6.4 million compared to $6.2 million for the prior year period. As a percentage of net sales, selling, general and administrative expenses were 7.0% for the second quarter of 2006, compared to 6.6% in the prior year

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MILLER INDUSTRIES REPORTS 2006 SECOND QUARTER RESULTS PAGE 2

period. The increase in selling, general and administrative expenses primarily reflects the recognition of compensation expense as prescribed by new accounting rules, as well as other personnel-related expenses.

For the 2006 second quarter, the Company reported operating income (earnings before interest and taxes) of $7.5 million, or 8.1% of net sales, compared with $7.3 million for the second quarter of 2005, or 7.9% of net sales.

Interest expense for the Company’s continuing operations in the second quarter of 2006 was $968,000, compared to $1.2 million in the second quarter of 2005, reflecting the Company’s reduction of its debt levels, as well as lower interest rates. Total senior and junior debt at June 30, 2006, was approximately $15.6 million, down from $15.9 million at March 31, 2006, and $16.3 million at December 31, 2005.

For the six-month period ended June 30, 2006, net sales rose 9.1% to $185.4 million compared to $169.8 million in the prior year period. For the first half of 2006, the Company reported net income of $11.4 million, or $0.99 per diluted share, compared to net income for the first half of 2005 of $7.2 million, or $0.64 per diluted share, which included a loss from discontinued operations of $(80,000), or $(0.00) per diluted share.

“We are pleased with our results in the second quarter, which have continued the solid level of performance we have achieved over the last year,” stated Jeffrey I. Badgley, President and Co-CEO of the Company.  “We continued to see strong overall demand from our customer base and our backlog levels remain healthy. Through our on-going cost containment initiatives, as well as past pricing actions, we were able to maintain a 15% plus gross margin level, and our 7.3% increase in net income demonstrates the leverage we have built into our business over the past year. We achieved this performance despite substantial and ongoing price pressure from our suppliers across a wide range of materials, including aluminum, steel and all petroleum-related products. ”

Mr. Badgley continued, “We are pleased with the progress we have made on our facility modernization projects, which will allow us to more efficiently face the challenges of the marketplace in the future.  We look forward to seeing the operational and financial benefits of these projects as they are completed. Additionally, in May we attended our major Florida trade show, the industry’s largest annual gathering, where we introduced a number of new

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MILLER INDUSTRIES REPORTS 2006 SECOND QUARTER RESULTS PAGE 3

products that received very positive feedback from our customers. We remain committed to maintaining our position as the world’s largest manufacturer of towing and recovery equipment with the most innovative and highest quality products in the industry, and given our current order and backlog levels look forward to continued profitability for the remainder of the year.”

In conjunction with this release, Miller Industries will host a conference call, which will be simultaneously broadcast live over the Internet. Management will host the call, which is scheduled for tomorrow, August 9, 2006, at 10:00 AM ET. Listeners can access the conference call live and archived over the Internet through a link at:

http://www.videonewswire.com/event.asp?id=35143http://www.videonewswire.com/event.asp?id=35132

Please allow 15 minutes prior to the call to visit the site, download, and install any necessary audio software. A replay of this call will be available approximately one hour after the live call ends through August 16, 2006. The replay number is (800) 642-1687, Passcode 4005999.

Miller Industries is the world’s largest manufacturer of towing and recovery equipment, and markets its towing and recovery equipment under a number of well-recognized brands, including Century, Vulcan, Chevron, Holmes, Challenger, Champion, Jige, Boniface and Eagle.

Certain matters set forth in this news release are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Statements regarding future events and developments and the Company’s future performance, as well as management’s expectations, beliefs, plans, guidance, estimates or projections relating to the future, are forward-looking statements within the meaning of these laws. The words “looking forward,” “believe,” “expect,” “likely,” “should” and similar expressions identify forward-looking statements. Forward-looking statements involve a number of risks and uncertainties that could cause actual results to differ materially from any such statement. These risks and uncertainties include risks related to the cyclical nature of our industry, general economic conditions and the economic health of our customers; our dependence on outside suppliers of raw materials and recent increases in the cost of aluminum, steel, petroleum-related products and other raw materials; the need to service our indebtedness; and those risks discussed in the Company’s filings with the Securities and Exchange Commission, including those risks discussed under the caption “Risk Factors” in the Company’s Form 10-K for fiscal 2005, which discussion is incorporated herein by this reference. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only for the date the statements were made. Except as required by law, the Company undertakes no obligation to publicly update any forward-looking statements, whether as a result of future events, new information or otherwise.

MILLER INDUSTRIES REPORTS 2006 SECOND QUARTER RESULTS PAGE 4

Miller Industries, Inc. and Subsidiaries
Condensed Consolidated Statements of Income
(In thousands except per share data)
	Three Months Ended								Six Months Ended
	June 30,								June 30,
	2006		2005			% Change			2006		2005			% Change
NET SALES	$	91,923	$	92,938			-1.1	%	$	185,359	$	169,834			9.1	%
COSTS AND EXPENSES:
COST OF OPERATIONS		78,062		79,461			-1.8	%		157,353		147,375			6.8	%
SELLING, GENERAL AND		6,400		6,175			3.6	%		12,984		11,681			11.2	%
ADMINISTRATIVE EXPENSES
INTEREST EXPENSE, NET		968		1,200			-19.3	%		1,802		2,363			-23.7	%
TOTAL COSTS AND EXPENSES		85,430		86,836			-1.6	%		172,139		161,419			6.6	%
INCOME FROM CONTINUING OPERATIONS
BEFORE INCOME TAXES		6,493		6,102			6.4	%		13,220		8,415			57.1	%
INCOME TAX PROVISION		951		903			5.3	%		1,795		1,145			56.8	%
INCOME FROM CONTINUING OPERATIONS		5,542		5,199			6.6	%		11,425		7,270			57.2	%
DISCONTINUED OPERATIONS:
LOSS FROM DISCONTINUED OPERATIONS,
BEFORE TAXES		-		(34	)		-100.0	%		-		(80	)		-100.0	%
INCOME TAX PROVISION		-		-			0.0	%		-		-			0.0	%
LOSS FROM DISCONTINUED OPERATIONS		-		(34	)		-100.0	%		-		(80	)		-100.0	%
NET INCOME	$	5,542	$	5,165			7.3	%	$	11,425	$	7,190			58.9	%
BASIC INCOME PER COMMON SHARE:
INCOME FROM CONTINUING OPERATIONS	$	0.49	$	0.46			6.5.	%	$	1.01	$	0.65			55.4	%
LOSS FROM DISCONTINUED OPERATIONS		-		-			0.0	%		-		-			0.0	%
BASIC INCOME	$	0.49	$	0.46			6.5	%	$	1.01	$	0.65			55.4	%
DILUTED INCOME PER COMMON SHARE:
INCOME FROM CONTINUING OPERATIONS	$	0.48	$	0.45			6.7	%	$	0.99	$	0.64			54.7	%
LOSS FROM DISCONTINUED OPERATIONS		-		-			0.0	%		-		-			0.0	%
DILUTED INCOME	$	0.48	$	0.45			6.7	%	$	0.99	$	0.64			54.7	%
WEIGHTED AVERAGE SHARES OUTSTANDING:
BASIC		11,337		11,197			1.3	%		11,323		11,195			1.1	%
DILUTED		11,593		11,401			1.7	%		11,596		11,409			1.6	%