NOTIFICATION OF THE REMOVAL FROM LISTING AND REGISTRATION OF THE STATED SECURITIES

The New York Stock Exchange hereby notifies the SEC of its intention to remove the entire class of the stated securities from listing and registration on the Exchange at the opening of business on June 22, 2006, pursuant to the provisions of Rule 12d2-2 (a).

[  X  ] 17CFR240.12d2-2(a)(3)  That on May 25, 2006 the instruments representing the securities comprising the entire class of this security came to evidence, by operation of law or otherwise, other securities in substitution therefor and represent no other right except, if such be the fact, the right  to receive an immediate cash payment.

The merger between Stewart & Stevenson Services, Inc. and Santana Acquisition Corp., a wholly owned subsidiary corporation of Armor Holdings, Inc. became effective on May 25, 2006.  Each share of Common Stock of Stewart & Stevenson Services, Inc. was converted into $36.50 in cash per share.

The Exchange also notifies the Securities and Exchange Commission that as a result of the above indicated conditions this security was suspended from trading on May 26, 2006.