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) May 17, 1999
                                
                                
                    TOTH ALUMINUM CORPORATION
      (Exact name of registrant as specified in its charter)
                                
          LOUISIANA                  0-7568             72-0646580
(State or other jurisdiction of      Commission File    (I.R.S. Employer 
incorporation or organization)       Number             Identification Number)
                                
                                
                                
         Highway 18, River Road,
       P. O. Box 250, Vacherie, LA                      70090
(Address of principal executive offices)              (Zip code)
                                
                                
                                
 Registrant's telephone number, including area code: (225) 265-8181



Item 5.  Other Events

Management's Discussion and Analysis of Financial Condition  and
Results of Operations.
     
Disclosure of Year 2000 Issues

       The  Company is engaged in the commercialization  of  its
     patented carbo-chlorination processes for the production of
     aluminum,   alumina   and  aluminum  trichloride,   silicon
     tetrachloride,  titanium  tetrachloride.   At  present  the
     company  has no ongoing manufacturing operation,  therefore
     no  revenues are derived from its operation.  Recent market
     surveys  indicate a continued growth and demand  for  these
     products beyond the year 2000.
       
       Management has conducted an extensive assessment  of  the
     Year  2000  issues,  and has concluded  there  will  be  no
     material effects on the company's business, there  will  be
     no material effects on the results of operations, and there
     will be no material effects on its financial condition.
       
       The  Company is in a 100% state of readiness for the year
     2000.   The Company has conducted extensive testing of  its
     computer and other date related systems, and has determined
     that  nearly  all are year 2000 complainant. Those  systems
     which  are  not year 2000 complainant, have been discarded.
     Furthermore, the Company has conducted an informal surveyed
     on  its  utility  companies,  telephone  company,  and  its
     banking   institutions  to  verify  they  are   year   2000
     complainant as well.
       
       The  Company  anticipates little to no ill  effects  from
     the  Year  2000.  The demand for its products  continue  to
     grow,  thereby  making  the prospects  of  a  future  joint
     venture very pausable.   The worst case scenario, would  be
     a total collapse of the US Capital Markets where by funding
     for  the  Company's future commercialization of its process
     could not be achieved.
       
       The  Company has prepared a contingency plan in the event
     of  a disruption in its ability to continue funding of  its
     ongoing  operation.  The  Company has  secured  a  personal
     commitment for its operating capital needs. However, in the
     event  of a major disruption of the Financial Markets,  the
     Company's continued existing would be in doubt.



                              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.

                                      Toth Aluminum Corporation
                                              Registrant

Date: May 17, 1999                    by: Charles Ernest Toth Jr.
                                          Charles Ernest Toth Jr.
                                          Treasurer