Washington, D.C. 20549


                                    Form 8-K

                                 CURRENT REPORT

                        Pursuant to Section 13 or 15(d)
                     of the Securities Exchange Act of 1934

                                 April 25, 2005
                                 Date of Report
                       (Date of earliest event reported)

                                Metals USA, Inc.
             (Exact name of registrant as specified in its charter)

          Delaware                 1-13123               76-0533626
------------------------------ --------------- ---------------------------------
(State or other jurisdiction     (Commission            (IRS Employer
      of incorporation)            File No.)          Identification No.)

                 One Riverway; Suite 1100, Houston, Texas 77056
              (Address of Principal Executive Offices) (Zip Code)

                                 (713) 965-0990
              (Registrant's Telephone Number, Including Area Code)

         (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:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
    Act (17 CFR 240.14d 2(b))

[ ] 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 April 25, 2005, Metals USA, Inc. issued a press release announcing
financial results relating to its first quarter ended March 31, 2005. A copy of
the press release is attached hereto as Exhibit 99.1 and is incorporated herein
by reference. The press release should be read in conjunction with the note
regarding forward-looking statements, which is included in the text of the press

     The information in this Form 8-K and the exhibit attached hereto shall not
be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of
1934, nor shall it be deemed incorporated by reference in any filing under the
Securities Act of 1933, unless expressly set forth by specific reference in such

Item 9.01 Financial Statements and Exhibits.

  (c)    Exhibits

 99.1    Press release issued by Metals USA, Inc., dated April 25, 2005.


     Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the registrant has duly caused this report to be signed on its behalf
by the undersigned, hereunto duly authorized.

Date: April 25, 2005

                                          Metals USA, Inc.

                                          By: /s/ Terry Freeman

                                              Terry L. Freeman
                                              Senior Vice President and Chief
                                              Financial Officer