UNITED STATES

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): January 4, 2006

ROANOKE ELECTRIC STEEL CORPORATION

(Exact name of registrant as specified in its charter)

Virginia

0-2389

54-0585263

(State or other jurisdiction of

incorporation or organization)

(Commission File Number)

(I.R.S. Employer

Identification Number)

102 Westside Boulevard, NW

Roanoke, Virginia

24017

(Address of principal executive offices)

(Zip Code)

(540) 342-1831

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

x	Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-12(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 January 4, 2006, Roanoke Electric Steel Corporation issued a news release reporting its financial results for the quarter and year ended October 31, 2005. A copy of the news release is furnished and attached to this report as Exhibit 99.1.

Item 9.01. Financial Statements and Exhibits

(d)

Exhibits

The following are furnished as Exhibits to this Report.


Exhibit No.		Description of Exhibit
99.1		News release issued January 4, 2006 (FILED HEREWITH)

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.


ROANOKE ELECTRIC STEEL CORPORATION

By:		/s/ Donald G. Smith
		Donald G. Smith
		Chairman and Chief Executive Officer

Dated: January 4, 2006

EXHIBIT INDEX


Exhibit No.		Description of Exhibit
99.1		News release issued January 4, 2006 (FILED HEREWITH)

ROANOKE ELECTRIC STEEL CORP 8-K