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):
                                 March 22, 2006

                            LINDSAY MANUFACTURING CO.
                            -------------------------
             (Exact name of registrant as specified in its charter)

        Delaware                  1-13419                   47-0554096
------------------------   ------------------------  -------------------------
(State of Incorporation)   (Commission File Number)        (IRS Employer
                                                       Identification  Number)

              2707 North 108th Street
                    Suite 102
                 Omaha, Nebraska                            68164
      ----------------------------------------          ------------
     (Address of principal executive offices)            (Zip Code)

                                 (402) 428-2131
               --------------------------------------------------
              (Registrant's telephone number, including area code)

                                 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:

[ ] Written communications 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-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 March 22, 2006, Lindsay Manufacturing Co. (the "Company") issued a
press release announcing the Company's results of operations for its second
quarter of fiscal 2006 ended February 28, 2006. A copy of the press release is
furnished herewith as Exhibit 99.1.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS

      99.1 Press Release, dated March 22, 2006, issued by the Company

      The information contained in this Current Report under Item 2.02,
including the exhibit referenced in Item 9.01 below, is being "furnished"
pursuant to "Item 2.02. Results of Operations and Financial Condition" of Form
8-K and, as such, shall not be deemed to be "filed" for purposes of Section 18
of the Securities and Exchange Act of 1934, as amended, or otherwise subject to
the liabilities of that Section. The information in Item 2.02 of this Current
Report shall not be incorporated by reference into any registration statement or
other document pursuant to the Securities Act of 1933, as amended, except as
shall be expressly set forth by specific reference in such filing.

                                   SIGNATURES

      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.

Dated: March 23, 2006                  LINDSAY MANUFACTURING CO.

                                       By: /s/ David Downing
                                           -------------------------------------
                                           David Downing, Vice President and
                                           Chief Financial Officer