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


                                  July 21, 2003
                Date of Report (Date of earliest event reported)


                            Valmont Industries, Inc.
             (Exact name of registrant as specified in its charter)

Delaware                             0-3701               47-0351813
(State or other jurisdiction  (Commission File Number)   (IRS Employer
of incorporation)                                         Identification No.)



                                One Valmont Plaza
                              Omaha, Nebraska 68154
               (Address of principal executive offices) (Zip Code)


                          (402) 963-1000 (Registrant's
                     telephone number, including area code)


Item 7. Financial Statement and Exhibits. Exhibit 99.1 Press Release. Item 9. Regulation FD Disclosure; Item 12. Disclosure of Results of Operations and Financial Condition. Valmont Industries, Inc. issued a press release on July 21, 2003 with earnings information on the company's quarter and six months ended June 28, 2003. The press release is furnished with this Form 8-K as Exhibit 99.1.

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. Valmont Industries, Inc. Date: July 21, 2003 By: /s/ Terry J. McClain ------------------------ Terry J. McClain Senior Vice President and Chief Financial Officer


                    Valmont Announces Second Quarter Earnings

     Highlights:

o    Net sales decline 11% on weaker utility and wireless market  conditions.

o    Growth in lighting and international irrigation sales.

o    Coatings  performance  impacted by weakness in U.S.  industrial sectors and
     lower internal utility and wireless communication volumes.

o    Net  earnings  decrease  38.2% from record 2002 second  quarter  levels.

o    Operating cash flow exceeds $25 million.

     Omaha,  NE - Valmont  Industries,  Inc.  (NYSE:  VMI),  the leading  global
manufacturer  of  engineered   support   structures  and  coating  services  for
infrastructure,  and mechanized  irrigation equipment for agriculture,  reported
second quarter 2003 net earnings of $6.4 million, or 26 cents per diluted share,
versus  second  quarter  2002 net  earnings  of $10.3  million,  or 42 cents per
diluted share. Sales for the second quarter were $201 million compared with $225
million for the same period of 2002.

     For the first  six  months  of 2003,  Valmont's  net  earnings  were  $13.7
million,  or 56 cents per  diluted  share,  compared  with 2002  first  half net
earnings of $17.1 million,  or 70 cents per diluted share.  First half sales for
2003 were $408 million versus $434 million in 2002.

     Second Quarter 2003 Review:

     "Net sales  declined 11% primarily due to sharply lower utility  volume and
pricing,  as  well as  continued  weakness  in the  communication  and  coatings
markets," said Mogens C. Bay,  Valmont's  Chairman and Chief Executive  Officer.
"International  irrigation sales were significantly higher due to strong markets
in Brazil and South Africa,  offsetting  lower sales in North  America.  Overall
profitability  declined due to lower infrastructure product sales and production
levels. This resulted in less fixed cost absorption.  In total, operating income
fell 30% compared to last year's record levels."

     "This is the first  quarter of combining  the  businesses  of the poles and
wireless communication segments as the Engineered Support Structures Segment. We
expect to achieve  annualized  savings of  approximately $4 million through this
combination.  We are seeing good  synergies as a result of this action.  We have
been  successful  in using  the  engineering  and  manufacturing  skills  of our
wireless  communication group and the distribution  channels of our utility, and
lighting and traffic  groups to develop new products and attract new  customers.
For  example,  new sign  structures  designed and  manufactured  by the wireless
communication  group are being successfully  marketed through Valmont's lighting
and traffic  distribution  channels."

Second Quarter  Summary -  Infrastructure Markets:

     Engineered Support Structures Segment sales of $93.4 million  represented a
19%  decline  from  2002  levels.   Whereas   lighting  and  traffic  sales  and
profitability were higher,  lower sales and profitability of utility products in
North America more than offset the increases. As a result,  operating income for
the  segment  fell by 62% to  $3.1  million.  Utilities  and  independent  power
producers   have  reduced   capital   spending.   Additionally,   weak  wireless
communication  markets caused some communication pole manufacturers to enter the
utility market. These factors have combined to create a very competitive pricing
environment.  During the second quarter,  Valmont maintained pricing discipline,
giving up some market share. Valmont has recently supported its market position,
resulting in a growing utility backlog, although at lower margins. The long-term
outlook  remains  favorable  for the  utility  market.  Needed  upgrades  to the
electrical transmission grid should support growth. Power generating capacity is
also expected to expand over time in order to sustain economic growth around the
world.

     Lighting and traffic sales increased 9% globally.  Lighting sales in Europe
were similar to 2002 in local currency, but higher in U.S. dollars. In the U.S.,
conditions in the road and highway  construction markets remain firm. Safety and
improving  traffic flow remain  important  drivers of sales growth.  New product
introductions have further contributed to growth.

     In China, Valmont's Shanghai facility is operating at capacity.  Sales were
slightly lower in lighting,  but this was more than offset by higher utility and
wireless  communication sales. New utility product  introductions have been well
received.  Increased  volumes from the broader product  offering led to improved
profitability.

     Global sales of wireless  communication  structures and components were 13%
lower as markets remain weak.  Service providers have delayed network expansions
and their capital  spending  remains  constrained.  To better  utilize its tower
manufacturing  facilities,  Valmont  is  developing  a wider  range  of sign and
support structures. There is a growing backlog for these products.

     In the Coatings  Segment,  sales of $23.6  million were 13% lower than last
year. A sluggish U.S.  industrial  economy  resulted in lower demand for coating
services.  Internal  volumes were  substantially  lower due to the weak domestic
utility and wireless communication  markets.  Operating profits fell 56% to $1.1
million as a result of lower sales, reduced absorption of fixed costs and higher
natural gas prices.

Second Quarter Summary - Agricultural Markets:

     In the  Irrigation  Segment,  second  quarter  sales  increased 1% to $71.3
million.  Stronger  international  sales  offset  lower  North  American  sales.
Operating income of $8.7 million was 10% higher than last year.

     The main factors  dampening  North  American  sales were lower crop prices,
wetter  growing  conditions  and  delays in  implementing  certain  conservation
features of the U.S. farm program.  Water conservation measures in the U.S. farm
bill  promote the use of highly  efficient  irrigation  methods,  which  include
mechanized irrigation equipment.  Delays in the implementation of these programs
have caused some growers to postpone equipment  purchases.  Additionally,  lower
potato prices unfavorably impacted demand in the Pacific Northwest.

     International  sales and profits improved.  In Brazil, the market benefited
from higher crop prices and supportive  government  farm programs.  Markets were
strong in South  Africa and  Australia  due to dry  conditions  and higher  crop
prices. The war in Iraq halted sales activity in the Middle East. As a result of
Valmont's  strategy of  manufacturing  in key  agricultural  markets  around the
world, the Company continues to increase its international sales and earnings.

     Tubing Segment sales of $14 million were 12% lower than in 2002, due to the
slowdown in the U.S.  industrial economy and pricing pressure.  Operating income
of $1.4 million was 15% lower than the second quarter of 2002.

     Second-Half Outlook:

     Commenting  on the outlook  for the second half of the year,  Mr. Bay said,
"Weakness in the utility and wireless  communication markets and a sluggish U.S.
industrial  economy continue to impact our businesses.  We are actively pursuing
opportunities  to grow revenues and reduce costs. The outlook for all of 2003 is
a modest  reduction  in sales.  Earnings per share for the year are likely to be
down 10 to 20 percent. Our businesses, however, continue to generate strong cash
flows,  and we will  support  our market  leadership  positions.  In view of the
strong  underlying  drivers of our markets,  we remain  confident that, when the
industrial  sectors  recover,  we will  be very  well  positioned  for  improved
performance and further growth."

     An  audio  discussion  of  Valmont's  second  quarter  results  by  Valmont
officers,  Mogens C. Bay,  Chairman and Chief  Executive  Officer,  and Terry J.
McClain,  Senior Vice President and Chief Financial  Officer,  will be available
live via the Internet at 8:00 a.m.  July 22, 2003 CDT, by pointing  browsers to:
http://www.valmont.com/investor_relations/call.shtml.  After  the  event you may
listen by  accessing  the above link or by  telephone.  Dial  1-800-642-1687  or
706-645-9291,  and enter the Conference ID#: 1758333  beginning July 22, 2003 at
10:00 a.m. CDT through 12:00 p.m. CDT on July 29, 2003.

     Valmont is the global leader in designing and manufacturing  poles,  towers
and  structures  for lighting and traffic,  wireless  communication  and utility
markets,  and a provider of protective coating services.  Valmont also leads the
world  in  mechanized  irrigation  equipment  for  agriculture,  enhancing  food
production while conserving and protecting natural water resources. In addition,
Valmont  produces  a wide  variety  of  tubing  for  commercial  and  industrial
applications.

     This release contains forward-looking statements, within the meaning of the
Private Securities  Litigation Reform Act of 1995. These statements are based on
management's  current  views and estimates  and are subject to  uncertainty  and
changes in  circumstances.  Future economic and market  circumstances,  industry
conditions,  Company performance and financial results,  operating efficiencies,
availability and price of raw materials,  availability and market  acceptance of
new  products,   product  pricing,   domestic  and   international   competitive
environment,   actions  and  policy   changes  of  domestic  and   international
governments and other risks described from time to time in Valmont's  reports to
the  Securities and Exchange  Commission are examples of factors,  among others,
that could  cause  results to differ  materially  from  those  described  in the
forward-looking  statements.  The  Company  cautions  that  any  forward-looking
statements  included in this press  release is made as of the date of this press
release  and the  Company  does not  undertake  to  update  any  forward-looking
statement.

VALMONT INDUSTRIES, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Dollars in thousands, except per share amounts) (unaudited) Second Quarter Year-to-Date 13 Weeks Ended 26 Weeks Ended -------------------------------------------------------- 29-Jun-03 28-Jun-02 29-Jun-03 28-Jun-02 ------------------------------------------ ------------- Net sales $ 200,666 $ 225,090 $ 407,960 $ 433,738 Cost of sales 149,178 164,008 303,619 317,423 -------- -------- -------- ------- Gross profit 51,488 61,082 104,341 116,315 Selling, general and administrative expenses 37,757 41,500 75,559 80,813 ------- ------- ------- ------ Operating income 13,731 19,582 28,782 35,502 ------- ------- ------- ------ Other income (deductions) Interest expense (2,631) (3,053) (5,316) (6,252) Interest income 317 194 551 529 Miscellaneous (117) (259) (155) (565) ----- ----- ----- ----- (2,431) (3,118) (4,920) (6,288) ------- ------- ------- ------- Earnings before income taxes, minority interest, equity in earnings (losses) of non- consolidated subsidiaries and change in accounting principle 11,300 16,464 23,862 29,214 Income tax expense 4,114 5,995 8,762 10,718 ------ ------ ------ ------ Earnings before minority interest, equity in earnings (losses) of nonconsolidated subsidiaries and change in accounting principle 7,186 10,469 15,100 18,496 Minority interest (after tax) (717) (438) (988) (418) Earnings (losses) in nonconsolidated subsidiaries (102) 275 (452) (503) Cumulative effect of change in accounting principle - - - (500) ----- ----- ----- ----- Net earnings $ 6,367 $ 10,306 $ 13,660 $ 17,075 ======== ========= ========= ======== Average shares outstanding (000's) - Basic 23,786 24,076 23,832 24,054 ======= ======= ======= ====== Earnings per share - Basic $ 0.27 $ 0.43 $ 0.57 $ 0.71 ======= ======= ======= ====== Average shares outstanding (000's) - Diluted 24,300 24,655 24,345 24,505 ======= ======= ======= ====== Earnings per share - Diluted $ 0.26 $ 0.42 $ 0.56 $ 0.70 ======= ======= ======= ====== Cash dividends per share $ 0.080 $ 0.075 $ 0.155 $ 0.140 ======== ======== ======== =======

VALMONT INDUSTRIES, INC. AND SUBSIDIARIES SUMMARY OPERATING RESULTS (Dollars in thousands) (unaudited) Second Quarter Year-to-Date 13 Weeks Ended 26 Weeks Ended ---------------------------- ------------- ------------- 29-Jun-03 28-Jun-02 29-Jun-03 28-Jun-02 ---------------------------- ------------- ------------- Net sales Engineered Support Structures $ 93,409 $ 115,270 $ 185,289 $ 221,208 Coatings 23,556 26,943 50,718 54,492 ------- ------- ------- ------ Infrastructure products 116,965 142,213 236,007 275,700 Irrigation 71,344 70,583 146,913 135,943 Tubing 14,015 15,867 30,476 29,745 ------- ------- ------- ------ Agriculture products 85,359 86,450 177,389 165,688 Other 4,461 4,265 9,077 8,373 Less: Intersegment sales (6,119) (7,838) (14,513) (16,023) ------- ------- -------- -------- Total $ 200,666 $ 225,090 $ 407,960 $ 433,738 ========== ========== ========== ========= Operating Income Engineered Support Structures 3,107 8,139 5,322 13,152 Coatings 1,104 2,528 2,737 4,772 ------ ------ ------ ----- Infrastructure products 4,211 10,667 8,059 17,924 Irrigation 8,721 7,929 18,730 15,219 Tubing 1,385 1,633 3,001 3,195 ------ ------ ------ ----- Agriculture products 10,106 9,562 21,731 18,414 Other (586) (647) (1,008) (836) ----- ----- ------- ----- Total $ 13,731 $ 19,582 $ 28,782 $ 35,502 ========= ========= ========= ======== Valmont has four reportable segments organized on a worldwide product basis. Engineered Support Structures: This segment consists of the manufacture of engineered metal structures and components for the lighting, traffic, utility and wireless communication industries. Coatings: This segment consists of galvanizing, anodizing and powder coating services. Irrigation: This segment consists of the manufacture of agricultural irrigation equipment and related parts and services. Tubing: This segment consists of the manufacture of tubular products. In addition to these four reportable segments, Valmont also has other businesses that individually are not more than 10% of consolidated net sales. These businesses, which include wind energy development, machine tool accessories and industrial fasteners, are reported in the "Other" category.

VALMONT INDUSTRIES, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS (Dollars in thousands) (unaudited) 29-Jun-03 28-Jun-02 ------------- ------------- ASSETS Current assets: Cash and cash equivalents $ 28,642 $ 16,920 Accounts receivable, net 135,341 139,690 Inventories 115,973 103,845 Prepaid expenses 7,447 5,973 Refundable and deferred income taxes 10,268 13,644 ------- ------ Total current assets 297,671 280,072 Property, plant and equipment, net 187,005 202,936 Goodwill and other assets 89,597 93,170 ------- ------ $ 574,273 $ 576,178 ========== ========= LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Current installments of long-term debt $ 11,778 $ 11,076 Notes payable to banks 12,415 10,665 Accounts payable 56,105 50,262 Accrued expenses 51,283 62,822 Dividend payable 1,915 1,806 ------ ----- Total current liabilities 133,496 136,631 Long-term debt, excluding current installments 142,836 167,053 Other long-term liabilities 43,485 37,315 Shareholders' equity 254,456 235,179 -------- ------- $ 574,273 $ 576,178 ========== =========