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 23, 2004

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


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















ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.

99.1 Press Release, dated March 23, 2004, issued by the Company.

ITEM 12. RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

On March 23, 2004, the Company issued a press release announcing the Company's
results of operations for the second fiscal quarter and six-months ended
February 29, 2004. A copy of the press release is furnished herewith as Exhibit
99.1.

The information contained in this Current Report, including the exhibit
referenced in Item 7 above, is being "furnished" pursuant to "Item 12. Results
of Operations and Financial Condition" of Form 8-K and, as such, shall not be
deemed to be "filed" for the purposes of Section 18 of the Securities Exchange
Act of 1934 or otherwise subject to the liabilities of that Section. The
information in 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.

                            LINDSAY MANUFACTURING CO.


Dated: March 23, 2004          By /s/ Bruce C. Karsk
                               ----------------------------------------
                               Bruce C. Karsk, Executive Vice President
                                     and Chief Financial Officer