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                                  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): May 3, 2004


                   NORTH AMERICAN GALVANIZING & COATINGS, INC.
               (Exact name of registrant as specified in charter)



           DELAWARE                       1-3920                 71-0268502
(State or other jurisdiction     (Commission File Number)      (IRS Employer
      of incorporation)                                      Identification No.)


                   2250 EAST 73RD STREET, OKLAHOMA 74136-6832
               (Address of principal executive offices) (Zip Code)


      (Registrant's telephone number, including area code): (918) 494-0964



                                 NOT APPLICABLE
         (Former name or former address, if changed since last report.)

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ITEM 9. REGULATION FD DISCLOSURE

On May 3, 2004, North American Galvanizing & Coatings, Inc. issued a press
release in the form attached as Exhibit 99.1, which is incorporated herein by
reference. The furnishing of this information shall not be deemed an admission
as to the materiality of the information included in this Current Report. This
information is not filed but is furnished pursuant to Regulation FD.





































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.


Date:  May 3, 2004

                                  North American Galvanizing & Coatings, Inc.


                                  By: /s/ Paul R. Chastain
                                      -------------------------------------
                                      Paul R. Chastain
                                      Vice President and Chief Financial Officer


























                                  EXHIBIT INDEX


Exhibit No.     Description
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   99.1         Press release, dated May 3, 2004, of North American Galvanizing
                & Coatings, Inc.