Exhibit 99.2

Unaudited Financial and Other Statistical Information for the Three Month Period Ended May 31, 2008, and Guidance for Fiscal Year 2009

AZZ incorporated

Condensed Consolidated Statements of Income

(unaudited)

($ in Thousands except per share amount)

	Three Months Ended May 31, 2008
Net Sales	$	99,958,257
Cost of Sales		73,689,403
Selling, General and Administrative		9,856,521
Interest Expense		1,120,788
Net (Gain) Loss on Sale of Property, Plant and Equipment		2,607
Other (Income)		(483,767	)
		84,185,552
Income Before Income Taxes and Accounting Changes		15,772,705
Income Tax Expense		5,650,140
Income before cumulative effect of changes in accounting principles	$	10,122,565
Cumulative effect of change in accounting principles (net of tax)		-
Net Income	$	10,122,565
Income Per Share:
Basic	$	.83
Diluted	$	.82

1

Exhibit 99.2

AZZ incorporated

Condensed Consolidated Balance Sheet

 (unaudited)

($ in Thousands)

Assets:	Period Ended May 31, 2008
Current assets:
Cash and cash equivalents	$	14,217,001
Accounts receivable, net of allowance for doubtful    accounts		66,968,540
Inventories		49,755,204
Costs and estimated earnings in excess of    billings on uncompleted contracts		14,631,856
Deferred income taxes		4,625,330
Prepaid expenses and other		2,999,222
Total current assets		155,153,608
Net property, plant, and equipment		83,170,898
Goodwill, less accumulated amortization		56,536,045
Other Assets		18,916,514
	$	313,777,065
Liabilities and Shareholders’ Equity:
Current liabilities:
Accounts payable	$	21,133,012
Accrued liabilities		30,201,012
Long-term debt due within one year		-0-
Total current liabilities		51,334,024
Long-term debt due after one year		100,000,000
Deferred income taxes		5,314,254
Shareholders’ equity		157,125,787
	$	313,774,065

2

Exhibit 99.2

AZZ incorporated

Condensed Consolidated Statement of Cash Flows

 (unaudited)

($ in Thousands)

	Period Ended May 31, 2008
Net cash provide by (used in) operating activities	$	(1,884,208	)
Net cash used in investing activities		(86,219,691	)
Net cash provided by (used in) financing activities		100,093,959
Net (decrease) increase in cash and cash equivalents		11,990,060
Cash and cash equivalents at beginning of period		2,226,941
Cash and cash equivalents at end of period	$	14,217,001

3

Exhibit 99.2

AZZ incorporated

Financial and Other Statistical Information

 (unaudited)

($ in Thousands)

Information regarding operations and assets by segment is as follows:

	Three Months Ended May 31, 2008
Net sales:
Electrical and Industrial Products	$	52,006
Galvanizing Services		47,952
	$	99,958
Segment operating income (a):
Electrical and Industrial Products	$	7,932
Galvanizing Services		13,358
	$	21,290
General corporate expenses (b)	$	4,558
Interest expense		1,121
Other (income) expense, net (c)		(162	)
Income Before Taxes	$	15,773
Total assets:
Electrical and Industrial Products	$	135,565
Galvanizing Services		154,341
Corporate		23,868
	$	313,774

(a) Segment operating income consists of net sales less cost of sales, specifically identifiable general and administrative expenses, specifically identifiable selling expenses and other income and expense items that are specifically identifiable to a segment.

(b) General corporate expense consists of selling, general and administrative expense that are not specifically identifiable to a segment.

(c) Other (income) expense, net includes gains and losses on sale of property, plant and equipment and other (income) expense not specifically identifiable to a segment.

4

Exhibit 99.2

AZZ incorporated

Financial and Other Statistical Information

(unaudited)

($ in Thousand except per share amount)

	Actual Year to Date May 31, 2008			Projected Year Ended February 28, 2009
Net Sales:
Electrical and Industrial Products	$	52,006		$	220,000 to $225,000
Galvanizing Services	$	47,952		$	190,000 to $200,000
Total Sales	$	99,958		$	410,000 to $425,000
Diluted earnings per share	$	.82		$	2.95 to $3.05
Net Sales by Market Segment:
Power Generation					55,000
Transmission and Distribution					120,000
Industrial					242,000
Total Sales				$	417,500
Electrical and Industrial Products
Revenues by Industry:
Power Generation					19	%
Transmission and Distribution					46	%
Industrial					35	%
Galvanizing Services
Revenues by Industry:
Electrical and Telecommunications					24	%
OEM’s					21	%
Industrial					29	%
Bridge and Highway					5	%
Petro Chemical					21	%
Operating Margins:
Electrical and Industrial Products		15.3	%	15.5% to 16.5%
Galvanizing Services		27.9	%	23% to 24%
Cash Provided By (Use In) Operations	$	(1,884	)	$	30,000
Capital Expenditures	$	4,753		$	12,500
Depreciation and Amortization of Intangible Assets and Debt Issue Cost	$	3,039		$	11,500
Total Bank Debt	$	100,000		$	100,000
Percent of Business By Segment:
Electrical and Industrial Products		52	%		54	%
Galvanizing Services		48	%		46	%

5

Exhibit 99.2

AZZ incorporated

Financial and Other Statistical Information

(unaudited)

($ in Millions)

	Quarter Ended May 31, 2008
Book to Ship Ratio:
2/29/08 Backlog	$	134.9
Qtr. Ending 5/31/08 Bookings		106.8
Qtr. Ending 5/31/08 Shipments		99.9
5/31/08 Backlog		141.8
Book to Ship Ratio	1:07
Outstanding Accounts Receivable Days		46

6