Exhibit 99.2

Unaudited Financial and Other Statistical Information for the Three Month Period

Ended May 31, 2005, and Guidance for Fiscal Year 2006

AZZ incorporated

Condensed Consolidated Statements of Income

(unaudited)

($ in Thousands except per share amount)

	Three Months Ended May 31, 2005
Net Sales	$	44,739,018
Cost of Sales		35,733,458
Selling, General and Administrative		5,201,077
Interest Expense		440,679
Net (Gain) Loss on Sale of Property, Plant and Equipment		58,297
Other (Income)		(134,447	)
		41,299,064
Income Before Income Taxes		3,439,954
Income Tax Expense		1,307,700
Net Income	$	2,132,254
Income Per Share:
Basic	$	0.39
Diluted	$	0.38

1

AZZ incorporated

Condensed Consolidated Balance Sheet

(unaudited)

($ in Thousands)

	Period Ended May 31, 2005
Assets:
Current assets:
Cash and cash equivalents	$	1,202,231
Accounts receivable, net of allowance for doubtful accounts		25,577,327
Inventories		21,095,300
Costs and estimated earnings in excess of billings on uncompleted contracts		3,723,941
Deferred income taxes		2,007,539
Prepaid expenses and other		553,136
Total current assets		54,159,474
Net property, plant, and equipment		35,273,542
Goodwill, less accumulated amortization		40,962,104
Other Assets		1,101,467
	$	131,496,587
Liabilities and Shareholders’ Equity:
Current liabilities:
Accounts payable	$	12,043,729
Accrued liabilities		9,295,454
Long-term debt due within one year		5,500,000
Total current liabilities		26,839,183
Long-term debt due after one year		24,000,000
Deferred income taxes		3,117,413
Shareholders’ equity		77,539,991
	$	131,496,587

2

AZZ incorporated

Condensed Consolidated Statement of Cash Flows

(unaudited)

($ in Thousands)

	Period Ended May 31, 2005
Net cash provide by operating activities	$	1,767,199
Net cash used in investing activities		(1,356,520	)
Net cash provided by (used in) financing activities		274,724
Net (decrease) increase in cash and cash equivalents		685,403
Cash and cash equivalents at beginning of period		516,828
Cash and cash equivalents at end of period	$	1,202,231

3

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, 2005
Net sales:
Electrical and Industrial Products	$	28,788
Galvanizing Services		15,951
	$	44,739
Segment operating income (a):
Electrical and Industrial Products	$	2,090
Galvanizing Services		3,742
	$	5,832
General corporate expenses (b)		1,926
Interest expense		441
Other (income) expense, net (c)		25
	$	2,392
Income Before Taxes	$	3,440
Total assets:
Electrical and Industrial Products	$	79,720
Galvanizing Services		46,542
Corporate		5,235
	$	131,497

(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

AZZ incorporated

Financial and Other Statistical Information

(unaudited)

($ in Thousand except per share amount)

	Actual Year to Date May 31, 2005			Projected Year Ended February 28, 2006
Net Sales:
Electrical and Industrial Products	$	28,788		$114,000 to $120,000
Galvanizing Services	$	15,951		$56,000 to $60,000
Total Sales	$	44,739		$170,000 to $180,000
Diluted earnings per share	$	.38		$1.08 to $1.18
Operating Margins:
Electrical and Industrial Products		7.26	%	7.5%
Galvanizing Services		23.5	%	19.0%
Cash Provided By Operations	$	1,767		$6,500
Capital Expenditures	$	1,381		$6,000
Depreciation and Amortization of Intangible Assets and Debt Issue Cost	$	1,383		$5,200

AZZ incorporated

Financial and Other Statistical Information

(unaudited)

($ in Thousand)

	Quarter Ended May 31, 2005
Book to Ship Ratio:
2/28/05 Backlog	$	64,769
Qtr. Ending 5/31/05 Bookings		44,980
Qtr. Ending 5/31/05 Shipments		44,739
5/31/05 Backlog		65,010
Book to Ship Ratio		1.01 to 1
Outstanding Accounts Receivable Days		56

5