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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MsxGZ26aJx0opbgKopv0uNsCEPInzGfgmEr92pzfzdUGDJIB8qYe1d8Q1tkH7fba
 WWKD1sLwknn24iRGOFg1Ww==

<SEC-DOCUMENT>0001181431-07-053104.txt : 20070820
<SEC-HEADER>0001181431-07-053104.hdr.sgml : 20070820
<ACCEPTANCE-DATETIME>20070820162055
ACCESSION NUMBER:		0001181431-07-053104
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070809
FILED AS OF DATE:		20070820
DATE AS OF CHANGE:		20070820

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACR GROUP INC
		CENTRAL INDEX KEY:			0000711307
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-HARDWARE & PLUMBING & HEATING EQUIPMENT & SUPPLIES [5070]
		IRS NUMBER:				742008473
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			0228

	BUSINESS ADDRESS:	
		STREET 1:		3200 WILCREST DR
		STREET 2:		STE 440
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		7137808532

	MAIL ADDRESS:	
		STREET 1:		3200 WILCREST DR
		STREET 2:		STE 440
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WATSCO INC
		CENTRAL INDEX KEY:			0000105016
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-HARDWARE & PLUMBING & HEATING EQUIPMENT & SUPPLIES [5070]
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32841
		FILM NUMBER:		071068153

	BUSINESS ADDRESS:	
		STREET 1:		2665 S BAYSHORE DR
		STREET 2:		STE 901
		CITY:			COCONUT GROVE
		STATE:			FL
		ZIP:			33133
		BUSINESS PHONE:		3058580828

	MAIL ADDRESS:	
		STREET 1:		2665 SOUTH BAYSHORE DR, STE 901
		CITY:			COCONUT GROVE
		STATE:			FL
		ZIP:			33133
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>rrd169978.xml
<DESCRIPTION>ACR FORM 3
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-08-09</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000711307</issuerCik>
        <issuerName>ACR GROUP INC</issuerName>
        <issuerTradingSymbol>BRR</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000105016</rptOwnerCik>
            <rptOwnerName>WATSCO INC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>2665 S. BAYSHORE DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 901</rptOwnerStreet2>
            <rptOwnerCity>COCONUT GROVE</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>33133</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10969946</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Includes shares of Issuer's common stock owned by the Reporting Person's wholly-owned subsidiary, Coconut Grove Holdings, Inc.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Barry S. Logan, Senior Vice President, Watsco, Inc.</signatureName>
        <signatureDate>2007-08-20</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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