<SUBMISSION>
<ACCESSION-NUMBER>0001275287-06-005619
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20061030
<ITEMS>8.01
<FILING-DATE>20061101
<DATE-OF-FILING-DATE-CHANGE>20061031
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>SIMPSON MANUFACTURING CO INC /CA/
<CIK>0000920371
<ASSIGNED-SIC>3420
<IRS-NUMBER>943196943
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>001-13429
<FILM-NUMBER>061176879
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>4120 DUBLILN BLVD STE 400
<CITY>DUBLIN
<STATE>CA
<ZIP>94568
<PHONE>9255609000
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>4120 DUBLIN BLVD STE 400
<CITY>DUBLIN
<STATE>CA
<ZIP>94568
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>sm7716.htm
<DESCRIPTION>FORM 8-K
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<p  align="center"><font size="5" face="Times New Roman"><b>UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION<br> </b></font>
<font size="3"><b>Washington, D.C. 20549</b></font></p>
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<font size="5" face="Times New Roman"><b>FORM 8-K</b></font></p>
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<font size="3" face="Times New Roman"><b>CURRENT REPORT<br> Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</b></font></p>
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<font size="2" face="Times New Roman"><b>Date of Report (Date of earliest event reported):&nbsp;&nbsp;October 30, 2006</b></font></p>
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<font size="6" face="Times New Roman"><b>Simpson   Manufacturing Co., Inc.</b></font></p>  </td>
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<font size="2" face="Times New Roman"><i>(Exact   name of registrant as specified in its charter)</i></font></p>  </td>
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<font size="2" face="Times New Roman"><b>Delaware</b></font></p>  </td>
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<font size="2" face="Times New Roman"><b>0-23804</b></font></p>  </td>
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<font size="2" face="Times New Roman"><b>94-3196943</b></font></p>  </td>
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  <p align="center" style="margin-left:1em; text-indent:-1em"><font size="2" face="Times New Roman"><i>(State or other jurisdiction<br>of incorporation)</i></font></p>  </td>
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<font size="2" face="Times New Roman"><i>(Commission<br>file number)</i></font></p>  </td>
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<font size="2" face="Times New Roman"><i>(I.R.S. Employer<br>Identification No.)</i></font></p>  </td>
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<font size="2" face="Times New Roman"><b>5956 W. Las Positas Boulevard,   Pleasanton, CA 94588</b></font></p>  </td>
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<font size="2" face="Times New Roman"><i>(Address   of principal executive offices)</i></font></p>  </td>
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<font size="2" face="Times New Roman"><b>(Registrant&#146;s telephone number,   including area code):&#160; (925) 560-9000</b></font></p>  </td>
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<font size="2" face="Times New Roman">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</font></p>

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<font size="2" face="Wingdings">o</font></p>  </td>
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<font size="2" face="Times New Roman">Written communications pursuant to Rule 425 under   the Securities Act (17 CFR 230.425)</font></p>  </td>
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<font size="2" face="Wingdings">o</font></p>  </td>
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<font size="2" face="Times New Roman">Soliciting material pursuant to Rule 14a-12 under   the Exchange Act (17 CFR 240.14a-2)</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Wingdings">o</font></p>  </td>
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<font size="2" face="Times New Roman">Pre-commencement communications pursuant to Rule   14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></p>  </td>
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<font size="2" face="Wingdings">o</font></p>  </td>
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<font size="2" face="Times New Roman">Pre-commencement communications pursuant to Rule   13e-4(c) under the Exchange Act (17 CFR 240. 13e-4(c))</font></p>  </td>
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<p><font size="2" face="Times New Roman"><b>Item 8.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other Events.</b></font></p>
<p>
<font size="2" face="Times New Roman">On October 30, 2006, Simpson Manufacturing Co., Inc. announced the declaration of a cash dividend in a press release reproduced below:</font></p>
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<font size="2" face="Times New Roman">SIMPSON MANUFACTURING CO., INC.<br> ANNOUNCES DECLARATION OF CASH DIVIDEND</font></p>
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<font size="2" face="Times New Roman">Pleasanton, CA -- Simpson Manufacturing Co., Inc. announced today that, at its meeting on October 30, 2006, its Board of Directors declared a cash dividend of $0.08 per share. The record date for the dividend will be January 4, 2007, and it will be paid on January 25, 2007. </font></p>
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<font size="2" face="Times New Roman">Simpson Manufacturing Co., Inc., headquartered in Pleasanton, California, through its subsidiary, Simpson Strong-Tie Company Inc., designs, engineers and is a leading manufacturer of wood-to-wood, wood-to-concrete and wood-to-masonry connectors and fastening systems and pre-fabricated shearwalls. Simpson Strong-Tie also offers a full line of adhesives, mechanical anchors and powder actuated tools for concrete, masonry and steel. The Company&#146;s other subsidiary, Simpson Dura-Vent Company, Inc., designs, engineers and manufactures venting systems for gas and wood burning appliances. The Company&#146;s common stock trades on the New York Stock Exchange under the symbol &#147;SSD.&#148;</font></p>
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<font size="2" face="Times New Roman">For further information, contact Barclay Simpson at (925) 560-9032.</font></p>

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<font size="2" face="Times New Roman"><b>SIGNATURES</b></font></p>
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<font size="2" face="Times New Roman">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.</font></p>
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<font size="2" face="Times New Roman"><b>Simpson   Manufacturing Co., Inc.</b></font></p>  </td>
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<font size="2" face="Times New Roman">(Registrant)</font></p>  </td>
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<font size="2" face="Times New Roman"><b>DATE:&nbsp;</b>October 31, 2006</font></p>  </td>
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<font size="2" face="Times New Roman">By</font></p>  </td>
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<font size="2" face="Times New Roman">/s/ Michael J. Herbert</font></p>  </td>
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<font size="2" face="Times New Roman">Michael J. Herbert</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman">Chief Financial Officer</font></p>  </td>
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<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>sm7716ex991.htm
<DESCRIPTION>EXHIBIT 99.1
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<p  align=right><font size="2" face="Times New Roman"><b>Exhibit 99.1</b></font></p>
<p  align="center"><font size="2" face="Times New Roman"><b>Simpson Manufacturing Co., Inc. Announces Declaration of Cash Dividend</b></font></p>
<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;PLEASANTON, Calif., Oct. 31 /PRNewswire-FirstCall/ -- Simpson Manufacturing Co., Inc. announced today that at its meeting on October 30, 2006, its Board of Directors declared a cash dividend of $0.08 per share. The record date for the dividend will be January 4, 2007, and it will be paid on January 25, 2007.</font></p>
<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Simpson Manufacturing Co., Inc., headquartered in Pleasanton, California, through its subsidiary, Simpson Strong-Tie Company Inc., designs, engineers and is a leading manufacturer of wood-to-wood, wood-to-concrete and wood-to-masonry connectors and fastening systems and pre-fabricated shearwalls. Simpson Strong-Tie also offers a full line of adhesives, mechanical anchors and powder actuated tools for concrete, masonry and steel. The Company&#146;s other subsidiary, Simpson Dura-Vent Company, Inc., designs, engineers and manufactures venting systems for gas and wood burning appliances. The Company&#146;s common stock trades on the New York Stock Exchange under the symbol &#147;SSD.&#148;</font></p>
<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For further information, contact Barclay Simpson at (925) 560-9032.</font></p>
<p><font size="2" face="Times New Roman">SOURCE&#160; Simpson Manufacturing Co., Inc<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-0-&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; 10/31/2006<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/CONTACT: &#160;Barclay Simpson of Simpson Manufacturing Co., Inc., +1-925-560-9032/<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/Web site:&#160; http://www.strongtie.com /<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(SSD)</font></p>

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