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<SEC-DOCUMENT>0000080420-04-000046.txt : 20041101
<SEC-HEADER>0000080420-04-000046.hdr.sgml : 20041101
<ACCEPTANCE-DATETIME>20041101171048
ACCESSION NUMBER:		0000080420-04-000046
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20041101
DATE AS OF CHANGE:		20041101
EFFECTIVENESS DATE:		20041101

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			POWELL INDUSTRIES INC
		CENTRAL INDEX KEY:			0000080420
		STANDARD INDUSTRIAL CLASSIFICATION:	SWITCHGEAR & SWITCHBOARD APPARATUS [3613]
		IRS NUMBER:				880106100
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-63740
		FILM NUMBER:		041110779

	BUSINESS ADDRESS:	
		STREET 1:		8550 MOSLEY DR
		STREET 2:		POST OFFICE BOX 12818
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77075
		BUSINESS PHONE:		7139446900

	MAIL ADDRESS:	
		STREET 1:		8550 MOSLEY DRIVE P O BOX 12818
		STREET 2:		8550 MOSLEY DRIVE P O BOX 12818
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77075

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PROCESS SYSTEMS INC
		DATE OF NAME CHANGE:	19780926
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>form1004_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>

<HTML>
<HEAD>
<TITLE>November 1, 2004  Form S-8</TITLE>
</HEAD>
<BODY>



<!-- MARKER FORMAT-SHEET="Head Minor Center" FSL="Default" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>SECURITIES AND EXCHANGE
COMMISSION <BR><U>WASHINGTON, D.C.
20549</U> </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><b>POST-EFFECTIVE
AMENDMENT NO. 1 <BR>TO
<BR>FORM S-8 </b></FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Minor Center" FSL="Default" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>REGISTRATION STATEMENT <BR> UNDER THE SECURITIES ACT
OF 1933 </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<p ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><b>POWELL INDUSTRIES, INC.</b></FONT> <BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Exact name of
registrant as specified in its charter) </FONT></P>

<BR>
<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="3"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="3"></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD ALIGN="center" WIDTH="33%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><b>Delaware</b>    <BR>
(State of Incorporation)
</FONT></TD>
     <TD ALIGN="center" WIDTH="33%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><b>88-0106100</b><BR>
(I.R.S. Employer Identification
Number)</FONT></TD></TR>
</TABLE>
<BR>
<BR>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold 1" FSL="Default" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><b>8550 Mosley Drive,
Houston, Texas 77075-1180</b></FONT><BR><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Address of principal
executive offices) (zip code) </FONT></P><BR>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold 1" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>1992 Powell
Industries, Inc. Stock Option Plan <BR>2000 Non-Employee
Director Stock Option Plan </FONT></H1>
<BR><BR>
<!-- MARKER FORMAT-SHEET="Head Major Center Bold 1" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Copies of All
Communications to: </FONT></H1>



<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" WIDTH="80%" BORDER="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="55%" ALIGN="left"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><b>Don R. Madison    </b>                                <BR>
Chief Financial Officer                           <BR>
8550 Mosley Drive                                 <BR>
Houston, Texas  77075-1180                        <BR>
(713) 944-6900                                    <BR>
(Name and address and telephone<BR>
number, including area code, of agent for service)
</FONT></TD>
     <TD WIDTH="10%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD WIDTH="35%" ALIGN="left"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><b>Mark W. Eisenbraun, Esq.</b><BR>
Winstead Sechrest &amp; Minick P.C.<BR>
910 Travis Street, Suite 2400<BR>
Houston, Texas 77002<BR>
(713) 650-2727
</FONT></TD></TR>
</TABLE>

<BR>
<BR>
<!-- MARKER FORMAT-SHEET="Page Rule Single" FSL="Default" -->
<p align="center"><FONT FACE="Times New Roman, Times, Serif" SIZE=3><b>EXPLANATORY NOTE</b>  </FONT></p>
<HR ALIGN=LEFT WIDTH=100% SIZE=1 NOSHADE>




<!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
Post-Effective Amendment No.&nbsp;1 to the Registration Statement on Form&nbsp;S-8 (File
No.&nbsp;333-63740) (the &#147;Registration Statement&#148;), is being filed pursuant to
Rule&nbsp;414 under the Securities Act of 1933, as amended (the &#147;Securities
Act&#148;), by Powell Industries, Inc., a Delaware corporation (&#147;Powell
Delaware&#148; or the &#147;Registrant&#148;), which is the successor to Powell
Industries, Inc., a Nevada corporation (&#147;Powell Nevada&#148;), following a statutory
merger effective on October&nbsp;31, 2004 (the &#147;Merger&#148;) effected for the
purpose of changing Powell Nevada&#146;s state of incorporation to Delaware. Prior to the
Merger, Powell Delaware had no assets or liabilities other than nominal assets or
liabilities. In connection with the Merger, Powell Delaware succeeded by operation of law
to all of the assets and liabilities of Powell Nevada. The Merger was approved by the
shareholders of Powell Nevada at a meeting for which proxies were solicited pursuant to
Section&nbsp;14(a) of the Securities Exchange Act of 1934, as amended (the &#147;Exchange
Act&#148;). </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to Rule&nbsp;414(d) promulgated under the Securities Act, the Registrant hereby adopts the
Registration Statement as its own registration statement for all purposes of the
Securities Act and the Exchange Act. Moreover, the Registrant hereby amends and restates
the following Items of the Registration Statement. </FONT></P>
<BR>
<!-- MARKER FORMAT-SHEET="Page Rule Double" FSL="Default" -->
<HR ALIGN=LEFT WIDTH=100% SIZE=2 NOSHADE>
<PAGE>



<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Left Bold" FSL="Default" -->
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 3. &nbsp;&nbsp;Incorporation of Documents
by Reference. </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents (as filed with the Securities and Exchange Commission (the
&#147;Commission&#148;) by the Registrant) are incorporated by reference in this
Registration Statement: </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Flush" FSL="Default" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended
          October&nbsp;31, 2003. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Flush" FSL="Default" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;
          All other reports filed pursuant to Section 13(a) or 15(d) of the Securities
          Exchange Act of 1934 (the &#147;Exchange Act&#148;) since October&nbsp;31, 2003. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Flush" FSL="Default" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;
          The description of the Common Stock contained in the Registration Statement of
          the Registrant filed with the Commission on November 1, 2004. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Flush" FSL="Default" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;
          All documents subsequently filed by the Registrant pursuant to Section 13(a),
          13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective
          amendment which indicates that all securities offered have been sold or which
          deregisters all securities then remaining unsold, shall be deemed to be
          incorporated by reference in this Registration Statement and to be part hereof
          from the date of filing of such documents. </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major Left Bold" FSL="Default" -->
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 6.&nbsp;&nbsp; Indemnification
of Directors and Officers. </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
General Corporation Law of Delaware, under which we are incorporated, authorizes the
indemnification of directors and officers under the circumstances described below. To the
extent one of our present or former directors or officers is successful on the merits or
otherwise in defense of any action, suit or proceeding described below, the General
Corporation Law of Delaware requires that such person be indemnified against expenses,
including attorneys&#146; fees, actually and reasonably incurred by such person in
connection with such action, suit or proceeding. Article&nbsp;5 of our bylaws provides
for, and sets forth the procedures for obtaining, such indemnification. These provisions
may be sufficiently broad to indemnify such persons for liabilities under the Securities
Act of 1933. In addition, we maintain insurance which insures our directors and officers
against certain liabilities. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
General Corporation Law of Delaware gives us the power to indemnify each of our officers
and directors against expenses, including attorneys&#146; fees, and judgments, fines and
amounts paid in settlement actually and reasonably incurred by such person in connection
with any action, suit or proceeding by reason of such person being or having been one of
our directors, officers, employees or agents, or of any other corporation, partnership,
joint venture, trust or other enterprise at our request. To be entitled to such
indemnification, such person must have acted in good faith and in a manner he reasonably
believed to be in or not opposed to our best interest and, if a criminal proceeding, had
no reasonable cause to believe that the conduct was unlawful. The General Corporation Law
of Delaware also gives us the power to indemnify each of our officers and directors
against expenses, including attorneys&#146; fees, actually and reasonably incurred by such
person in connection with the defense or settlement of any action or suit by or in the
right of us to procure a judgment in our favor by reason of such person being or having
been one of our directors, officers, employees or agents, or of any other corporation,
partnership, joint venture, trust or other enterprise at our request, except that we may
not indemnify such person with respect to any claim, issue or matter as to which such
person was adjudged to be liable to us in the absence of a determination by the court
that, despite the adjudication of liability, such person is fairly and reasonably entitled
to indemnity. To be entitled to such indemnification, such person must have acted in good
faith and in a manner he reasonably believed to be in or not opposed to our best interest. </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major Left Bold" FSL="Default" -->
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8. &nbsp;&nbsp;Exhibits. </FONT></H1>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif"></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="25%" align="center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><i>Exhibit Number</i><BR><BR></FONT></TD>
     <TD WIDTH="75%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<i>Description</i><BR><BR></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD align="center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">4.1 <BR>
&nbsp;&nbsp;&nbsp;&nbsp;<BR>
&nbsp;&nbsp;&nbsp;&nbsp;<BR>
<BR><BR>
4.2 <BR>
&nbsp;&nbsp;&nbsp;&nbsp;<BR>
<BR><BR><BR>
4.3 <BR>
&nbsp;&nbsp;&nbsp;&nbsp;<BR>
<BR><BR><BR>
4.4 <BR>
&nbsp;&nbsp;&nbsp;&nbsp;<BR>
<BR><BR>
23.1
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Section Four of the Certificate of  Incorporation  of the Registrant <BR> filed with the Delaware  Secretary of State on February
11, 2004 <BR>(filed as Exhibit 3.1 to the  Registrant's  Form 8-A/A filed  November <BR>1, 2004 and
incorporated herein by reference).<BR>
<BR>
1992 Powell Industries, Inc. Stock Option Plan, including form of<BR> stock option agreement (filed with the Preliminary Proxy
Statement <BR>of the Registrant dated January 24, 1992 and incorporated herein by <BR>reference).<BR>
<BR>
Powell Industries, Inc. 2000 Non-Employee Director Stock Option<BR> Plan (filed as Exhibit 10.12 to the Registrant's Form 10-K,
as<BR> amended, for the year ended October 31, 2000 and incorporated<BR> herein by reference).<BR>
<BR>
Specimen Certificate for the Company's common stock, $0.01 par<BR> value (filed as Exhibit 4.1 to the Registrant's Form 8-A/A
filed <BR>November 1, 2004 and incorporated herein by reference).<BR>
<BR>
Consent of Deloitte &amp; Touche LLP.
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR>
</TABLE>
<BR>
<!-- MARKER FORMAT-SHEET="Page Rule Double" FSL="Default" -->
<HR ALIGN=LEFT WIDTH=100% SIZE=2 NOSHADE>
<PAGE>


<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>The
Registrant. </B>Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing a Post-Effective Amendment No. 1 to Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Houston, State of Texas, on the 31st day of October, 2004. </FONT></P>


<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH=100%>
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH></TR>
<TR VALIGN="TOP">
<TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
<TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">POWELL INDUSTRIES, INC.<BR>
<BR><BR>
By:  &nbsp;&nbsp;<u>/s/&nbsp;  THOMAS W. POWELL&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Thomas W. Powell<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;President and Chief Executive Officer<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Principal Executive and Financial Officer)<BR>
<BR><BR>
By:  &nbsp;&nbsp;<u>/s/&nbsp;  DON R. MADISON&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Don R. Madison<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Financial Officer<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Principal Accounting Officer)
</FONT></TD>
   </TR>
</TABLE>

<!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, this registration statement has been
signed below by the following persons in the capacities indicated on October 31,
2004. </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="34%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>SIGNATURE</B>    <BR>
<BR>
<BR>
<u>&nbsp;&nbsp;&nbsp;/s/&nbsp;&nbsp;THOMAS W. POWELL&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>      <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Thomas W. Powell<BR>
<BR>
<BR>
<u>&nbsp;&nbsp;&nbsp;/s/&nbsp;&nbsp;JOSEPH L. BECHERER&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>    <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Joseph L. Becherer<BR>
<BR>
<BR>
<u>&nbsp;&nbsp;&nbsp;/s/&nbsp;&nbsp;EUGENE L. BUTLER &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>     <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Eugene L. Butler<BR>
<BR>
<BR>
<u>&nbsp;&nbsp;&nbsp;/s/&nbsp;&nbsp;STEPHEN W. SEALE, JR.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u> <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Stephen W. Seale, Jr.<BR>
<BR>
<BR>
<u>&nbsp;&nbsp;&nbsp;/s/&nbsp;&nbsp;ROBERT C. TRANCHON&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>    <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Robert C. Tranchon<BR>
<BR>
<BR>
<u>&nbsp;&nbsp;&nbsp;/s/&nbsp;&nbsp;RONALD J. WOLNY&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>       <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ronald J. Wolny<BR>
<BR>
<BR>
<u>&nbsp;&nbsp;&nbsp;/s/&nbsp;&nbsp;JAMES F. CLARK&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>       <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;James F. Clark
</FONT></TD>
     <TD WIDTH="33%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b>TITLE</b><BR>
<BR>
<BR>
Chairman of the Board<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director<BR>
<BR>

</FONT></TD>

<TD WIDTH="33%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b>DATE</b><BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;October 31, 2004<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;October 31, 2004<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;October 31, 2004<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;October 31, 2004<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;October 31, 2004<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;October 31, 2004<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;October 31, 2004<BR>
<BR>

</FONT></TD></TR>
</TABLE><BR><BR>


<PAGE>

</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>exhibit23_1.htm
<DESCRIPTION>CONSENT OF PUBLIC ACCOUNTING FIRM
<TEXT>

<HTML>
<HEAD>
<TITLE>Exhibit 23.1</TITLE>
</HEAD>
<BODY>


<!-- MARKER FORMAT-SHEET="Head Right" FSL="Default" -->
<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit 23.1 </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2> CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We consent to the incorporation by reference in this Post-Effective Amendment No. 1 to
Registration Statement No. 333-63740 of Powell Industries, Inc. (the &#147;Company&#148;) on Form S-8 of our report dated
December 19, 2003 (which expresses an unqualified opinion and includes an explanatory paragraph related to the
change in the composition of the Company&#146;s reportable segments and an emphasis paragraph related to the adoption
of Statement of Financial Accounting Standards No. 142, &#147;Goodwill and Other Intangible Assets&#148;), appearing in the
Annual Report on Form 10-K of Powell Industries, Inc. for the year ended October 31, 2003.
 </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>DELOITTE &amp; TOUCHE LLP </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Houston, Texas <BR>October 29,
2004 </FONT></P>


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