UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
                       PURSUANT TO SECTION 13 OR 15(d) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

        Date of Report (Date of earliest event reported): April 28, 2006

                            The Lamson & Sessions Co.
             (Exact name of registrant as specified in its charter)


                                                       
            Ohio                          1-313                   34-0349210
(State or other jurisdiction           (Commission              (IRS Employer
      of incorporation)                File Number)          Identification No.)



                                                               
25701 Science Park Drive, Cleveland, Ohio                         44122-7313
 (Address of principal executive offices)                         (Zip Code)


       Registrant's telephone number, including area code: (216) 464-3400

________________________________________________________________________________
         (Former name or former address, if changed since last report.)

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 (see General Instruction A.2. below):

[ ]  Written communications pursuant to Rule 425 under the Securities Act (17
     CFR 230.425)

[ ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

[ ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

[ ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))



ITEM 2.02. RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

     On April 28, 2006, The Lamson & Sessions Co. issued a press release
announcing its earnings for the first quarter 2006 and its estimates for net
sales and net income for both the second quarter and full year 2006. A copy of
such press release is included as Exhibit 99.1 hereto and incorporated herein by
reference.

     This Form 8-K and the attached Exhibit are furnished to, but not filed
with, the Securities and Exchange Commission.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.

(c)  Exhibits:



Number                   Exhibit
------                   -------
      
99.1     Press release, dated April 28, 2006




                                   SIGNATURES

     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.

                                        THE LAMSON & SESSIONS CO.


                                        By: /s/ James J. Abel
                                            ------------------------------------
                                        Name: James J. Abel
                                        Title: Executive Vice President,
                                               Secretary, Treasurer and
                                               Chief Financial Officer

Dated: April 28, 2006



                                INDEX TO EXHIBITS



NUMBER                   EXHIBIT
------                   -------
      
99.1     Press release, dated April 28, 2006