SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 11-K
(Mark One)
[ X ] ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 (FEE REQUIRED)
For the Fiscal Year Ended December 31, 1993
OR
[ ] TRANSACTION REPORT PURSUANT TO SECTION 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934 (NO FEE
REQUIRED)
A. Full title of the Plan and the address of the Plan, if
different from that of the issuer named below:
VALMONT EMPLOYEE RETIREMENT SAVINGS PLAN
B. Name of issuer of securities held pursuant to the Plan
and the address of its principal executive office
VALMONT INDUSTRIES, INC.
Valley, Nebraska 68064
Pursuant to Instruction E of Form 11-K, Plan financial statements
and schedules will be filed in paper under cover of Form SE.
SIGNATURES
THE PLAN.
Pursuant to the requirements of the Securities Exchange Act
of 1934, the Trustees (or other persons who administer the
Valmont Employee Retirement Savings Plan) have duly caused this
annual report on 11-K to be signed on its behalf by the
undersigned hereunto duly authorized.
VALMONT EMPLOYEE RETIREMENT
SAVINGS PLAN
By: /s/ Mogens C. Bay
________________________
Mogens C. Bay
Policy Committee Member
By: /s/ Terry J. McClain
________________________
Terry J. McClain
Policy Committee Member
By: /s/ Tom L. Whalen
________________________
Tom L. Whalen
Policy Committee Member
Dated this 29th day of December, 1994.
EXHIBIT TO FORM 11-K
ACCOUNTANTS' CONSENT
We consent to the incorporation by reference in Registration
Statement on Form 11-K of Valmont Industries, Inc. Employee
Retirement - Master Trust of our reports dated May 27, 1994
relating to the statements of net assets available for benefits
of Valmont Industries, Inc. Employee Retirement - Master Trust as
of December 31, 1993 and 1992 and the related statement of
changes in net assets available for benefits of the year ended
December 31, 1993.
KPMG PEAT MARWICK LLP
_____________________
KPMG PEAT MARWICK LLP
Omaha, Nebraska
December 27, 1994
