----

----

----

| x | ANNUAL      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|---|------------------------------------------------------------------------------------------------|

|   | OR |
|--------|----|

| o | TRANSITION      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|---|----------------------------------------------------------------------------------------------------|

----

| Tennessee                                                           |   | 62-1566286                                |
|---------------------------------------------------------------------|--------|-------------------------------------------|
| (State      or other jurisdiction of incorporation or organization) |   | (I.R.S.      Employer Identification No.) |
|                                                                |   |                                      |
| 8503      Hilltop Drive, Ooltewah, Tennessee                        |   | 37363                                     |
| (Address      of principal executive offices)                       |   | (Zip      Code)                           |

----

| Title of Each      Class                    |   | Name of Each Exchange      on Which Registered |
|---------------------------------------------|--------|------------------------------------------------|
|                                        |   |                                           |
| Common      Stock, par value $.01 per share |   | New      York Stock Exchange                   |

----

----

| Large      Accelerated Filer | o      | Accelerated      Filer         | x      |
|------------------------------|--------|--------------------------------|--------|
|                         |   |                           |   |
| Non-accelerated      Filer   | o      | Smaller      Reporting Company | o      |

----

----

| ITEM 5. | MARKET      FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER      PURCHASES OF EQUITY SECURITIES |
|---------|------------------------------------------------------------------------------------------------------------------------------|

|                                        |   | Price      Range of Common Stock |   |
|---------------------------------------------|--------|----------------------------------|--------|
| Period                                      |   | High                             |   |   | Low |   |
| Year      Ended December 31, 2006           |   |                             |   |   |   |   |
| First      Quarter                          |   | $                                | 26.13  |   |   | $ | 19.72 |   |
| Second      Quarter                         |   |                             | 29.31  |   |   |   | 17.60 |   |
| Third      Quarter                          |   |                             | 21.50  |   |   |   | 16.61 |   |
| Fourth      Quarter                         |   |                             | 24.71  |   |   |   | 17.95 |   |
| Year      Ended December 31, 2007           |   |                             |   |   |   |   |   |   |
| First      Quarter                          |   | $                                | 24.18  |   |   | $ | 20.34 |   |
| Second      Quarter                         |   |                             | 26.08  |   |   |   | 21.78 |   |
| Third      Quarter                          |   |                             | 26.45  |   |   |   | 15.23 |   |
| Fourth      Quarter                         |   |                             | 18.04  |   |   |   | 11.72 |   |
| Year      Ending December 31, 2008          |   |                             |   |   |   |   |   |   |
| First      Quarter (through March 10, 2008) |   | $                                | 14.15  |   |   | $ | 11.06 |   |

----

|                               |   | 12/31/02 |   |   | 12/31/03 |   |   | 12/31/04 |   |   | 12/30/05 |   |   | 12/29/06 |   |   | 12/31/07 |   |
|------------------------------------|--------|----------|--------|--------|----------|--------|--------|----------|--------|--------|----------|--------|--------|----------|--------|--------|----------|--------|
| Miller      Industries, Inc.       |   | 100      |   |   | 124      |   |   | 350      |   |   | 629      |   |   | 744      |   |   | 424      |   |
| NYSE      Composite Index(1)       |   | 100      |   |   | 129      |   |   | 145      |   |   | 155      |   |   | 183      |   |   | 195      |   |
| S&P      Construction Index(2) |   | 100      |   |   | 170      |   |   | 206      |   |   | 237      |   |   | 254      |   |   | 345      |   |

----

| (1) | The      New York Stock Exchange revised the NYSE Composite Index as of December      31, 2002.  The change recalibrated the base year as December 31,      2002.                                                                                                                                                                                                                                                             |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2) | For      the year ended December 31, 2002, Standard & Poors transferred the      Heavy Duty Trucks and Parts index, the index previously used by the      Company, to the S&P 500 – Construction and Farm Machinery and Heavy      Trucks Index.  As a result, the Company has elected to use the      S&P 500 – Construction and Farm Machinery and Heavy Trucks index in      the above comparison. |

----

| ITEM 15. | EXHIBITS,      FINANCIAL STATEMENT SCHEDULE AND REPORTS ON FORM 8-K                                               |
|----------|-------------------------------------------------------------------------------------------------------------------|
|     |                                                                                                              |
| (a)      | The      following documents are filed as part of this Report:                                                    |
|     |                                                                                                              |
| 1.       | Financial      Statements                                                                                         |
|     |                                                                                                              |
|     | See      the index to Consolidated Financial Statements of the Registrant on page      30 of the Original Filing. |
|     |                                                                                                              |
| 2.       | Financial      Statement Schedules                                                                                |
|     |                                                                                                              |
|     | See      the list of Financial Statement Schedules for the Registrant on page 30 of      the Original Filing.     |
|     |                                                                                                              |
| 3.       | Exhibits                                                                                                          |
|     |                                                                                                              |
|     | The      following exhibits are required to be filed with this Report by Item 601      of Regulation S-K:         |

|   | Description                                                                                                        |   | Incorporated      by Reference to Registration File Number |   | Form      orReport |   | Date      of Report    |   | ExhibitNumber      inReport |
|--------|--------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------|--------|--------------------|--------|------------------------|--------|-----------------------------|
|   |                                                                                                               |   |                                                       |   |               |   |                   |   |                        |
| 3.1    | Charter,      as amended, of the Registrant                                                                        |   | –                                                    |   | Form      10-K     |   | December      31, 2001 |   | 3.1                         |
|   |                                                                                                               |   |                                                       |   |               |   |                   |   |                        |
| 3.2    | Amended      and Restated Bylaws of the Registrant                                                                 |   | –                                                    |   | Form      10-Q     |   | November      8, 2007  |   | 3.2                         |
|   |                                                                                                               |   |                                                       |   |               |   |                   |   |                        |
| 10.1   | Form      of Noncompetition Agreement between the Registrant and certain officers of      the Registrant           |   | 33-79430                                                   |   | S-1                |   | August      1994       |   | 10.28                       |
|   |                                                                                                               |   |                                                       |   |               |   |                   |   |                        |
| 10.2   | Form      of Nonexclusive Distributor Agreement                                                                    |   | 33-79430                                                   |   | S-1                |   | August      1994       |   | 10.31                       |
|   |                                                                                                               |   |                                                       |   |               |   |                   |   |                        |
| 10.3   | Miller      Industries, Inc. Stock Option and Incentive Plan**                                                     |   | 33-79430                                                   |   | S-1                |   | August      1994       |   | 10.1                        |
|   |                                                                                                               |   |                                                       |   |               |   |                   |   |                        |
| 10.4   | Form      of Incentive Stock Option Agreement under Miller Industries, Inc. Stock      Option and Incentive Plan** |   | 33-79430                                                   |   | S-1                |   | August      1994       |   | 10.2                        |
|   |                                                                                                               |   |                                                       |   |               |   |                   |   |                        |
| 10.5   | Miller      Industries, Inc. Non-Employee Director Stock Option Plan**                                             |   | 33-79430                                                   |   | S-1                |   | August      1994       |   | 10.4                        |
|   |                                                                                                               |   |                                                       |   |               |   |                   |   |                        |
| 10.6   | Form      of Director Stock Option Agreement**                                                                     |   | 33-79430                                                   |   | S-1                |   | August      1994       |   | 10.5                        |
|   |                                                                                                               |   |                                                       |   |               |   |                   |   |                        |
| 10.7   | First      Amendment to Miller Industries, Inc. Non-Employee Director Stock Option      Plan**                     |   | –                                                    |   | Form      10-K     |   | April      30, 1995    |   | 10.38                       |
|   |                                                                                                               |   |                                                       |   |               |   |                   |   |                        |
| 10.8   | Second      Amendment to Miller Industries, Inc. Non-Employee Director Stock Option      Plan**                    |   | –                                                    |   | Form      10-K     |   | April      30, 1996    |   | 10.39                       |
|   |                                                                                                               |   |                                                       |   |               |   |                   |   |                        |
| 10.9   | Second      Amendment to Miller Industries, Inc. Stock Option and Incentive      Plan**                            |   | –                                                    |   | Form      10-K     |   | April      30, 1996    |   | 10.40                       |
|   |                                                                                                               |   |                                                       |   |               |   |                   |   |                        |
| 10.10  | Employment      Agreement dated July 8, 1997 between the Registrant and William G.      Miller**                   |   | –                                                    |   | Form      10-Q/A   |   | July      31, 1997     |   | 10                          |

----

|   | Description |   | Incorporated      by Reference to Registration File Number |   | Form      orReport |   | Date      of Report |   | ExhibitNumber      inReport |
|--------|-------------|--------|------------------------------------------------------------|--------|--------------------|--------|---------------------|--------|-----------------------------|
|   |        |

| 10.11  | Form      of Indemnification Agreement dated June 8, 1998 by and between the      Registrant and each of William G. Miller, Jeffrey I. Badgley, A. Russell      Chandler, Paul E. Drack, Frank Madonia, J. Vincent Mish, Richard H.      Roberts, and Daniel N. Sebastian** |   | – |   | Form      10-Q    |   | September      14, 1998 |   | 10           |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------|--------|-------------------|--------|-------------------------|--------|--------------|
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.12  | Employment      Agreement between the Registrant and Jeffrey I. Badgley, dated September      11, 1998**                                                                                                                                                                    |   | – |   | Form      10-Q    |   | December      15, 1998  |   | 10.1         |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.13  | Employment      Agreement between the Registrant and Frank Madonia, dated September 11,      1998**                                                                                                                                                                         |   | – |   | Form      10-Q    |   | December      15, 1998  |   | 10.3         |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.14  | Agreement      between the Registrant and Jeffrey I. Badgley, dated September 11,      1998**                                                                                                                                                                               |   | – |   | Form      10-Q    |   | December      15, 1998  |   | 10.4         |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.15  | Agreement      between the Registrant and Frank Madonia, dated September 11,      1998**                                                                                                                                                                                    |   | – |   | Form      10-Q    |   | December      15, 1998  |   | 10.6         |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.16  | Non-Employee      Director Stock Plan**                                                                                                                                                                                                                                     |   | – |   | Schedule      14A |   | January      23, 2004   |   | Annex      A |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.17  | Miller      Industries, Inc. 2005 Equity Incentive Plan**                                                                                                                                                                                                                   |   | – |   | Schedule      14A |   | May      2, 2005        |   | Annex      B |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.18  | Credit      Agreement, dated June 17, 2005, among Wachovia Bank, NA and the      Registrant                                                                                                                                                                                 |   | – |   | Form      8-K     |   | June      17, 2005      |   | 10.1         |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.19  | Term      Note, dated June 17, 2005, among Wachovia Bank, NA and the      Registrant                                                                                                                                                                                        |   | – |   | Form      8-K     |   | June      17, 2005      |   | 10.2         |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.20  | Revolving      Note, dated June 17, 2005, among Wachovia Bank, NA and the      Registrant                                                                                                                                                                                   |   | – |   | Form      8-K     |   | June      17, 2005      |   | 10.3         |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.21  | Intercreditor      Agreement, dated June 17, 2005, among Wachovia Bank, NA, and William G.      Miller                                                                                                                                                                      |   | – |   | Form      8-K     |   | June      17, 2005      |   | 10.4         |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.22  | Security      Agreement, dated June 17, 2005, among Wachovia Bank, NA, and the      Registrant                                                                                                                                                                              |   | – |   | Form      8-K     |   | June      17, 2005      |   | 10.5         |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.23  | Subsidiary      Security Agreement, dated June 17, 2005, among Wachovia Bank, NA, and the      subsidiaries of the Registrant named therein                                                                                                                                 |   | – |   | Form      8-K     |   | June      17, 2005      |   | 10.6         |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.24  | Pledge      Agreement, dated June 17, 2005, among Wachovia Bank, NA, and the      Registrant                                                                                                                                                                                |   | – |   | Form      8-K     |   | June      17, 2005      |   | 10.7         |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.25  | Amendment      No. 5 to Amended and Restated Credit Agreement, dated June 17, 2005, among      the Registrant, Miller Industries Towing Equipment, Inc. and William G.      Miller                                                                                          |   | – |   | Form      8-K     |   | June      17, 2005      |   | 10.8         |
|   |                                                                                                                                                                                                                                                                        |   |    |   |              |   |                    |   |         |
| 10.26  | Promissory      Note, dated June 17, 2005, among the Registrant, Miller Industries Towing      Equipment, Inc. and William G. Miller                                                                                                                                        |   | – |   | Form      8-K     |   | June      17, 2005      |   | 10.9         |

----

|   | Description |   | Incorporated      by Reference to Registration File Number |   | Form      orReport |   | Date      of Report |   | ExhibitNumber      inReport |
|--------|-------------|--------|------------------------------------------------------------|--------|--------------------|--------|---------------------|--------|-----------------------------|
|   |        |

| 10.27  | First      Amendment to Credit Agreement, dated July 11, 2007, among Wachovia Bank,      NA and Registrant                      |   | – |   | Form      8-K |   | July      16, 2007 |   | 10.1   |
|--------|---------------------------------------------------------------------------------------------------------------------------------|--------|---------|--------|---------------|--------|--------------------|--------|--------|
|   |                                                                                                                            |   |    |   |          |   |               |   |   |
| 21     | Subsidiaries      of the Registrant*                                                                                            |   |    |   |          |   |               |   |   |
|   |                                                                                                                            |   |    |   |          |   |               |   |   |
| 23.1   | Consent      of Joseph Decosimo and Company, PLLC*                                                                              |   |    |   |          |   |               |   |   |
|   |                                                                                                                            |   |    |   |          |   |               |   |   |
| 24     | Power      of Attorney (see signature page)*                                                                                    |   |    |   |          |   |               |   |   |
|   |                                                                                                                            |   |    |   |          |   |               |   |   |
| 31.1   | Certification      Pursuant to Rules 13a-14(a)/15d-14(a) by Co-Chief Executive      Officer#                                    |   |    |   |          |   |               |   |   |
|   |                                                                                                                            |   |    |   |          |   |               |   |   |
| 31.2   | Certification      Pursuant to Rules 13a-14(a)/15d-14(a) by Co-Chief Executive      Officer#                                    |   |    |   |          |   |               |   |   |
|   |                                                                                                                            |   |    |   |          |   |               |   |   |
| 31.3   | Certification      Pursuant to Rule 13a-14(a)/15d-14(a) by Chief Financial      Officer#                                        |   |    |   |          |   |               |   |   |
|   |                                                                                                                            |   |    |   |          |   |               |   |   |
| 32.1   | Certification      Pursuant to Section 1350 of Chapter 63 of Title 18 of United States Code      by Co-Chief Executive Officer* |   |    |   |          |   |               |   |   |
|   |                                                                                                                            |   |    |   |          |   |               |   |   |
| 32.2   | Certification      Pursuant to Section 1350 of Chapter 63 of Title 18 of United States Code      by Co-Chief Executive Officer* |   |    |   |          |   |               |   |   |
|   |                                                                                                                            |   |    |   |          |   |               |   |   |
| 32.3   | Certification      Pursuant to Section 1350 of Chapter 63 of Title 18 of United States Code      by Chief Financial Officer*    |   |    |   |          |   |               |   |   |

----

|   | *      | Filed      with the Original Filing.                                                                           |
|--------|--------|----------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                           |
|   | **     | Management      contract or compensatory plan or arrangement.                                                  |
|   |   |                                                                                                           |
|   | #      | Filed      with this Amendment.                                                                                |
|   |   |                                                                                                           |
|   | (b)    | The      Registrant hereby files as exhibits to this Report the exhibits set forth      in Item 15(a)3 hereof. |

----

|   | MILLER      INDUSTRIES, INC. |                                                   |
|--------|------------------------------|--------------------------------------------------------|
|   |                         |                                                   |
|   |                         |                                                   |   |
| Date   | By:                          | /s/ Jeffrey      I. Badgley                       |   |
|   |                         | Jeffrey      I. Badgley                                |   |
|   |                         | President,      Co-Chief Executive Officer andDirector |

| Signature                     |                    | Title  |
|-------------------------------|-------------------------|--------|
|                          |                    |   |   |   |
|                          | *                       |   |   | Chairman      of the Board of Directors and Co-Chief |
| William      G. Miller        |                    |   | Executive      Officer |
|                          |                    |   |   |   |
| /s/ Jeffrey I. Badgley        |                    |   | President,      Co-Chief Executive Officer and Director |
| Jeffrey      I. Badgley       |                    |   |   |
|                          |                    |   |   |   |
|                          | *                       |   |   | Executive      Vice President, Treasurer and Chief Financial |
| J.      Vincent Mish          |                    |   | Officer      (Principal Financial and Accounting Officer) |
|                          |                    |   |   |   |
|                          | *                       |   |   | Director |
| A.      Russell Chandler, III |                    |   |   |
|                          |                    |   |   |   |
|                          | *                       |   |   | Director |
| Paul      E. Drack            |                    |   |   |
|                          |                    |   |   |   |
|                          | *                       |   |   | Director |
| Richard      H. Roberts       |                    |   |   |
|                          |                    |   |   |   |
|                          |                    |   |   |   |
| *By:                          | /s/ Jeffrey I. Badgley  |   |   |   |
|                          | Jeffrey      I. Badgley |   |   |   |
|                          | Attorney-in-fact        |   |   |   |

----

| Exhibit      Number |   | Description                                                                                 |
|---------------------|--------|---------------------------------------------------------------------------------------------|
|                |   |                                                                                        |
| 31.1                |   | Certification      Pursuant to Rules 13a-14(a)/15d-14(a) by Co-Chief Executive      Officer |
|                |   |                                                                                        |
| 31.2                |   | Certification      Pursuant to Rules 13a-14(a)/15d-14(a) by Co-Chief Executive      Officer |
|                |   |                                                                                        |
| 31.3                |   | Certification      Pursuant to Rules 13a-14(a)/15d-14(a) by Chief Financial      Officer    |