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**UNITED        STATES**

**SECURITIES        AND EXCHANGE COMMISSION**

**WASHINGTON,        D. C. 20549**

**FORM        10-Q**

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

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

**ACR        GROUP, INC.**

| Texas                                                                                            |   | 74-2008473                                                            |
|--------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------|
| (State                  or other jurisdiction of incorporation                  or organization) |   | (I.R.S.                  EmployerIdentification                  No.) |
|                                                                                             |   |                                                                  |
| 3200                  Wilcrest Drive, Suite 440, Houston, Texas                                  |   | 77042-6039                                                            |
| (Address                  of principal executive offices)                                        |   | (Zip                  Code)                                           |

| Large                    accelerated filer  o | Accelerated                    filer  o | Non-accelerated                    filer  x |
|----------------------------------------------------|----------------------------------------------|--------------------------------------------------|

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Table            of Contents

**ACR        G**
**ROUP,        INC. AND SUBSIDIARIES**

**INDEX        TO QUARTERLY REPORT ON FORM 10-Q**

|                    |                                       |   |                                                                                                                             | Page   |
|------------------------------|--------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------|--------|
|                         |                                       |   |                                                                                                                             |   |
| **PART                  I**  | **FINANCIAL                  INFORMATION** |   |
|                         |                                       |   |                                                                                                                             |   |
|                         | Item                  1.                   |   | Unaudited                  Condensed Consolidated Financial                  Statements                                          |   |
|                         |                                       |   |                                                                                                                             |   |
|                         |                                       |   | Condensed                  Consolidated Balance Sheets - August 31, 2006                  and February 28, 2006                  | 3      |
|                         |                                       |   |                                                                                                                             |   |
|                         |                                       |   | Condensed                  Consolidated Income Statements - Three and                  Six Months Ended August 31, 2006 and 2005 | 5      |
|                         |                                       |   |                                                                                                                             |   |
|                         |                                       |   | Condensed                  Consolidated Statements of Cash Flows - Six                  Months Ended August 31, 2006 and 2005    | 6      |
|                         |                                       |   |                                                                                                                             |   |
|                         |                                       |   | Notes                  to Condensed Consolidated Financial Statements                                                            | 7      |
|                         |                                       |   |                                                                                                                             |   |
|                         | Item                  2.                   |   | Management’s                  Discussion and Analysis of Financial                  Condition and Results of Operations    | 12     |
|                         |                                       |   |                                                                                                                             |   |
|                         | Item                  3.                   |   | Quantitative                  and Qualitative Disclosures about Market                  Risk                                     | 19     |
|                         |                                       |   |                                                                                                                             |   |
|                         | Item                  4.                   |   | Controls                  and Procedures                                                                                         | 19     |
|                         |                                       |   |                                                                                                                             |   |
| **PART                  II** | **OTHER                  INFORMATION**     | 20     |
|                         |                                       |   |                                                                                                                             |   |
|                         | Item                  1.                   |   | Legal                  Proceedings                                                                                               | 20     |
|                         |                                       |   |                                                                                                                             |   |
|                         | Item                  1A.                  |   | Risk                  Factors                                                                                                    | 20     |
|                         |                                       |   |                                                                                                                             |   |
|                         | Item                  4.                   |   | Submission                  of Matters to a Vote of Security                  Holders                                            | 20     |
|                         |                                       |   |                                                                                                                             |   |
|                         | Item                  5.                   |   | Other                  Information                                                                                               | 20     |
|                         |                                       |
|                         | Item                  6.                   |   | Exhibits                                                                                                                         | 20     |
|                         |                                       |
| **SIGNATURES**               | 21                                         |
|                         |                                       |
| **CERTIFICATIONS**           | 22                                         |

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Table            of Contents

**PART          I - FINANCIAL INFORMATION**

**Item          1. - Condensed Consolidated Financial          Statements**

**ACR          GROUP, INC. AND SUBSIDIARIES**

**CONDENSED          CONSOLIDATED BALANCE SHEETS**

**(In          thousands)**

**(Unaudited)**

**ASSETS**

|                                                           |   | August                      31, |    | February                      28, |   |
|----------------------------------------------------------------|--------|---------------------------------|---------|-----------------------------------|--------|
|                                                           |   | 2006                            |    | 2006                              |   |
| Current                      assets:                           |   |                            |    |                              |   |   |   |
| Cash                                                           |   | $                               | 1,854   |                              | $      | 1,275 |   |
| Accounts                      receivable, net                  |   |                            | 34,292  |                              |   | 22,380 |   |
| Inventories,                      net                          |   |                            | 49,301  |                              |   | 38,264 |   |
| Prepaid                      expenses and other current assets |   |                            | 1,454   |                              |   | 1,250 |   |
| Deferred                      income taxes                     |   |                            | 1,448   |                              |   | 1,338 |   |
|                                                           |   |                            |    |                              |   |   |   |
| Total                      current assets                      |   |                            | 88,349  |                              |   | 64,507 |   |
|                                                           |   |                            |    |                              |   |   |   |
| Property                      and equipment, net               |   |                            | 5,207   |                              |   | 4,844 |   |
| Goodwill,                      net                             |   |                            | 5,408   |                              |   | 5,408 |   |
| Other                      assets                              |   |                            | 1,342   |                              |   | 1,277 |   |
|                                                           |   |                            |    |                              |   |   |   |
| Total                      assets                              |   | $                               | 100,306 |                              | $      | 76,036 |   |

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**ACR        GROUP, INC. AND SUBSIDIARIES**

**CONDENSED        CONSOLIDATED BALANCE SHEETS**

**(In        thousands)**

**(Unaudited)**

**LIABILITIES        AND SHAREHOLDERS' EQUITY**

|                                                                                        |   | August                    31,2006 |                                                    | February                    28,2006 |   |
|---------------------------------------------------------------------------------------------|--------|-----------------------------------|---------------------------------------------------------|-------------------------------------|--------|
| Current                    liabilities:                                                     |   |                              |                                                    |                                |   |   |   |
| Current                    maturities of long-term debt and capital lease                   |   |                              |                                                    |                                |   |   |   |
|     obligations                                                         |   | $                                 | 281                                                     |                                | $      | 273 |   |
|                        Accounts payable                                      |   |                              | 26,810                                                  |                                |   | 25,002 |   |
|                        Accrued expenses and other current liabilities        |   |                              | 8,230                                                   |                                |   | 4,743 |   |
|                                                                                        |   |                              |                                                    |                                |   |   |   |
|     Total                    current liabilities                        |   |                              | 35,321                                                  |                                |   | 30,018 |   |
|                                                                                        |   |                              |                                                    |                                |   |   |   |
| Long                    term obligations:                                                   |   |                              |                                                    |                                |   |   |   |
| Borrowings                    under revolving credit agreement                              |   |                              | 36,545                                                  |                                |   | 22,940 |   |
| Long-term                    debt and capital lease obligations, net of                     |   |                              |                                                    |                                |   |   |   |
|     current                    maturities                               |   |                              | 1,625                                                   |                                |   | 1,592 |   |
|                           Deferred income taxes               |   |                              | 396                                                     |                                |   | 340 |   |
|                                                                                        |   |                              |                                                    |                                |   |   |   |
|     Total                    long-term obligations                      |   |                              | 38,566                                                  |                                |   | 24,872 |   |
|                                                                                        |   |                              |                                                    |                                |   |   |   |
| Commitments                    and contingencies                                            |   |                              |                                                    |                                |   |   |   |
|                                                                                        |   |                              |                                                    |                                |   |   |   |
| Shareholders’                    equity:                                              |   |                              |                                                    |                                |   |   |   |
| Preferred                    stock, $.01 par value                                          |   |                              | -          |                                |   | -          |    |
| Common                    stock, $.01 par value                                             |   |                              | 121                                                     |                                |   | 120 |   |
| Paid-in                    capital                                                          |   |                              | 44,913                                                  |                                |   | 44,413 |   |
| Unearned                    restricted stock compensation                                   |   |                              | (1,889                                                  | )                                   |   | (1,612 | ) |
| Accumulated                    deficit                                                      |   |                              | (16,726                                                 | )                                   |   | (21,775 | ) |
|                                                                                        |   |                              |                                                    |                                |   |   |  |
|     Total                    shareholders’ equity                 |   |                              | 26,419                                                  |                                |   | 21,146 |   |
|                                                                                        |   |                              |                                                    |                                |   |   |   |
|     Total                    liabilities and shareholders’ equity |   | $                                 | 100,306                                                 |                                | $      | 76,036 |   |

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**ACR        GROUP, INC. AND SUBSIDIARIES**

**CONDENSED        CONSOLIDATED INCOME STATEMENTS**

**(In        thousands, except per share amounts)**

**(Unaudited)**

|                                                                |   | Three                        Months EndedAugust                        31, |   | Six                        Months EndedAugust                        31, |   |
|---------------------------------------------------------------------|--------|----------------------------------------------------------------------------|--------|--------------------------------------------------------------------------|--------|
|                                                                |   | 2006                                                                       |   | 2005                                                                     |   | 2006 |   | 2005 |   |
| Sales                                                               |   | $                                                                          | 76,143 |                                                                     | $      | 61,140 |   | $ | 138,067 |   | $ | 108,678 |   |
| Cost                        of sales                                |   |                                                                       | 56,228 |                                                                     |   | 46,789 |   |   | 102,897 |   |   | 83,212 |   |
| Gross                        profit                                 |   |                                                                       | 19,915 |                                                                     |   | 14,351 |   |   | 35,170 |   |   | 25,466 |   |
| Selling,                        general and administrative expenses |   |                                                                       | 13,853 |                                                                     |   | 11,238 |   |   | 26,158 |   |   | 21,741 |   |
| Operating                        income                             |   |                                                                       | 6,062  |                                                                     |   | 3,113 |   |   | 9,012 |   |   | 3,725 |   |
| Interest                        expense                             |   |                                                                       | 659    |                                                                     |   | 379 |   |   | 1,202 |   |   | 678 |   |
| Interest                        derivative loss (gain)              |   |                                                                       | 158    |                                                                     |   | (43 | ) |   | (60 | ) |   | 162 |   |
| Other                        non-operating income                   |   |                                                                       | (199   | )                                                                        |   | (171 | ) |   | (313 | ) |   | (323 | ) |
| Income                        before income taxes                   |   |                                                                       | 5,444  |                                                                     |   | 2,948 |   |   | 8,183 |   |   | 3,208 |   |
| Provision                        for income taxes                   |   |                                                                       | 2,079  |                                                                     |   | 1,092 |   |   | 3,134 |   |   | 1,192 |   |
| Net                        income                                   |   | $                                                                          | 3,365  |                                                                     | $      | 1,856 |   | $ | 5,049 |   | $ | 2,016 |   |
|                                                                |   |                                                                       |   |                                                                     |   |   |   |   |   |   |   |   |   |
| Earnings                        per share:                          |   |                                                                       |   |                                                                     |   |   |   |   |   |   |   |   |   |
| Basic                                                               |   | $                                                                          | .30    |                                                                     | $      | .17 |   | $ | .45 |   | $ | .18 |   |
| Diluted                                                             |   | $                                                                          | .29    |                                                                     | $      | .17 |   | $ | .44 |   | $ | .18 |   |
|                                                                |   |                                                                       |   |                                                                     |   |   |   |   |   |   |   |   |   |
| Weighted                        average shares outstanding:         |   |                                                                       |   |                                                                     |   |   |   |   |   |   |   |   |   |
| Basic                                                               |   |                                                                       | 11,225 |                                                                     |   | 10,977 |   |   | 11,220 |   |   | 10,958 |   |
| Diluted                                                             |   |                                                                       | 11,563 |                                                                     |   | 11,223 |   |   | 11,534 |   |   | 11,269 |   |

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**ACR        GROUP, INC. AND SUBSIDIARIES**

**CONDENSED        CONSOLIDATED STATEMENTS OF CASH FLOWS**

**(In        thousands)**

**(Unaudited)**

|                                                                                                                |   | Six                    Months EndedAugust                    31, |                            |
|---------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------|---------------------------------|
|                                                                                                                |   | 2006                                                             |                            | 2005 |   |
| Operating                    activities:                                                                            |   |                                                             |                            |   |   |   |   |
| Net                    income                                                                                       |   | $                                                                | 5,049                           |   | $ | 2,016 |   |
| Adjustments                    to reconcile net income to net cash used                    in operating activities: |   |                                                             |                            |   |   |   |   |
|     Depreciation                    and amortization                                            |   |                                                             | 474                             |   |   | 455 |   |
|     Provision                    for doubtful accounts                                          |   |                                                             | 471                             |   |   | 331 |   |
|     Gain                    on sale of assets                                                   |   |                                                             | (4                              | ) |   | (3 | ) |
|     Loss                    (gain) on change in market value of interest derivative             |   |                                                             | (60                             | ) |   | 162 |   |
|     Deferred                    income taxes                                                    |   |                                                             | (54                             | ) |   | 69 |   |
|     Amortization                    of unearned restricted stock compensation                   |   |                                                             | 249                             |   |   | 198 |   |
|     Tax                    benefit from restricted stock compensation                           |   |                                                             | 103                             |   |   | -      |   |
| Changes                    in operating assets and liabilities, net of business                    acquisitions:    |   |                                                             |                            |   |   |   |   |
|     Accounts                    receivable                                                      |   |                                                             | (12,383                         | ) |   | (6,857 | ) |
|     Inventories,                    net                                                         |   |                                                             | (11,036                         | ) |   | (2,295 | ) |
|     Prepaids                    and other assets                                                |   |                                                             | (258                            | ) |   | (43 | ) |
|     Accounts                    payable                                                         |   |                                                             | 1,808                           |   |   | 4,634 |   |
|     Accrued                    expenses and other liabilities                                   |   |                                                             | 3,487                           |   |   | 260 |   |
| Net                    cash used in operating activities                                                            |   |                                                             | (12,154                         | ) |   | (1,073 | ) |
| Investing                    activities:                                                                            |   |                                                             |                            |   |   |   |   |
| Purchases                    of property and equipment                                                              |   |                                                             | (652                            | ) |   | (576 | ) |
| Business                    acquisition, net of cash acquired                                                       |   |                                                             | -      |   |   | (148 | ) |
| Receipts                    (payments) on derivative instrument                                                     |   |                                                             | 51                              |   |   | (101 | ) |
| Proceeds                    from disposition of assets                                                              |   |                                                             | 5                               |   |   | 8 |   |
| Net                    cash used in investing activities                                                            |   |                                                             | (596                            | ) |   | (817 | ) |
| Financing                    activities:                                                                            |   |                                                             |                            |   |   |   |   |
| Net                    borrowings on revolving credit agreement                                                     |   |                                                             | 13,605                          |   |   | 1,476 |   |
| Proceeds                    from exercise of stock options                                                          |   |                                                             | 35                              |   |   | 172 |   |
| Payments                    on long-term debt and capital lease obligations                                         |   |                                                             | (148                            | ) |   | (153 | ) |
| Acquisition                    of vested restricted stock                                                           |   |                                                             | (163                            | ) |   | -      |   |
| Net                    cash provided by financing activities                                                        |   |                                                             | 13,329                          |   |   | 1,495 |   |
| Net                    increase (decrease) in cash                                                                  |   |                                                             | 579                             |   |   | (395 | ) |
| Cash                    at beginning of period                                                                      |   |                                                             | 1,275                           |   |   | 2,135 |   |
| Cash                    at end of period                                                                            |   | $                                                                | 1,854                           |   | $ | 1,740 |   |

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**ACR        GROUP, INC. AND SUBSIDIARIES**

**NOTES        TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**(Unaudited)**

| 1                  - | Basis                  of Presentation |
|----------------------|----------------------------------------|

| 2                  - | Significant                  Accounting Policies |
|----------------------|--------------------------------------------------|

| 3                  - | Stock-Based                  Compensation |
|----------------------|-------------------------------------------|

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| 4                  - | Goodwill |
|----------------------|----------|

| 5                  - | Interest                  Rate Derivative Instrument |
|----------------------|------------------------------------------------------|

| 6                  - | Debt |
|----------------------|------|

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| 7                  - | Shareholders’                  Equity |
|----------------------|---------------------------------------------|

| 8                  - | Income                  Taxes |
|----------------------|-------------------------------|

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| 9                  - | Earnings                  Per Share  |
|----------------------|-------------------------------------------|

|                                                                   |   | Three                    MonthsEnded                    August 31, |                                  | Six                    MonthsEnded                    August 31, |   |
|------------------------------------------------------------------------|--------|--------------------------------------------------------------------|---------------------------------------|------------------------------------------------------------------|--------|
|                                                                   |   | 2006                                                               |                                  | 2005                                                             |   | 2006 |   | 2005 |   |
|                                                                   |   | (In                    thousands)                                  |                                  | (In                    thousands)                                |   |
| Weighted-average                    basic common shares outstanding    |   |                                                               | 11,225                                |                                                             |   | 10,977 |   |   | 11,220 |   |   | 10,958 |   |
| Effect                    of dilutive securities:                      |   |                                                               |                                  |                                                             |   |   |   |   |   |   |   |   |   |
| Stock                    options                                       |   |                                                               | -       |                                                             |   | 28 |   |   | -       |   |   | 34 |   |
| Unvested                    restricted stock                           |   |                                                               | 338                                   |                                                             |   | 218 |   |   | 314 |   |   | 277 |   |
|                                                                   |   |                                                               |                                  |                                                             |   |   |   |   |   |   |   |   |   |
| Weighted-average                    dilutive common shares outstanding |   |                                                               | 11,563                                |                                                             |   | 11,223 |   |   | 11,534 |   |   | 11,269 |   |

| 10                  - | Commitments                  and Contingencies |
|-----------------------|------------------------------------------------|

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*”        *
*.*

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**Item        2. - Management's Discussion and Analysis of Financial        Condition and Results of Operations**

**INTRODUCTION**

**RESULTS        OF OPERATIONS**

|                                                          |   | Three                  Months     |   | Six                  Months       |   |
|---------------------------------------------------------------|--------|-----------------------------------|--------|-----------------------------------|--------|
|                                                          |   | Ended                  August 31, |   | Ended                  August 31, |   |
|                                                          |   | 2006                              |   | 2005                              |   | 2006 |   | 2005 |   |
| Sales                                                         |   |                              | 100.0  | %                            |   | 100.0 | %  |   | 100.0 | %  |   | 100.0 | % |
| Cost                  of sales                                |   |                              | 73.8   | %                                 |   | 76.5 | % |   | 74.5 | % |   | 76.6 | % |
| Gross                  profit                                 |   |                              | 26.2   | %                                 |   | 23.5 | % |   | 25.5 | % |   | 23.4 | % |
| Selling,                  general and administrative expenses |   |                              | 18.2   | %                                 |   | 18.4 | % |   | 19.0 | % |   | 20.0 | % |
| Operating                  income                             |   |                              | 8.0    | %                                 |   | 5.1 | % |   | 6.5 | % |   | 3.4 | % |
| Interest                  expense                             |   |                              | 0.9    | %                                 |   | 0.6 | % |   | 0.9 | % |   | 0.6 | % |
| Interest                  derivative loss (gain)              |   |                              | 0.2    | %                                 |   | 0.0 | % |   | (0.1 | )% |   | 0.1 | % |
| Other                  non-operating income                   |   |                              | (0.2   | )%                                |   | (0.3 | )% |   | (0.2 | )% |   | (0.3 | )% |
| Income                  before income taxes                   |   |                              | 7.1    | %                                 |   | 4.8 | % |   | 5.9 | % |   | 3.0 | % |
| Income                  taxes                                 |   |                              | 2.7    | %                                 |   | 1.8 | % |   | 2.2 | % |   | 1.1 | % |
| Net                  income                                   |   |                              | 4.4    | %                                 |   | 3.0 | % |   | 3.7 | % |   | 1.9 | % |

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**QUARTER        ENDED AUGUST 31, 2006 COMPARED TO THE QUARTER ENDED AUGUST 31,        2005**

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**SIX        MONTHS ENDED AUGUST 31, 2006 COMPARED TO THE SIX MONTHS ENDED AUGUST 31,        2005**

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**LIQUIDITY        AND CAPITAL RESOURCES**

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**CRITICAL        ACCOUNTING POLICIES**

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**Item        3. - Quantitative and Qualitative Disclosures About        Market Risk**

**Item        4. - Controls and Procedures**

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**PART        II - OTHER INFORMATION**

**Item        1. - Legal Proceedings **

**Item        1A. - Risk Factors**

**Item        4. - Submission of Matters to a Vote of Security        Holders**

| (b)   | The                Company’s management solicited proxies pursuant to Regulation 14 under the                Securities Exchange Act of 1934. There was no solicitation in opposition                to the management’s director nominees as listed in the proxy statement.                The following director nominees were elected as indicated in the                proxy                statement pursuant to the vote of the                shareholders: |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                |   Votes For   |   Votes Withheld   |
|-------------------------------------|----------------------------------------|---------------------------------------------|
| Alex                  Trevino, Jr.  | 11,147,660                             | 3,100                                       |
| Alan                  D. Feinsilver | 11,145,760                             | 5,000                                       |
| Anthony                  R. Maresca | 11,145,760                             | 5,000                                       |
| Thomas                  J. Reno     | 11,147,760                             | 3,000                                       |
| Jo                  E. Shaw         | 11,147,760                             | 3,000                                       |
| Roland                  H. St. Cyr  | 11,147,760                             | 3,000                                       |
| A.                  Stephen Trevino | 11,147,760                             | 3,000                                       |
| Marshall                  G. Webb   | 11,147,760                             | 3,000                                       |

**Item        5. Other Information**

**Item          6. - Exhibits**

| (a)   | Exhibits |
|-----------------|----------|

|   | 31.1 | Certification                    of Chief Executive Officer pursuant to Securities Exchange Act                    Rules                    13a-15(e) and 15d-15(e) as adopted pursuant to Section 302 of                    the                    Sarbanes-Oxley Act of 2002. |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 31.2 | Certification                    of Chief Financial Officer pursuant to Securities Exchange Act                    Rules                    13a-15(e) and 15d-15(e) as adopted pursuant to Section 302 of                    the                    Sarbanes-Oxley Act of 2002. |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 32.1 | Certification                    of Chief Executive Officer pursuant to 18 U.S.C. Section 1350,                    as adopted                    pursuant to Section 906 of the Sarbanes-Oxley Act of                    2002. |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 32.2 | Certification                    of Chief Financial Officer pursuant to 18 U.S.C. Section 1350,                    as adopted                    pursuant to Section 906 of the Sarbanes-Oxley                    Act of 2002. |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| **(b)** | **SIGNATURES** |
|---------|----------------|

|                                |   | ACR                    GROUP, INC.                            |
|-------------------------------------|--------|---------------------------------------------------------------|
|                                |   |                                                          |
| October                    16, 2006 |   | /s/                    Anthony R. Maresca                     |
| Date                                |   | Anthony                    R. Maresca                         |
|                                |   | Senior                    Vice-President and                  |
|                                |   | Chief                    Financial                    Officer |