SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549




               FORM 10-Q



             QUARTERLY REPORT PURSUANT TO SECTION 13
             OF THE SECURITIES EXCHANGE ACT OF 1934




For quarter ended March 31, 1997                   Commission File Number 1-7256






  INTERNATIONAL ALUMINUM CORPORATION
                     (Exact name of Registrant as specified in its charter)



              California                       95-2385235
            (State of incorporation)                (I.R.S. Employer No.)




                            767 Monterey Pass Road
                       Monterey Park, California 91754
                               (213) 264-1670
                                  (Principal executive office)







Indicate by check mark whether the Registrant (1) has filed all reports required
to be filed by Section 13 of the Securities Exchange Act of 1934 during the
preceding 12 months and (2) has been subject to such filing requirements for the
past 90 days.  Yes  X    No    

At May 1, 1997 there were 4,265,869 shares of Common Stock outstanding.  





                              Page 1 of 10 Pages
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                       INTERNATIONAL ALUMINUM CORPORATION 
                                AND SUBSIDIARIES

                                     INDEX





                                                                     Page Nos.


PART I  Financial Information

     Consolidated Balance Sheets -
       March 31, 1997 and June 30, 1996                                  3

     Consolidated Statements of Income -
       three and nine month periods
       ended March 31, 1997 and 1996                                     5

     Consolidated Statements of Cash Flows -
       nine months ended March 31, 1997
       and 1996                                                          6

     Notes to Consolidated Financial Statements                          7

     Management's Discussion and Analysis of
       Financial Condition and Results of
       Operations                                                        8

     Signatures                                                         10

























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                                   PART I

                     INTERNATIONAL ALUMINUM CORPORATION
                              AND SUBSIDIARIES

                        CONSOLIDATED BALANCE SHEETS



<CAPTION>
                                                   Unaudited         Audited
Assets                                          March 31, 1997    June 30, 1996
<S>                                             <C>               <C>
Current assets:

     Cash and cash equivalents                   $  4,784,000     $ 13,230,000
     Accounts receivable, net                      33,738,000       34,498,000
     Unbilled receivables                             891,000          823,000
     Inventories:
          Raw materials                            32,373,000       29,667,000
          Work-in-process                           2,700,000        2,252,000
          Finished goods                            8,271,000        7,663,000
     Prepaid expenses                               1,760,000        2,712,000
     Future income tax benefits                     1,350,000        1,350,000

             Total current assets                  85,867,000       92,195,000
                                                 ____________     ____________

Property, plant and equipment, at cost             99,223,000       98,298,000
Accumulated depreciation                          (53,114,000)     (53,356,000)

                                                   46,109,000       44,942,000
                                                 ____________     ____________

Other assets:

     Costs in excess of net assets of
       purchased businesses                        10,425,000        4,706,000
                                                 ____________     ____________

                                                 $142,401,000     $141,843,000
                                                 ____________     ____________
                                                 ____________     ____________


<FN>
See accompanying notes to consolidated financial statements.
</TABLE>










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<TABLE>


                     INTERNATIONAL ALUMINUM CORPORATION
                              AND SUBSIDIARIES

                        CONSOLIDATED BALANCE SHEETS



<CAPTION>
                                                   Unaudited         Audited
Liabilities and Shareholders' Equity            March 31, 1997    June 30, 1996
<S>                                             <C>               <C>
Current liabilities:

     Accounts payable                            $  9,986,000     $  9,648,000
     Accrued liabilities                           10,163,000        9,343,000
     Current portion of long-term debt                119,000          542,000
     Income taxes payable                             624,000          766,000

             Total current liabilities             20,892,000       20,299,000
                                                 ____________     ____________

Other liabilities:

     Deferred income taxes                          4,337,000        4,337,000
     Other                                            291,000          325,000

                                                    4,628,000        4,662,000
                                                 ____________     ____________

Shareholders' equity                              116,881,000      116,882,000
                                                 ____________     ____________

                                                 $142,401,000     $141,843,000
                                                 ____________     ____________
                                                 ____________     ____________


<FN>
See accompanying notes to consolidated financial statements.
</TABLE>


















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<PAGE> <TABLE>                                                                Unaudited



                       INTERNATIONAL ALUMINUM CORPORATION
                                AND SUBSIDIARIES
                                        
                        CONSOLIDATED STATEMENTS OF INCOME

<CAPTION>
                                      Three Months Ended            Nine Months Ended
                                           March 31,                    March 31,         

                                       1997          1996          1997           1996    
<S>                                <C>           <C>           <C>            <C>
Net sales                          $53,593,000   $49,910,000   $166,682,000   $160,302,000
Costs and expenses:
  Cost of sales                     39,053,000    36,213,000    120,241,000    115,697,000
  Selling, general and
    administrative expenses         12,997,000    11,755,000     40,253,000     35,910,000
  Interest (income) expense, net        (7,000)      (58,000)       (91,000)      (128,000)
Income before income taxes           1,550,000     2,000,000      6,279,000      8,823,000
Provision for income taxes             650,000       880,000      2,770,000      3,610,000
Net income                         $   900,000   $ 1,120,000   $  3,509,000   $  5,213,000
                                   ___________   ___________   ____________   ____________
                                   ___________   ___________   ____________   ____________




Weighted average number of
  common shares outstanding          4,264,474     4,258,405      4,262,474      4,256,691

Earnings per common share                 $.21          $.26           $.82          $1.22

Cash dividends per common share           $.25          $.25           $.75           $.75



<FN>
See accompanying notes to consolidated financial statements.
</TABLE>



















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<PAGE>  <TABLE>                                                     Unaudited



                     INTERNATIONAL ALUMINUM CORPORATION
                              AND SUBSIDIARIES

                   CONSOLIDATED STATEMENTS OF CASH FLOWS

<CAPTION>
                                                         Nine Months Ended
                                                             March 31,        

                                                         1997          1996   
<S>                                                  <C>           <C>
Cash flows from operating activities:
  Net income                                         $ 3,509,000   $ 5,213,000
  Adjustments for noncash transactions:
    Depreciation and amortization                      3,789,000     3,902,000
    Writedown of long-lived assets                       888,000
  Changes in assets and liabilities:
    Receivables                                        2,235,000     2,065,000
    Inventories                                       (2,437,000)      786,000
    Prepaid expenses                                     986,000     1,014,000
    Accounts payable                                    (730,000)      832,000
    Accrued liabilities and other                       (676,000)     (374,000)
    Income taxes payable                                (259,000)     (590,000)

    Net cash provided by operating activities          7,305,000    12,848,000

Cash flows from investing activities:
  Capital expenditures                                (5,508,000)   (5,151,000)
  Proceeds from sales of capital assets                  223,000       192,000
  Acquisition of businesses, net of cash acquired     (6,971,000)
  Changes in investments                                             2,213,000

    Net cash used in investing activities             (12,256,000)   (2,746,000)

Cash flows from financing activities:
  Repayment of long-term debt                           (423,000)     (285,000)
  Exercise of stock options                               73,000       112,000
  Dividends paid to shareholders                      (3,198,000)   (3,194,000)

    Net cash used in financing activities             (3,548,000)   (3,367,000)

Effect of exchange rate changes on cash                   53,000         2,000
  
Net change in cash and cash equivalents               (8,446,000)    6,737,000

Cash and cash equivalents at beginning
  of period                                           13,230,000     3,550,000

Cash and cash equivalents at end of period           $ 4,784,000   $10,287,000
                                                     ___________   ___________
                                                     ___________   ___________



<FN>
See accompanying notes to consolidated financial statements.
</TABLE>

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<PAGE>                                                           Unaudited



                   INTERNATIONAL ALUMINUM CORPORATION
                            AND SUBSIDIARIES

               NOTES TO CONSOLIDATED FINANCIAL STATEMENTS



Basis of Presentation

  In the opinion of management, the accompanying unaudited consolidated
financial statements contain all adjustments (which consist solely of normal
recurring adjustments unless otherwise disclosed) necessary to present fairly
its financial position as of March 31, 1997 and June 30, 1996, and the results
of operations for the three and nine month periods ended March 31, 1997 and
1996, and the cash flows for the nine month periods ended March 31, 1997 and
1996.

  The results of operations for the three and nine month periods ended
March 31, 1997 and 1996 are not necessarily indicative of the results to be
expected for the full year.

  The financial statements included herein have been prepared by the Company
pursuant to the rules and regulations of the Securities and Exchange
Commission.  Certain information and footnote disclosures normally included
in financial statements prepared in accordance with generally accepted
accounting principles have been condensed or omitted pursuant to such rules
and regulations, although the Company believes that the disclosures are
adequate to make the information presented not misleading.  It is suggested
that these financial statements be read in conjunction with the financial
statements and the notes thereto included in the Company's latest annual
report on Form 10-K.


Acquisitions

  On October 1, 1996, the Company completed the purchase of Orca Coatings Ltd.
("Orca") of Surrey, British Columbia, Canada.  Orca is an architectural
coatings applicator and a distributor of storefront and architectural metal
products.  Effective with the acquisition, the company will be known as Orca
Architectural Aluminum Ltd. and will be a member of the Commercial Products
Group.

  On October 1, 1996, the Company also completed the purchase of Altura
Architectural Products, Inc. ("Altura") of Houston, Texas.  Altura is a
manufacturer of interior aluminum office fronts.  Altura's product line and
operations are very similar to those of the Company's Ragland Manufacturing
subsidiary, also of Houston.  Altura was merged into Ragland and the combined
entity will operate as Raco Altura in the Commercial Products Group.

  The above acquisitions were made with $6,971,000 of cash from the Company's
existing cash reserves.  The estimated fair market value of net assets
acquired is $897,000.  The $6,074,000 excess of purchase price over the
estimated fair value was allocated to goodwill and is being amortized on a
straight line basis over periods of 5 to 30 years.



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<PAGE>                                                           Unaudited



                   INTERNATIONAL ALUMINUM CORPORATION
                            AND SUBSIDIARIES

       Management's Discussion and Analysis of Financial Condition
                        and Results of Operations




Significant Changes in Results of Operations:

  Net sales increased by $3,683,000 or 7.4% for the quarter ended March 31,
1997 and by $6,380,000 or 4.0% for the nine months then ended when compared
with the 1996 period.  These sales include increases posted by the Commercial
Products Group, up $1,775,000 or 7.8% for the quarter and by $6,167,000 or
8.4% for the nine months.  The sales for the quarter also included an increase
of $2,631,000 or 22.4% posted by the Aluminum Extrusion Group.

  Cost of sales as a percentage of net sales increased by 0.3% for the quarter
ended March 31, 1997 but declined by 0.1% for the nine months then ended when
compared with the 1996 periods.  The decrease for the nine months is primarily
attributable to increased margins in the Aluminum Extrusion Group resulting
from decreased material costs.  This was partially offset with inventory and
asset writedowns during the second quarter related to the purchase of Altura
and additional workers compensation insurance expense recorded during the
third quarter related to a major industrial accident during the current year. 

  Selling, general and administrative expenses increased by $1,242,000 or
10.6% for the quarter and by $4,343,000 or 12.1% for the nine month period. 
The continuing portion of these increases primarily relate to additional
selling costs associated with the expansion of the commercial products
satellite warehouse program as well as sales personnel and marketing programs
associated with the purchase of Altura.  The non-recurring portion of the
increases relate to a writedown of long-lived assets during the first quarter,
a charge for asset writedowns and restructuring related to the purchase of
Altura during the second quarter and retrospective charges for prior years
workers compensation insurance during the first and third quarters.  The
retrospective adjustments had been positive in recent years but took a
substantial swing to the negative during this fiscal year.

  The decreases in net interest income for the three and nine month periods
relate to the significantly decreased level of funds available for investment
due to the cash purchase of the two companies (see the Acquisitions note).

  The effective tax rate for the nine months ended March 31, 1997 was 44.1%
whereas the comparable period of fiscal year 1996 was 40.9%.  This increase
is primarily related to incurrence of foreign pretax losses for which the
Company realized no tax benefit due to the lack of available loss carryback
provisions.








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<PAGE>                                                           Unaudited



Liquidity and Capital Resources:

  Working capital decreased to $64,975,000 during the nine months ended
March 31, 1997, which represents a decrease of $6,921,000 from June 30, 1996. 
The ratio of current assets to current liabilities is currently 4.1 as
compared to 4.5 as of the beginning of the year.  

  In addition to the completed cash purchases of the two companies (see the
Acquisitions note) the Company's projected net capital expenditures for fiscal
1997 include $8,000,000 for scheduled expansion of production capacity in
addition to the normal annual noncapitalized expenditures for replacement
items.  The Company anticipates financing these expenditures through internal
cash flow and cash reserves.  

  The Company's line of credit remains unchanged from that noted in the
June 30, 1996 Annual Report to Shareholders.









































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                   INTERNATIONAL ALUMINUM CORPORATION
                            AND SUBSIDIARIES

                               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 thereunto duly authorized.

                                         International Aluminum Corporation
                                                     (Registrant)




Date     May 12, 1997                             DAVID C. TREINEN         
                                                  David C. Treinen
                                          Senior Vice President - Finance
                                                 and Administration
                                           (Principal Financial Officer)




Date     May 12, 1997                           MITCHELL K. FOGELMAN       
                                                Mitchell K. Fogelman
                                            Vice President - Controller
                                           (Principal Accounting Officer)


























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