SEC Form 4

FORM 4		UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940	OMB APPROVAL OMB Number: 3235-0287 Estimated average burden hours per response: 0.5
	Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

1. Name and Address of Reporting Person* LIPKE CURTIS W (Last) (First) (Middle) 3556 LAKE SHORE RD P O BOX 2028 (Street) BUFFALO NY 14219-0228 (City) (State) (Zip)	2. Issuer Name and Ticker or Trading Symbol GIBRALTAR STEEL CORP [ Rock ]	5. Relationship of Reporting Person(s) to Issuer (Check all applicable) Director 10% Owner Officer (give title below) X Other (specify below) Trustee
	3. Date of Earliest Transaction (Month/Day/Year) 05/24/2004
	4. If Amendment, Date of Original Filed (Month/Day/Year)	6. Individual or Joint/Group Filing (Check Applicable Line) X Form filed by One Reporting Person Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
			Code	V	Amount	(A) or (D)	Price
Common stock	05/24/2004		J(1)		1,000	D	$26.94	345,981	I	By Trust(2)
Common stock	05/24/2004		J(1)		500	D	$26.55	345,481	I	By Trust(2)
Common stock	05/24/2004		J(1)		500	D	$26.5	344,981	I	By Trust(2)
Common stock	05/24/2004		J(1)		1,000	D	$26.18	343,981	I	by Trust(2)
Common stock	05/24/2004		J(1)		198.5	D	$26.94	123,666	I	Rush Creek(3)
Common stock	05/24/2004		J(1)		99.25	D	$26.55	123,566.75	I	Rush Creek(3)
Common stock	05/24/2004		J(1)		99.25	D	$26.5	123,467.5	I	Rush Creek(3)
Common stock	05/24/2004		J(1)		198.5	D	$26.18	123,269	I	Rush Creek(3)
Common stock								73,005	D
Common stock								7,005	I	By Trust(4)
Common stock								5,605	I	By Trust(5)
Common stock								6,700	I	By Trust(6)
Common stock								90,880	I	By Trust(7)
Common stock								5,800	I	By Trust(8)
Common stock								5,940	I	By Trust(9)

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
				Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

Explanation of Responses:

1. Sale of securities pursuant to a pre-arranged stock trading plan established pursuant to Rule 10b5-1.

2. Represents shares held by a trust for the benefit of the reporting person of which he serves as one of three Trustees and shares voting and investment power.

3. Shares held indirectly representing the pecuniary interest of reporting person in shares of Gibraltar Steel Corporation common stock held by Rush Creek Investment Co., LP. The reporting person disclaims beneficial interest in such shares, except to the extent of his beneficial interest.

4. Represents shares of common stock held by Trust for the benefit of a child (Katherine Victoria) of an insider of Gibraltar Steel Corporation of which Trust reporting person serves as one of three Trustees and shares voting and investment power and as to which he disclaims beneficial ownership.

5. Represents shares of common stock held by trust for the benefit of a child (Carlisle Lipke-Ricci) of an insider of Gibraltar Steel Corporation, which the reporting person serves as one of four trustees and shares voting and investment power and as to which shares he disclaims beneficial ownership.

6. Represents shares of common stock indirectly held by Trust for the benefit of a child (Kenneth Eric Lipke) of an insider of Gibraltar Steel Corporation, of which the reporting person serves as one of three trustees and shares voting and investment power and as to which shares he disclaims beneficial ownership.

7. Represents shares of common stock held by trust for the benefit of insiders of Gibraltar Steel Corporation, of which the reporting person serves as one of five trustees and shares voting and investment power and as to which shares he disclaims beneficial ownership.

8. Represents shares of common stock held by trust for the benefit of a child (Erica Rae Lipke) of an insider of Gibraltar Steel Corporation, of which the reporting person serves as one of three trustees and shares voting and investment power and as to which shares he disclaims beneficial ownership.

9. Represents shares of common stock held by trust for the benefit of a child (Elissa Kristina Lipke) of an insider of Gibraltar Steel Corporation of which the reporting person serves as one of three trustees and shares voting and investment power and as to which shares he disclaims beneficial ownership.

	/s/Janet N. Gabel, Attorney in Fact for Curtis W. Lipke	05/25/2004
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
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