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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K
                                 Current Report
                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934
        Date of Report (date of earliest event reported) January 7, 2004

                                 ACR GROUP, INC.
             (Exact Name of Registrant as Specified in Its Charter)

            Texas                    0-12490                      74-2008473
       (State or Other            (Commission                   (IRS Employer
Jurisdiction of Incorporation)    File Number)               Identification No.)

                              3200 Wilcrest Drive,
                                    Suite 440
                              Houston, Texas 77042
          (Address of Principal Executive Offices, Including Zip Code)
                                 (713) 780-8532
               Registrant's telephone number, including area code
                                       N/A
          (Former Name or Former Address, if Changed Since Last Report)

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Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.

(c) Exhibit 99.1--ACR Group, Inc Press Release dated January 7, 2004

Item 9. Regulation FD Disclosure.

On January 7, 2004,  ACR Group,  Inc.  (the  "Company")  issued a press  release
reporting its financial  results for the third fiscal quarter ended November 30,
2003. A copy of the Company's  press release is attached  hereto as Exhibit 99.1
and is hereby incorporated by reference.

The information  contained in this Form 8-K is being furnished pursuant to "Item
12. Results of Operations and Financial Condition," under Item 9 of Form 8-K.

     Exhibit      Description
     -------      -----------
     99.1         Press release dated January 7, 2004 issued by ACR Group, Inc.



                                   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.

                                                   ACR Group, Inc.

Dated: January 9, 2004                             By: /s/ Anthony R. Maresca
                                                       -------------------------
                                                       Anthony R. Maresca
                                                       Senior Vice President and
                                                       Chief Financial Officer



                                  Exhibit Index

  Exhibit
  Number            Exhibit Description
----------          ------------------------------------------------------
   99.1             Press release dated January 7, 2004 by ACR Group, Inc.