The following information is furnished pursuant to Item 12, "Disclosure of Results of Operations and Financial Condition."

On May 7, 2008, Appliance Recycling Centers of America, Inc. issued a press release announcing reported results for the first quarter ended March 29, 2008. Total revenue for the first quarter of 2008 increased 29% to $25.8 million, from $19.9 million in the first quarter of 2007. ARCA also reported net income of $117,000 or $0.03 per diluted share for this period, compared to the net loss of $472,000 or $0.11 per share in the first quarter of 2007.

(c) Exhibits

Exhibit
Number              Description

99.1      Press Release dated May 7, 2008.