Crest Steel Corp is a mid-size company in the $30 billion Steel Service Center industry. In the United States more than 25 percent of all steel products move from the producing mills to steel service centers where companies like Crest Steel add value through processing (cutting, burning, slitting, leveling, bending, drilling, coating and heat treating) and quick deliveries. Approximately 40 percent of Crest Steel's customers are manufacturers of products containing steel, 35 percent are steel fabricators (construction related), 10 percent are heavy construction contractors and the remainder is converters and other intermediaries. Crest Steel is located in Carson, Calif.