MSC Industrial Direct Inc., Melville, NY, distributor of MRO supplies to industrial customers, reported sales of $402 million for the first quarter 2007, an increase of 35.9% from the same period in fiscal 2006. Profit increased 26.2% to $40.3 million from the year-ago period.   ; J & L Industrial Supply, purchased from Kennametal last year, accounted for two-thirds of the growth. CEO David Sandler said the integration of J & L is going as planned, and that MSC should be able to generate the forecasted $20 million in margin improvements and cost savings that was originally anticipated.   ; A conference call regarding the first quarter results and current operations is available at  ; http://www.mscdirect.com .   ; MSC Industrial Direct distributes more than 500,000 industrial products from 2,100 suppliers to 348,000 customers. It had sales of $1.32 billion in fiscal 2006.