James W. Walter, Sr. (September 18, 1922 – January 6, 2000), of Tampa, Floria in the United States, was a home builder who started Jim Walter Homes and Walter Industries, now a leading producer of metallurgical coal for the worldwide steel industry, in 1946 with $1,000 he borrowed from his father. Walter eventually sold the company in 1986 for $2 billion to KKR.