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) May 10, 2005

                             AMERICAN BILTRITE INC.
               (Exact Name of Registrant as Specified in Charter)

         Delaware                        1-4773                 04-1701350
----------------------------      ---------------------     -------------------
(State or other jurisdiction      (Commission File No.)       (IRS Employer 
     of Incorporation)                                      Identification No.)

           57 River Street, Wellesley Hills, Massachusetts 02481-2097
          (Address of principal executive offices, including zip code)

                                 (781) 237-6655
              (Registrant's telephone number, including area code)

                                 Not Applicable
          (Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

|_|   Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)

|_|   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR

|_|   Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

|_|   Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))

ITEM 2.02 Results of Operations and Financial Condition

      On May 10, 2005, American Biltrite Inc., a Delaware corporation (the
"Company"), issued a press release announcing its financial results for the
three months ended March 31, 2005. A copy of that press release is being
furnished to the Securities and Exchange Commission pursuant to this Item 2.02
of Form 8-K and is attached hereto as Exhibit 99.1.

ITEM 9.01  Financial Statements and Exhibits

   EXHIBIT NO.                       DESCRIPTION
       99.1         Press release dated May 10, 2005.


      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 hereunto duly authorized.

Date: May 12, 2005              AMERICAN BILTRITE INC.

                                By: /s/ Howard N. Feist III
                                    Name: Howard N. Feist III
                                    Title: Chief Financial Officer