Form 6-K

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D. C. 20549
                                    FORM 6-K

                        REPORT OF FOREIGN PRIVATE ISSUER
                      Pursuant to Rule 13a-16 or 15d-16 of
                       the Securities Exchange Act of 1934

                         For the month of November, 2004
                        Commission File Number: 001-06439

                                SONY CORPORATION
                 (Translation of registrant's name into English)
             7-35 KITASHINAGAWA 6-CHOME, SHINAGAWA-KU, TOKYO, JAPAN
                    (Address of principal executive offices)

          The registrant files annual reports under cover of Form 20-F.

Indicate by check mark whether the registrant files or will file annual reports
under cover of Form 20-F or Form 40-F,


                            Form 20-F X Form 40-F __




Indicate by check mark whether the  registrant  by  furnishing  the  information
contained  in this  Form is  also  thereby  furnishing  the  information  to the
Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934,
Yes_ No X


If "Yes" is marked, indicate below the file number assigned to the registrant in
connection with Rule 12g3-2(b):82-______


                                    SIGNATURE


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, thereunto duly authorized.


                                                    SONY CORPORATION
                                                      (Registrant)




                                              By:__ /s/  Katsumi Ihara  
                                                 (Signature)

                                                 Katsumi Ihara
                                                 Executive Deputy President, 
                                                 Group Chief Strategy Officer 
                                                 and Chief Financial Officer



Date: November 16, 2004



List of materials


Documents attached hereto:


i) A press release regarding Subsidiary Balance Sheet Correction



Further to the Results of Tracking Stock announcement released on 
29 October 2004 at 17:49 under RNS number 5923E.

                                                                      No.04-057E
                                                               November 16, 2004

                                                  Company name: Sony Corporation
                                                  Representative Title and Name:
                            Chairman, Representative Corporate Executive Officer
                                                                   Nobuyuki Idei
                             (Stock code: 6758 Tokyo Stock Exchange 1st Section)
                                                     (Tracking Stock Subsidiary)
                            Company name: Sony Communication Network Corporation
                                                  Representative Title and Name:
                                      Representative Director, President and CEO
                                                                  Senji Yamamoto
                           (Stock code: 6758-5 Tokyo Stock Exchange 1st Section)



Notice regarding the correction of certain line items from the Consolidated
Financial Results for the Quarter and Six-month Period ended September 30, 2004,
previously announced as of October 28, 2004, for Sony Communication Network
Corporation, a Subsidiary Tracking Stock of Sony Corporation.

The correction is of certain line items within the section "Liabilities and
Stockholders' Equity" contained in Sony Communication Network Corporation's
Consolidated Balance Sheets for the quarter and six-month period ended September
30, 2004. Line items that have been corrected within this section are marked
with an asterisk ("*").

Original


Condensed Consolidated Balance Sheets
                                                              (Millions of yen)
LIABILITIES AND STOCKHOLDERS'  September 30          March 31     September 30 
 EQUITY                                2003              2004             2004                             
                                                                
                                     --------          --------        ---------
Current liabilities                   4,929             5,167            6,525*
                                     --------          --------        ---------
 Account payable, trade               2,454             2,463            2,561
 Current portion of long-term           200                 -                -
  borrowing from parent company         
 Accrued expense                      1,461             1,711            1,322
 Accrued income taxes                   104               197              465
 Accrued bonuses                        216               239              226
 Accrued customer incentive               -                81              138
  program                                 
 Other accruals                           -                 -                2
 Other                                  494               475            1,811*
Long-term liabilities                   119               140              160*
                                     --------          --------        ---------
 Accrued severance costs for             81                93              105
  employees                              
 Accrued severance indemnities           38                47               55
  for directors                          
Total liabilities                     5,048             5,306            6,685
                                     --------          --------        ---------
Minority interest                        47                58              704
                                     --------          --------        ---------
Total stockholders' equity            7,655             7,636           10,397
                                     --------          --------        ---------
Total liabilities and                12,751            13,001           17,786
 stockholders' equity                
                                     --------          --------        ---------


Corrected


Condensed Consolidated Balance Sheets

                                                              (Millions of yen)
LIABILITIES AND STOCKHOLDERS'  September 30          March 31     September 30 
 EQUITY                                2003              2004             2004
                                                                
                                     --------          --------        ---------
Current liabilities                   4,929             5,167            6,225*
                                     --------          --------        ---------
 Account payable, trade               2,454             2,463            2,561
 Current portion of long-term           200                 -                -
  borrowing from parent company         
 Accrued expense                      1,461             1,711            1,322
 Accrued income taxes                   104               197              465
 Accrued bonuses                        216               239              226
 Accrued customer incentive               -                81              138
  program                                 
 Other accruals                           -                 -                2
 Other                                  494               475            1,511*
Long-term liabilities                   119               140              460*
                                     --------          --------        ---------
 Accrued severance costs for             81                93              105
  employees                              
 Accrued severance indemnities           38                47               55
  for directors                          
 Other*                                  -*                -*              300*
Total liabilities                     5,048             5,306            6,685
                                     --------          --------        ---------
Minority interest                        47                58              704
                                     --------          --------        ---------
Total stockholders' equity            7,655             7,636           10,397
                                     --------          --------        ---------
Total liabilities and                12,751            13,001           17,786
 stockholders' equity 
                                     --------          --------        ---------

For inquiries, please contact:
Sony Corp., IR Office
-----------------------
7-35, Kita-Shinagawa 6-chome Shinagawa-ku, Tokyo 141-0001 
Tel: (03) 5448-2180
www.sony.co.jp/IR/

Sony Communication Network Corporation, IR Section
----------------------------------------------------
7-35, Kita-Shinagawa 4-chome Shinagawa-ku, Tokyo 140-0001    
Tel: (03) 3446-7210
www.so-net.ne.jp/corporation/IR/