WASHINGTON, DC  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 the earliest event reported)  March 1, 2005

                  Lifetime Hoan Corporation
   (Exact name of registrant as specified in its charter)

       (State or other jurisdiction of incorporation)
          1-19254                          11-2682486
     (Commission File Number)          (IRS Employer Identification No.)

One Merrick Avenue, Westbury, New York             11590
(Address of principal executive offices)         (Zip Code)

Registrant's telephone number, including area code:  (516)683-6000

(Former name or former address, if changed since last

Item 2.02.  Results of Operation and Financial Condition

On March 1, 2005, Lifetime Hoan Corporation ("the Company")
issued a press release setting forth the Company's fourth-
quarter and twelve-month 2004 earnings.  A copy of the
Company's press release is attached hereto as Exhibit 99 and
hereby incorporated by reference.

Item 9.01.  Financial Statements and Exhibits
  c)   Exhibits
     99 - Press Release, dated March 1, 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 thereunto duly

                    Lifetime Hoan Corporation

                    By:  /s/ Robert McNally
                         Robert McNally
                         Vice President of Finance and
                         Chief Financial Officer

Date:  March 1, 2005



(NASDAQ   NM:  LCUT),  a  leading  designer,  marketer   and
distributor of housewares, today announced results  for  the
fourth quarter and full year ended December 31, 2004.

For  the  fourth  quarter of 2004, net sales  totaled  $68.1
million compared to $62.1 million for the same period of the
prior  year. The Company reported net income of $5.3 million
compared to $5.4 million for the fourth quarter of 2003.  On
a  diluted  per share basis, net income was $0.47 per  share
compared to $0.49 per share in 2003.

Net  sales  for  the twelve months ended December  31,  2004
totaled  $189.5 million compared to $160.4 million  for  the
same period in 2003, an increase of 18%. Net income for  the
period was $8.5 million compared to $8.4 million last  year.
On a diluted per share basis, net income was $0.75 per share
compared to $0.78 per share in 2003.

Jeffrey  Siegel,  Chairman, President  and  Chief  Executive
Officer,  commented, "In the fourth quarter, Lifetime's  net
sales  rose  by 10%, but our results were nonetheless  below
our   expectations  for  the  period.   The  shortfall   was
primarily  the result of two factors.  First,  an  important
roll-out  with  a  major  customer  of  our  new   line   of
KitchenAid(R) cutlery extended into the first two  weeks  of
January, rather than being completed in December 2004, as we
had  expected.   In  addition, sales of our  new  models  of
S'Mores  Makers did not reach the levels we had anticipated.
Our  original  model, introduced in 2003, was  an  extremely
popular  gift  item  during the holiday  season  and  was  a
significant  contributor  to  the  31%  sales  increase   we
achieved  in the fourth quarter of 2003.  Though  our  sales
for  the  fourth  quarter of 2004 increased  10%,  our  SG&A
increased 28%, due primarily to augmenting several key areas
of our Company in anticipation of growth in 2005, as well as
an  increase  in  personnel for the Excel tabletop  division
that we acquired in July 2004.

"Our outlook for 2005 is very positive.  An important source
of growth will be the expanded placement for our KitchenAid(R)
products  that we recently obtained with one  of  our  major
customers.   Overall,  demand for our KitchenAid(R) products,
including  the  innovative lines of KitchenAid(R) cutlery  we
launched late last year, remains very strong and will  be  a
primary growth driver in 2005.

"We  also  expect  to realize significant revenue  increases
across  all our product lines, including contributions  from
the  new  tabletop and cookware categories we added in  July
2004  through our acquisition of Excel Importing Corp.   New
product  introductions will continue to play  a  significant
role in our growth initiatives, primarily in the second half
of  the  year.  We will be bringing to market new  lines  of
Sabatier(R) branded  cutlery,  which,  combined   with   our
offerings under the  KitchenAid(R) and Cuisinart(R)  brands,
should  enable us to increase our presence in the  upper-end
of  the  cutlery market.  We also expect to see growth  from
the  exciting  new  line of bath accessories  our  new  :USE
division has developed, as we continue to expand our product
line beyond the kitchen into other areas of the home.

"As  a  result of the wide-ranging growth we expect  in  our
many  product lines, we estimate that Lifetime's  net  sales
will  total  approximately $220 million to $230  million  in
2005.   For the year, we expect earnings per share to  total
approximately $0.95 to $1.15."

Lifetime   Hoan  noted  that  fourth  quarter   2004   sales
attributable to the :USE(R) - Tools for Civilization(R), Gemco
Ware  and  Excel  businesses the Company  recently  acquired
totaled $5.7 million.

Lifetime Hoan has scheduled a conference call Tuesday, March
1,  at 11:00 a.m. Eastern time to discuss fourth-quarter and
full-year  2004 results and additional matters. The  dial-in
number for the call is (706) 634-1218. A replay of the  call
will also be available through Tuesday, November 10, and can
be   accessed  by  dialing  (706)  645-9291,  conference  ID
#4389418.  A  live webcast of the call will be broadcast  at
the Company's web site, www.lifetime.hoan.com. For those who
cannot listen to the live broadcast, an audio replay of  the
call will also be available on the site.

Lifetime is a leading designer, marketer and distributor  of
kitchenware, cutlery & cutting boards, bakeware &  cookware,
pantryware   &   spices,  tabletop  and  bath   accessories,
marketing  its products under various trade names, including
Farberware(R),   KitchenAid(R),  Cuisinart(R),  Hoffritz(R), 
Sabatier(R), DBK-Daniel Boulud Kitchen(TM), Joseph  Abboud
Environments(R), Roshco(R), Baker's Advantage(R), Kamenstein(R),
CasaModa(TM), Hoan(R), Gemco(R) and :USE(R).  Lifetime's 
products  are  distributed through almost every major retailer
in the United States.

The information herein contains certain forward-looking
statements including statements concerning the Company's
future prospects. These statements involve risks and
uncertainties, including risks relating to general economic
conditions and risks relating to the Company's operations,
such as the risk of loss of major customers and risks
relating to changes in demand for the Company's products, as
detailed from time to time in the Company's filings with the
Securities and Exchange Commission.
                      Tables to Follow

 Robert McNally                          Harriet Fried
 Chief Financial Officer                 Lippert/Heilshorn &
 (516) 683-6000                          Associates, Inc.
                                         (212) 838-3777 or
                      INCOME STATEMENT
              (in 000's, except per share data)

                                 Three Months Ended            
                                    December 31,               
                                                          % Increase
                                   2004         2003      (Decrease)
      Net  Sales                 $68,059     $62,053         9.7%
      Cost of Sales               40,100      36,936         8.6%
      Distribution Expenses        6,426       6,241         3.0%
      SG&A                        12,378       9,706        27.5%
      Income from Operations       9,155       9,170        (0.2%)
      Interest Expense               299         243        23.0%
      Other Income                  (15)        (17)       (11.8%)
      Income Before Taxes          8,871       8,944        (0.8%)
      Tax Provision                3,531       3,536        (0.2%)
             Net Income           $5,340      $5,408        (1.3%)
      Diluted Earnings Per                                     
       Share from Net Income       $0.47       $0.49           
      Weighted Average Shares     11,250      11,036           


                                 Twelve Months Ended          
                                    December 31,              
                                  2004         2003       (Decrease)
      Net  Sales                $189,458     $160,355        18.1%
      Cost of Sales              111,497       92,918        20.0%
      Distribution Expenses       22,830       21,031         8.6%
      SG&A                        40,282       31,761        26.8%
      Income from Operations      14,849       14,645         1.4%
      Interest Expense               835          724        15.3%
      Other Income                  (60)         (68)       (11.8%)
      Income Before Taxes         14,074       13,989         0.6%
      Tax Provision                5,602        5,574         0.5%
      Net Income                  $8,472       $8,415         0.7%
      Diluted Earnings Per                                    
       Share from Net Income       $0.75        $0.78          
      Weighted Average Shares     11,226       10,754          
                       (in thousands)

                               December 31,   December 31,
                                   2004           2003
 CURRENT ASSETS                                       
  Cash and cash equivalents       $1,741         $1,175
  Accounts receivable, net        34,083         31,977
  Merchandise inventories         58,934         49,294
  Prepaid expenses and other                         
   current assets                  7,785          5,838
      TOTAL CURRENT ASSETS       102,543         88,284
 PROPERTY AND EQUIPMENT, net      20,003         20,563
 INTANGIBLES, net                 31,484         25,675
 OTHER ASSETS                      2,305          2,214
    TOTAL ASSETS                $156,335       $136,736
 CURRENT LIABILITIES                        
  Short-term borrowings          $19,400        $16,800
  Accounts payable and trade                         
   acceptances                     7,892          8,405
  Other current liabilities       25,621         21,769
    TOTAL CURRENT LIABILITIES     52,913         46,974
 DEFERRED RENT & OTHER LONG                           
  TERM LIABILITIES                 2,072          1,593
 LONG-TERM BORROWINGS              5,000              -
 STOCKHOLDERS' EQUITY             92,938         86,081
    TOTAL LIABILITIES AND                           
     STOCKHOLDERS' EQUITY       $156,335       $136,736