Form 6-K

                             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 December 2004
                        Commission File Number: 001-06439

                                SONY CORPORATION
                 (Translation of registrant's name into English)
                    (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-______


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

                                              By:__ /s/  Katsumi Ihara  

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

List of materials

Documents attached hereto:

i) A press release regarding MGM Update

News Release


Los Angeles,  Calif.,  Dec. 17, 2004 -  Metro-Goldwyn-Mayer  Inc.  (NYSE:  MGM),
together with a consortium comprised of Sony Corporation of America,  Providence
Equity Partners, Texas Pacific Group, Comcast Corporation (Nasdaq: CMCSA, CMCSK)
and DLJ Merchant Banking  Partners,  announced today that the Agreement and Plan
of Merger  between  MGM and LOC  Acquisition  Company,  which was  formed by the
consortium,  was  adopted by MGM's  stockholders  at a special  meeting  held on
December 17, 2004. Consummation of the merger remains subject to clearance under
the European Commission's merger control regulations, the financing necessary to
complete the proposed acquisition being consummated and other closing conditions
contained in the Agreement and Plan of Merger.

About Metro-Goldwyn-Mayer Inc. Metro-Goldwyn-Mayer Inc. (NYSE: MGM), through its
Metro-Goldwyn-Mayer   Studios  Inc.  subsidiary,  is  actively  engaged  in  the
worldwide   production  and   distribution   of  motion   pictures,   television
programming,  home video, interactive media, music and licensed merchandise. The
company owns the world's largest library of modern films, comprising about 4,000
titles.  Operating units include MGM Pictures,  United  Artists,  MGM Television
Entertainment,  MGM Networks,  MGM  Distribution  Co., MGM Worldwide  Television
Distribution,  MGM Home Entertainment,  MGM On Stage, MGM Consumer Products, MGM
Music, MGM Interactive and MGM Direct. In addition,  MGM has ownership interests
in   international  TV  channels   reaching  nearly  120  countries.   For  more
information, visit

About Sony Corporation of America

Sony Corporation of America,  based in New York City, is the U.S.  subsidiary of
Sony  Corporation,  headquartered  in Tokyo.  Sony is a leading  manufacturer of
audio,  video,  communications,  and  information  technology  products  for the
consumer  and  professional  markets.  Its music,  motion  picture,  television,
computer  entertainment,  and  online  businesses  make  Sony  one of  the  most
comprehensive  entertainment  companies  in the  world.  Sony's  principal  U.S.
businesses include Sony Electronics Inc., Sony Pictures Entertainment Inc., Sony
Computer  Entertainment  America  Inc.,  and a 50%  interest  in Sony BMG  Music
Entertainment,  one of the largest  recorded music companies in the world.  Sony
recorded consolidated annual sales of over $72 billion for the fiscal year ended
March 31, 2004, and it employs  162,000 people  worldwide.  Sony's  consolidated
sales in the U.S.  for the fiscal year ended March 31, 2004 were $20.4  billion.
For more information, visit

About Providence Equity Partners Inc.

Providence Equity Partners Inc. is one of the world's leading private investment
firms specializing in equity investments in media and communications  companies.
The principals of Providence  Equity manage funds with over $9 billion in equity
commitments  and have  invested in more than 70  companies  operating in over 20
countries  since the firm's  inception in 1991.  Current and  previous  areas of
investment  include  cable  television  content and  distribution,  wireless and
wireline  telephony,  publishing,  radio and television  broadcasting  and other
media and communications  sectors.  Significant  investments include VoiceStream
Wireless,  Warner Music Group, PanAmSat,  AT&T Canada, eircom plc, Casema, Kabel
Deutschland,  Language  Line,  F&W  Publications,  ProSiebenSat.1,  and  Bresnan
Broadband  Holdings.  The firm has offices in  Providence,  New York and London.
Visit for additional information.

About Texas Pacific Group

Texas  Pacific  Group is one of the world's  leading  private  investment  firms
managing  over $14  billion  in  assets.  TPG  invests  across  a wide  range of
industries,  and has made significant investments in branded consumer franchises
(Burger King,  Berginer Wines, Del Monte,  Ducati),  leading  retailers  (Petco,
J.Crew,  Debenhams-UK),   healthcare  (Oxford  Health  Plans,  Iasis,  Quintiles
Transnational),  technology  companies (ON Semiconductor,  MEMC,  Seagate),  and
airlines  (Continental,  America West),  among others. The firm is based in Fort
Worth, Texas and has additional offices in San Francisco and London.

About Comcast Comcast Corporation (Nasdaq: CMCSA, CMCSK) is principally involved
in the development, management and operation of broadband cable networks, and in
the provision of  programming  content.  The Company is the largest  provider of
cable and broadband services in the United States,  serving more than 21 million
cable  television  customers  and more  than  6.5  million  high-speed  Internet
customers.  The  Company's  content  businesses  include  majority  ownership of
Comcast  Spectacor,   Comcast  SportsNet,  E!  Entertainment  Television,  Style
Network,  G4techTV,  The Golf  Channel,  International  Channel and Outdoor Life
Network.  Comcast Class A common stock and Class A Special common stock trade on
The Nasdaq  Stock Market under the symbols  CMCSA and CMCSK,  respectively.  For
more information, visit

About DLJ Merchant Banking Partners

DLJ Merchant  Banking  Partners III, L.P.,  together with affiliated  investment
vehicles,  is an  investment  partnership  sponsored  by  DLJ  Merchant  Banking
Partners which seeks significant capital appreciation through private equity and
equity-related  investments.  DLJ  Merchant  Banking  Partners is part of Credit
Suisse First Boston's Alternative Capital Division,  which is one of the largest
alternative  asset  managers  in the world with more than $36  billion of assets
under management.  DLJ Merchant Banking Partners was organized in 1985 and since
that time has invested nearly $9.0 billion in 140 portfolio  companies  across a
wide range of industries and geographies.  Significant investments include Grohe
AG, Jostens, Inc., American Ref-Fuel Company, TXU Energy Company,  Safilo S.p.A.
and Nycomed  Holdings.  The principal  executive offices of DLJ Merchant Banking
Partners are located at 11 Madison Avenue in New York, New York.


This document may contain statements that constitute  forward-looking statements
within the meaning of the Private Securities  Litigation Reform Act of 1995. All
statements other than statements of historical fact are statements that could be
deemed  forwardlooking  statements.   Such  forward-looking  statements  reflect
Metro-Goldwyn-Mayer  Inc.'s  ("MGM"),  Sony  Corporation's  ("Sony") and Comcast
Corporation's  ("Comcast") current expectations and beliefs and are subject to a
number of risks,  uncertainties,  assumptions and other factors that could cause
actual results to differ materially from those described in the  forward-looking
statements.  For  example,  such  risks,  uncertainties,  assumptions  and other
factors include,  without  limitation,  the possibility that: (1) the consortium
and MGM may be unable to obtain the  regulatory  approvals  required to complete
the  transaction;  (2)  problems  may  arise  in  successfully  integrating  the
businesses; (3) the acquisition may involve unexpected costs; (4) the consortium
may be unable to achieve cost-cutting  synergies;  (5) the businesses may suffer
as a result of uncertainty surrounding the acquisition;  and (6) the new company
may be  subject  to  future  regulatory  or  legislative  action.  For a further
discussion  of these  and  other  risks,  uncertainties,  assumptions  and other
factors,  see MGM's,  Sony's  and  Comcast's  filings  with the  Securities  and
Exchange Commission.  None of MGM, Sony or Comcast undertakes any duty to update
forward-looking statements.


Sony Corporation of America
Ann Morfogen (media)

Mack Araki (media)

Sony Pictures Entertainment
Susan Tick (media)

Comcast Corporation
Tim Fitzpatrick (media)

Providence Equity Partners Inc.
Andrew Cole (media)

Texas Pacific Group
Owen Blicksilver (media)

DLJ Merchant Banking Partners
Victoria Harmon (media)

Metro-Goldwyn-Mayer Inc.
Joe Fitzgerald (MGM Investors)

Janet Janjigian (media)

George Sard/Carrie Bloom (media)