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 January 2005
                        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

Date: January 20, 2005

List of materials

Documents attached hereto:

i) A press release regarding Revision of FY04 Forecast

Sony Corporation
                                               6-7-35 Kitashinagawa
                                               Tokyo 141-0001 Japan
                                               No: 05-001E
                                               Date: January 20, 2005
             FOR THE FISCAL YEAR ENDING MARCH 31, 2005

Tokyo, January 20, 2005 -- Sony Corporation announced today a
revision of its consolidated results forecast for the fiscal year
ending March 31, 2005 from those announced on October 28, 2004.

Consolidated Results Forecast

                                       Change from         Previous
                 Revised Forecast    previous year         Forecast
                  ---------------    -------------         --------
Sales and          Y7,150 billion             - 5%   Y7,350 billion
Operating income      110 billion             +11       160 billion
Income before         140 billion              -3       170 billion
 income taxes
Net income            150 billion             +69       110 billion

The above revised forecast is primarily a result of the following:

1.    Anticipated sales and operating revenue ("sales") and
      operating income are lower than the previous Company
      forecast as a result of changes in the business and
      competitive environment within Electronics.
2.    Based on the improvement in the operating performance,
      over recent years, of Sony's U.S. subsidiaries and the
      fact that, looking forward, these favorable trends are
      expected to continue, the Company has reversed the
      valuation allowances it has held against deferred tax
      assets. The resulting reduction in income tax expense has
      led to an increase in the forecast for net income.

Further to the aforementioned reasons, the revision to the
forecast for income before income taxes also reflects an
anticipated increase in foreign exchange gains.

In addition, the forecast for operating income includes
restructuring charges, as operating expenses, of approximately 
Y100 billion (a reduction of Y10 billion in restructuring charges
since the October forecast). The forecast for net income
incorporates approximately Y24 billion in equity in net income of
affiliated companies.

Operating Results for the Third Quarter of the Fiscal Year ending
March 31, 2005

Consolidated operating results for the quarter ended December 31,
2004 are projected to include sales of approximately Y2,150
billion, operating income of approximately Y140 billion, income
before income taxes of Y150 billion, equity in net income of
affiliated companies of Y2 billion and net income of Y140 billion.
In addition, restructuring charges of approximately Y11 billion
are included in operating expenses. However, please note that the
above totals are subject to confirmation and that Sony's
consolidated operating results for the third quarter are scheduled
to be announced on January 27, 2005.

Primary Reasons for the Downward Revision to the Forecast for
Sales and Operating Income

*     As a result of a greater than anticipated deterioration in
      unit selling prices of several products including
      televisions, DVD recorders and video cameras,
      profitability is below the Company's previously announced
*     Due to a decrease in demand, in particular from external
      customers, sales and operating income for semiconductors
      and components are below Company expectations.
*     Sales and operating income for portable audio products are
      also anticipated to fall short of Company estimates as a
      result of changes in the competitive environment.
*     With regard to sales revenue on a regional basis, sales in
      Japan, in particular those of DVD recorders, portable
      audio products and "VAIO" PCs are lower than anticipated.
      In Europe, sales of portable audio products and video
      cameras, in particular, are below Company expectations.

The above-mentioned factors impact on Sony's operating results for
both the third and fourth quarters of the current fiscal year.

Reason for Upward Revision to the Forecast for Net Income

*     As fully discussed in the Company's Form 20-F for the
      fiscal year ended March 31, 2004, and the earnings release
      for the second quarter of the current fiscal year, as a
      result of the recording of operating losses in the past,
      the U.S. subsidiaries of Sony have had valuation
      allowances against deferred tax assets for U.S. federal
      and certain state taxes. However, in the third quarter of
      the current fiscal year, based on both an improvement in
      recent years and a sound outlook for the operating
      performance at Sony's U.S. subsidiaries, the Company
      reversed $660 million of such valuation allowances,
      resulting in a reduction to income tax expense.

Cautionary Statement
Statements made in this release with respect to Sony's current
plans, estimates, strategies and beliefs and other statements that
are not historical facts are forward-looking statements about the
future performance of Sony. Forward-looking statements include,
but are not limited to, those statements using words such as
"believe," "expect," "plans," "strategy," "prospects," "forecast,"
"estimate," "project," "anticipate," "may" or "might" and words of
similar meaning in connection with a discussion of future
operations, financial performance, events or conditions. From time
to time, oral or written forward-looking statements may also be
included in other materials released to the public. These
statements are based on management's assumptions and beliefs in
light of the information currently available to it. Sony cautions
you that a number of important risks and uncertainties could cause
actual results to differ materially from those discussed in the
forward-looking statements, and therefore you should not place
undue reliance on them. You also should not rely on any obligation
of Sony to update or revise any forward-looking statements,
whether as a result of new information, future events or
otherwise. Sony disclaims any such obligation. Risks and
uncertainties that might affect Sony include, but are not limited
to (i) the global economic environment in which Sony operates, as
well as the economic conditions in Sony's markets, particularly
levels of consumer spending; (ii) exchange rates, particularly
between the yen and the U.S. dollar, the euro and other currencies
in which Sony makes significant sales or in which Sony's assets
and liabilities are denominated; (iii) Sony's ability to continue
to design and develop and win acceptance of its products and
services, which are offered in highly competitive markets
characterized by continual new product introductions, rapid
development in technology and subjective and changing consumer
preferences (particularly in the Electronics, Game, Music and
Pictures segments); (iv) Sony's ability to implement successfully
personnel reduction and other business reorganization activities
in its Electronics, Music and Pictures segments; (v) Sony's
ability to implement successfully its network strategy for its
Electronics, Music, Pictures and Other segments and to develop and
implement successful sales and distribution strategies in its
Music and Pictures segments in light of the Internet and other
technological developments; (vi) Sony's continued ability to
devote sufficient resources to research and development and, with
respect to capital expenditures, to correctly prioritize
investments (particularly in the Electronics segment); and (vii)
the success of Sony's joint ventures and alliances. Risks and
uncertainties also include the impact of any future events with
material unforeseen impacts.

Investor Relations Contacts:
Tokyo              New York                  London
Yukio Ozawa        Takeshi Sudo/             Chris Hohman/
                   Justin Hill               Shinji Tomita
+81-(0)3-5448-2180 +1-212-833-6722           +44-(0)20-7444-9713
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