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 July 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/  Nobuyuki Oneda
                                         Nobuyuki Oneda
                                         Executive Vice President and
                                         Chief Financial Officer

Date: July 22, 2005

List of materials

Documents attached hereto:

i) A press release regarding: Sony Corporation announces Merger of Subsidiary  

                                                                Sony Corporation
                                                            6-7-35 Kitashinagawa
                                                                  Tokyo 141-0001

                                                                  July 22, 2005

                      Announcement of Merger of Subsidiary

Sony Corporation ("Sony") has decided that Sony will absorb WP Corporation by a
merger effective October 1, 2005.

1. Purpose of the merger

   Webpocket Corporation, a wholly-owned subsidiary of Sony, established a
subsidiary company and transferred its operation on July 1, 2005. The purpose of
this was to strengthen Sony's storage business to correspond to the enlarged
demand for personal storage, and to improve profitability by integrating storage
functions within the Sony Group. Webpocket Corporation changed its company name
to WP Corporation, also effective July 1, 2005. The name, Webpocket Corporation
has been adopted as the company name for the new subsidiary company.

   Upon completion, Sony will directly hold WP Corporation's shareholdings of 
the new subsidiary company. In this manner, Sony will strive to further link and
strengthen the storage business within the Sony Group.

2. Conditions of the merger

  (1) Schedule of the merger

      July 28, 2005 (Thursday)                Conclusion of merger agreement

      August 15, 2005 (Monday)                Shareholders meeting to approve
                                              merger agreement (WP Corporation)

      October 1, 2005 (Saturday)              Effective date of merger

      October 3, 2005 (Monday)                Official registration of merger

      *Pursuant to the provisions of Paragraph 3 of Article 413 of the 
       Commercial Code of Japan, Sony shall perform the merger with WP Inc. 
       without the approval of the merger agreement by its shareholders.

  (2) Method of the merger

      Sony, as an ongoing concern, shall absorb WP Corporation, which shall be
      subsequently dissolved.

  (3) Others

      Due to the fact that WP Corporation is a wholly-owned subsidiary of Sony, 
      there shall be no issuance of new shares or cash payment upon this merger.

3. Summary of Parties

(1)  Trade name       Sony Corporation              WP Corporation

(2)  Field of         Manufacture and sale of       Information processing
     business         electronic and electrical     service by various mediums
                      machines and equipment        including the Internet

(3)  Date of          May 7, 1946                   September 14, 2000

(4)  Location of head 7-35, Kitashinagawa 6-chome,  12-3, Higashishinagawa
     office           Shinagawa-ku, Tokyo           4-chome, Shinagawa-ku,

(5)  Representative   Nobuyuki Idei,                Tatsuya Akashi,
                      Representative Corporate      Representative Director
                      Executive Officer             

(6)  Share capital    Y621,708 million              Y100 million

(7)  Total number of  1,000,283,213 shares          9,600 shares
     shares issued and

(8)  Shareholders'    Y2,042,798 million            Y-1,339 million

(9)  Total assets     Y3,684,545 million            Y395 million

(10) Date of          March 31                      March 31

(11) Number of
     employees        15,892                        0

(12) Major            Affiliated manufacturing and  Sony Corporation
     customers        sales companies in and
                      outside Japan

(13) Major            1 Moxley & Company    13.6%   Sony Corporation 100%
     shareholders and 2 Japan Trustee Services
     shareholding       Bank, Ltd. 
     ratios             (Trust Account)      4.1%
                      3 The Master Trust Bank of
                        Japan, Ltd. 
                        (Trust Account)      3.8%
                      4 The Chase Manhattan Bank,
                        N. A. London         3.4%
                      5 State Street Bank and Trust
                        Company 505103       1.7%

(14) Main banks       Sumitomo Mitsui Banking       Sumitomo Mitsui Banking
                      Corporation                   Corporation
                      The Bank of Tokyo-Mitsubishi,
                      Ltd. and others

* The above data are as of March 31, 2005 except for the number of employees of
  WP Corporation, which is as of July 1, 2005.

(15) Business results for the three most recent years

                                                         (unit: millions of yen)

             Sony Corporation                  WP Corporation

Fiscal year  2003/3/31  2004/3/31  2005/3/31   2003/3/31   2004/3/31   2005/3/31
ended on

Net sales    2,526,264  2,814,577  2,895,413          72          46          64

Operating    (136,644)  (139,709)   (64,622)       (350)       (472)       (453)

Ordinary      (29,525)   (68,758)     45,755       (350)       (474)       (456)

Net income     (4,868)   (98,530)     56,656       (433)       (439)       (690)

Net income      (5.46)   (106.55)      60.81 (45,117.85) (45,684.62) (71,879.67)
(loss) per
share (yen)       

Dividends per    25.00      25.00      25.00           0          0            0
share (yen)       

Shareholders' 1,968.62   1,856.37   2,040.32 (21,963.25) (67,647.87)(139,527.55)
equity per
share (yen)    

4. Circumstances after the merger

  (1) Trade name               Sony Corporation

  (2) Field of business        Manufacture and sale of electronic and electrical 
                               machines and equipment

  (3) Location of head office  7-35, Kitashinagawa 6-chome, Shinagawa-ku, Tokyo

  (4) Representative           Ryoji Chubachi,
                               Representative Corporate Executive Officer

  (5) Share capital            Upon this merger the amount of share capital will 
                               not change.

  (6) Total assets             This merger will not have a material effect on 
                               Sony's total assets.

  (7) Date of settlement       March 31

  (8) Effect on business       This merger will not have a material effect on
      results                  Sony's business results.