UNITED STATES
             SECURITIES AND EXCHANGE COMMISSION
                    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) April 29, 2004

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

                          Delaware
       (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



               N/A
(Former name or former address, if changed since last report)



Item 7.  Financial Statements and Exhibits

  c)   Exhibits

     99 - Press Release, dated April 29, 2004



Item 12.  Results of Operation and Financial Condition

On April 29, 2004, Lifetime Hoan Corporation ("the Company")
issued a press release setting forth the Company's first-
quarter 2004 earnings.  A copy of the Company's press
release is attached hereto as Exhibit 99 and hereby
incorporated by reference.





                          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.



                    Lifetime Hoan Corporation

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


Date:  April 29, 2004

EXHIBIT 99

   LIFETIME HOAN REPORTS 53% INCREASE IN FIRST-QUARTER NET
                 SALES; RAISES 2004 GUIDANCE


WESTBURY,  N.Y., April 29, 2004 -- LIFETIME HOAN CORPORATION
(NASDAQ   NM:  LCUT),  a  leading  designer,  marketer   and
distributor of housewares, today announced results  for  the
first quarter ended March 31, 2004.

For  the first quarter of 2004, net sales increased  53%  to
$37.1  million from $24.3 million in the same period of  the
prior year.  The Company reported net income of $345,000, or
$0.03 per diluted share, compared to a net loss of $602,000,
or $0.06 per diluted share, for the same period in 2003.

Jeffrey  Siegel,  president  and  chief  executive  officer,
commented, "The first quarter of 2004 was another period  of
strong growth for Lifetime Hoan.  The impressive increase in
the Company's net sales was fueled principally by growth  of
our lines  of  KitchenAid(R) branded  products.   Since   we
launched  our  KitchenAid program in  2001,  it  has  gained
strength   every  year,  and  2004  is  already  showing   a
continuation of that very positive trend.

"Lifetime's  business  is driven by exciting  new  products,
innovative designs and great brands.  One of the reasons  we
expect 2004 to be a very successful year is that we plan  to
launch  more  new  lines than ever before  in  our  history.
Among the additions we have already announced is KitchenAid(R)
branded kitchen cutlery, which is scheduled to roll  out  in
the  third quarter. Another important contribution will come
from our expansion of the CasaModa(R) line, which is focused
on  the  growing  market for casual home entertainment.   In
fact,  we  plan  to introduce new products  in  every  major
category in our business during the year."

Lifetime   Hoan   noted   that  first-quarter   2004   sales
attributable to the :USE(R) - Tools for  Civilization(R) and
Gemco  Ware,  Inc. businesses the Company  acquired  in  the
fourth  quarter of 2003 totaled $1.5 million.   Without  the
USE  and  Gemco sales, Lifetime's net sales for  the  period
would have increased 46.5% over last year's same quarter.

The  Company  raised  its net sales  guidance  for  2004  to
approximately $195-$205 million from $190-$200 million.   It
also  raised  its earnings per share estimate  for  2004  to
approximately $0.98-$1.13 from $0.95-$1.10.

Lifetime  Hoan  has  scheduled a conference  call  Thursday,
April 29 at 11:00 a.m. Eastern time to discuss first-quarter-
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 Thursday, May 6, and can be accessed by
dialing  (706)  645-9291, conference ID  #6684178.   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  Hoan  Corporation is a leading designer,  marketer
and  distributor of household cutlery, kitchenware,  cutting
boards,  pantryware  and  bakeware, marketing  its  products
under   various   trade  names  including  Farberware(R) and
Hoffritz(R).  Lifetime Hoan's KitchenAid branded products are
designed,  manufactured and marketed under  a  license  with
Whirlpool  Corporation.   The  Company's  Cuisinart  branded
products  are  designed, manufactured and marketed  under  a
license  with  Cuisinart. Through the use of  various  brand
names,  Lifetime  Hoan's  products are  distributed  through
almost every major retailer in the U.S.

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




 COMPANY CONTACT:                        INVESTOR RELATIONS:
      Robert McNally                        Harriet Fried
 Chief Financial Officer                 Lippert/Heilshorn &
     (516) 683-6000                       Associates, Inc.
                                         (212) 838-3777 or
                                         hfried@lhai.com







                  LIFETIME HOAN CORPORATION
                      INCOME STATEMENT
              (in 000's, except per share data)
<table>
<caption>
<s>

                                 Three Months Ended
                                      March 31,
                                     (Unaudited)
                                   <c>         <c>          <c>
      <c>                          2004       2003      % Increase
      Net  Sales                 $37,129     $24,284        52.9%
      Cost of Sales               21,689      13,426        61.5%
      Distribution Expenses        5,181       4,454        16.3%
      SG&A                         9,574       7,321        30.8%

      Income (Loss) from
       Operations                    685       (917)

      Interest Expense               127         111
      Other Income                  (15)        (17)

      Income (Loss) Before
       Taxes                         573     (1,011)

      Tax Provision (Benefit)        228       (409)

          Net Income (Loss)         $345      ($602)

      Diluted Earnings (Loss)
       Per Share from Net Income   $0.03     ($0.06)
      Weighted Average Shares     11,141      10,561
    </table>




                  LIFETIME HOAN CORPORATION
            CONDENSED CONSOLIDATED BALANCE SHEETS
                       (in thousands)

<table>
<caption>
<s>
 <c>                                <c>           <c>
                                 March 31,     March 31,
                                   2004          2003
                                (Unaudited)   (Unaudited)

 ASSETS
 CURRENT ASSETS
   Cash and cash equivalents    $      719    $      108
   Accounts receivable, net         22,579        12,680
   Merchandise inventories          48,564        42,763
   Prepaid expenses and other
    current assets                   7,357         6,646

      TOTAL CURRENT ASSETS          79,219        62,197

 PROPERTY AND EQUIPMENT, net        20,200        20,408
 INTANGIBLES, net                   25,543        23,855
 OTHER ASSETS                        2,093         2,119
      TOTAL ASSETS              $  127,055    $  108,579


 LIABILITIES AND STOCKHOLDERS' EQUITY
 CURRENT LIABILITIES
   Short-term borrowings        $   13,000    $   11,500

   Accounts payable and trade
    acceptances                      6,859         3,871
   Other current liabilities        16,281        13,752
      TOTAL CURRENT LIABILITIES     36,140        29,123

 DEFERRED RENT & OTHER LONG
  TERM LIABILITIES                   1,639           553

 DEFERRED INCOME TAX LIABILITIES     3,128         1,857

 STOCKHOLDERS' EQUITY               86,148        77,046
   TOTAL LIABILITIES AND
     STOCKHOLDERS' EQUITY       $  127,055    $  108,579
</table>
[{"type": "8-K", "sequence": "1", "filename": "qone8k04.txt", "description": "QTR 1 2004 8K", "secsgml_size_bytes": 9135}]
{"company-data": {"conformed-name": "LIFETIME HOAN CORP", "cik": "0000874396", "assigned-sic": "3420", "irs-number": "112682486", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-19254", "film-number": "04764132"}, "business-address": {"street1": "ONE MERRICK AVENUE", "city": "WESTBURY", "state": "NY", "zip": "11590", "phone": "5166836000"}, "mail-address": {"street1": "ONE MERRICK AVENUE", "street2": "ONE MERRICK AVENUE", "city": "WESTBURY", "state": "NY", "zip": "11590-6601"}}
UNITED STATES
             SECURITIES AND EXCHANGE COMMISSION
                    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) April 29, 2004

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

                          Delaware
       (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

               N/A
(Former name or former address, if changed since last report)

Item 7.  Financial Statements and Exhibits

  c)   Exhibits

     99 - Press Release, dated April 29, 2004

Item 12.  Results of Operation and Financial Condition

On April 29, 2004, Lifetime Hoan Corporation ("the Company")
issued a press release setting forth the Company's first-
quarter 2004 earnings.  A copy of the Company's press
release is attached hereto as Exhibit 99 and hereby
incorporated by reference.

                          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.

                    Lifetime Hoan Corporation

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

Date:  April 29, 2004

EXHIBIT 99

   LIFETIME HOAN REPORTS 53% INCREASE IN FIRST-QUARTER NET
                 SALES; RAISES 2004 GUIDANCE

WESTBURY,  N.Y., April 29, 2004 -- LIFETIME HOAN CORPORATION
(NASDAQ   NM:  LCUT),  a  leading  designer,  marketer   and
distributor of housewares, today announced results  for  the
first quarter ended March 31, 2004.

For  the first quarter of 2004, net sales increased  53%  to
$37.1  million from $24.3 million in the same period of  the
prior year.  The Company reported net income of $345,000, or
$0.03 per diluted share, compared to a net loss of $602,000,
or $0.06 per diluted share, for the same period in 2003.

Jeffrey  Siegel,  president  and  chief  executive  officer,
commented, "The first quarter of 2004 was another period  of
strong growth for Lifetime Hoan.  The impressive increase in
the Company's net sales was fueled principally by growth  of
our lines  of  KitchenAid(R) branded  products.   Since   we
launched  our  KitchenAid program in  2001,  it  has  gained
strength   every  year,  and  2004  is  already  showing   a
continuation of that very positive trend.

"Lifetime's  business  is driven by exciting  new  products,
innovative designs and great brands.  One of the reasons  we
expect 2004 to be a very successful year is that we plan  to
launch  more  new  lines than ever before  in  our  history.
Among the additions we have already announced is KitchenAid(R)
branded kitchen cutlery, which is scheduled to roll  out  in
the  third quarter. Another important contribution will come
from our expansion of the CasaModa(R) line, which is focused
on  the  growing  market for casual home entertainment.   In
fact,  we  plan  to introduce new products  in  every  major
category in our business during the year."

Lifetime   Hoan   noted   that  first-quarter   2004   sales
attributable to the :USE(R) - Tools for  Civilization(R) and
Gemco  Ware,  Inc. businesses the Company  acquired  in  the
fourth  quarter of 2003 totaled $1.5 million.   Without  the
USE  and  Gemco sales, Lifetime's net sales for  the  period
would have increased 46.5% over last year's same quarter.

The  Company  raised  its net sales  guidance  for  2004  to
approximately $195-$205 million from $190-$200 million.   It
also  raised  its earnings per share estimate  for  2004  to
approximately $0.98-$1.13 from $0.95-$1.10.

Lifetime  Hoan  has  scheduled a conference  call  Thursday,
April 29 at 11:00 a.m. Eastern time to discuss first-quarter-
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 Thursday, May 6, and can be accessed by
dialing  (706)  645-9291, conference ID  #6684178.   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  Hoan  Corporation is a leading designer,  marketer
and  distributor of household cutlery, kitchenware,  cutting
boards,  pantryware  and  bakeware, marketing  its  products
under   various   trade  names  including  Farberware(R) and
Hoffritz(R).  Lifetime Hoan's KitchenAid branded products are
designed,  manufactured and marketed under  a  license  with
Whirlpool  Corporation.   The  Company's  Cuisinart  branded
products  are  designed, manufactured and marketed  under  a
license  with  Cuisinart. Through the use of  various  brand
names,  Lifetime  Hoan's  products are  distributed  through
almost every major retailer in the U.S.

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

 COMPANY CONTACT:                        INVESTOR RELATIONS:
      Robert McNally                        Harriet Fried
 Chief Financial Officer                 Lippert/Heilshorn &
     (516) 683-6000                       Associates, Inc.
                                         (212) 838-3777 or
                                         hfried@lhai.com

                  LIFETIME HOAN CORPORATION
                      INCOME STATEMENT
              (in 000's, except per share data)
Three Months Ended
                                      March 31,
                                     (Unaudited)
2004       2003      % Increase
      Net  Sales                 $37,129     $24,284        52.9%
      Cost of Sales               21,689      13,426        61.5%
      Distribution Expenses        5,181       4,454        16.3%
      SG&A                         9,574       7,321        30.8%

      Income (Loss) from
       Operations                    685       (917)

      Interest Expense               127         111
      Other Income                  (15)        (17)

      Income (Loss) Before
       Taxes                         573     (1,011)

      Tax Provision (Benefit)        228       (409)

          Net Income (Loss)         $345      ($602)

      Diluted Earnings (Loss)
       Per Share from Net Income   $0.03     ($0.06)
      Weighted Average Shares     11,141      10,561
LIFETIME HOAN CORPORATION
            CONDENSED CONSOLIDATED BALANCE SHEETS
                       (in thousands)
March 31,     March 31,
                                   2004          2003
                                (Unaudited)   (Unaudited)

 ASSETS
 CURRENT ASSETS
   Cash and cash equivalents    $      719    $      108
   Accounts receivable, net         22,579        12,680
   Merchandise inventories          48,564        42,763
   Prepaid expenses and other
    current assets                   7,357         6,646

      TOTAL CURRENT ASSETS          79,219        62,197

 PROPERTY AND EQUIPMENT, net        20,200        20,408
 INTANGIBLES, net                   25,543        23,855
 OTHER ASSETS                        2,093         2,119
      TOTAL ASSETS              $  127,055    $  108,579

 LIABILITIES AND STOCKHOLDERS' EQUITY
 CURRENT LIABILITIES
   Short-term borrowings        $   13,000    $   11,500

   Accounts payable and trade
    acceptances                      6,859         3,871
   Other current liabilities        16,281        13,752
      TOTAL CURRENT LIABILITIES     36,140        29,123

 DEFERRED RENT & OTHER LONG
  TERM LIABILITIES                   1,639           553

 DEFERRED INCOME TAX LIABILITIES     3,128         1,857

 STOCKHOLDERS' EQUITY               86,148        77,046
   TOTAL LIABILITIES AND
     STOCKHOLDERS' EQUITY       $  127,055    $  108,579