SECURITIES AND EXCHANGE COMMISSION 
  
                           WASHINGTON, D.C. 20549 
  
  
                                  FORM 8-K 
  
                               CURRENT REPORT 
                   PURSUANT TO SECTION 13 OR 15(D) OF THE 
                    SECURITIES AND EXCHANGE ACT OF 1934 
  
  
 Date of Report (Date of earliest event reported):  April 28, 1998 
  
  
                               LUKENS INC.   
              (Exact Name of Registrant as Specified in Charter) 
  
  
 Delaware                          1-3258                23-2451900        
 (State or Other Jurisdiction    (Commission            (IRS Employer 
 of Incorporation)               File Number)           Identification Number)
  
  
  50 South First Avenue, Coatesville, PA                       19320-0911   
  (Address of principal executive offices)                     (Zip Code) 
  
  
 Registrant's Telephone number, including area code   (610) 383-2000         
               

 Item 5.   Other Events. 
  
      On April 28, 1998, Lukens Inc. ("Lukens") issued its earnings release
for its first fiscal quarter of 1998 which ended on March 28, 1998. A press
release, dated April 28, 1998, was issued by Lukens and is filed as an
exhibit hereto and incorporated by reference herein.
    
      On April 29, 1998, the Board of Directors of Lukens declared a
dividend of $.25 per share of common stock, par value $.01 per share, of
Lukens ("Common Stock"), payable on May 15, 1998 to record holders of
shares of Common Stock on May 11, 1998.  A press release, dated April 29,
1998, was issued by Lukens and is filed as an exhibit hereto and
incorporated by reference herein.

Item 7.    Financial Statements, Pro Forma Financial Information and
           Exhibits. 
  
           (a) Not applicable. 
  
           (b) Not applicable. 
  
           (c) Exhibits. 
  
               99.1 Press Release of Lukens Inc. dated April 28, 1998

               99.2 Press Release of Lukens Inc. dated April 29, 1998


                                   SIGNATURES
  
      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 hereunto duly authorized. 
  
  
                                     LUKENS INC.

  
 Dated:  April 29, 1998             By: /s/ William D. Sprague 
                                        ___________________________
                                        William D. Sprague
                                        Vice President, General Counsel 
                                          and Secretary



                             INDEX TO EXHIBITS 
 
 
 Exhibit 
 Number              Exhibit 
  
 99.1      Press Release of Lukens Inc. dated April 28, 1998

 99.2      Press Release of Lukens Inc. dated April 29, 1998
[{"type": "8-K", "sequence": "1", "secsgml_size_bytes": 2862}]
{"company-data": {"conformed-name": "LUKENS INC", "cik": "0000060860", "assigned-sic": "3312", "irs-number": "232451900", "state-of-incorporation": "DE", "fiscal-year-end": "1227"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-03258", "film-number": "98604535"}, "business-address": {"street1": "50 S FIRST AVE", "city": "COATESVILLE", "state": "PA", "zip": "19320-0911", "phone": "6103832000"}, "mail-address": {"street1": "50 SOUTH FIRST AVENUE", "city": "COATESVILLE", "state": "PA", "zip": "19320-0911"}, "former-company": [{"former-conformed-name": "LUKENS INC /DE/", "date-changed": "19920703"}, {"former-conformed-name": "LUKENS STEEL CO", "date-changed": "19820506"}]}
SECURITIES AND EXCHANGE COMMISSION 
  
                           WASHINGTON, D.C. 20549 
  
  
                                  FORM 8-K 
  
                               CURRENT REPORT 
                   PURSUANT TO SECTION 13 OR 15(D) OF THE 
                    SECURITIES AND EXCHANGE ACT OF 1934 
  
  
 Date of Report (Date of earliest event reported):  April 28, 1998 
  
  
                               LUKENS INC.   
              (Exact Name of Registrant as Specified in Charter) 
  
  
 Delaware                          1-3258                23-2451900        
 (State or Other Jurisdiction    (Commission            (IRS Employer 
 of Incorporation)               File Number)           Identification Number)
  
  
  50 South First Avenue, Coatesville, PA                       19320-0911   
  (Address of principal executive offices)                     (Zip Code) 
  
  
 Registrant's Telephone number, including area code   (610) 383-2000         
               

 Item 5.   Other Events. 
  
      On April 28, 1998, Lukens Inc. ("Lukens") issued its earnings release
for its first fiscal quarter of 1998 which ended on March 28, 1998. A press
release, dated April 28, 1998, was issued by Lukens and is filed as an
exhibit hereto and incorporated by reference herein.
    
      On April 29, 1998, the Board of Directors of Lukens declared a
dividend of $.25 per share of common stock, par value $.01 per share, of
Lukens ("Common Stock"), payable on May 15, 1998 to record holders of
shares of Common Stock on May 11, 1998.  A press release, dated April 29,
1998, was issued by Lukens and is filed as an exhibit hereto and
incorporated by reference herein.

Item 7.    Financial Statements, Pro Forma Financial Information and
           Exhibits. 
  
           (a) Not applicable. 
  
           (b) Not applicable. 
  
           (c) Exhibits. 
  
               99.1 Press Release of Lukens Inc. dated April 28, 1998

               99.2 Press Release of Lukens Inc. dated April 29, 1998

                                   SIGNATURES
  
      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 hereunto duly authorized. 
  
  
                                     LUKENS INC.

  
 Dated:  April 29, 1998             By: /s/ William D. Sprague 
                                        ___________________________
                                        William D. Sprague
                                        Vice President, General Counsel 
                                          and Secretary

                             INDEX TO EXHIBITS 
 
 
 Exhibit 
 Number              Exhibit 
  
 99.1      Press Release of Lukens Inc. dated April 28, 1998

 99.2      Press Release of Lukens Inc. dated April 29, 1998