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        8-K</strong></font></div>
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        Exchange Act of 1934</strong></font></div>
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                    Number)</font></div>
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                    </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Identification</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;No.)</font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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        BERMUDA</font></div>
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        HELEN
        OF TROY PLAZA</font></div>
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        PASO,
        TEXAS 79912</font></div>
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        States mailing address of registrant)</font></div>
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        telephone number, including area code: (915) 225-8000</font></div>
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        the
        appropriate box below if the Form 8-K filing is intended to </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">simultaneously
        satisfy the filing obligation of the registrant under any of </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
        following provisions:</font></div>
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        ]
        Written communications pursuant to Rule 425 under the Securities Act
</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(17
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        Soliciting material pursuant to Rule 14a-12 under the </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exchange
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        Pre-commencement communications </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">pursuant
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</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pre-commencement
        communications pursuant to Rule 13e-4(c) under the </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exchange
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          <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">1
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
        2.02. RESULTS OF OPERATIONS AND FINANCIAL CONDITION </font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
        July
        11, 2005, Helen of Troy Limited issued a press release announcing its results
        for its first fiscal quarter ending </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">May
        31,
        2005. A copy of this press release is attached hereto as Exhibit 99.1.
        Additionally, on July 11, 2005, Helen of </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Troy
        Limited held a conference call discussing its results for the same periods
        mentioned above. A copy of the text of </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">this
        conference call is attached hereto as Exhibit 99.2. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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        Company desires to avail itself of the safe harbor provisions of the Private
        Securities Litigation Reform Act of 1995 </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(the
        "Act") and is including this cautionary statement for the express purpose
        of
        vailing itself of the protection afforded </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">by
        the
        Act. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        accompanying press release and conference call transcripts contain certain
        forward-looking statements, which </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">are
        subject to change, including, but not limited to: </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div>
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            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding the expected overall improvement in sales in the
                  second</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">half
                  of the current fiscal year.</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div>
        <div>
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

              <tr valign="top" style="LINE-HEIGHT: 1.25">
                <td align="left" style="WIDTH: 9pt">&#160;</td>
                <td align="left">&#160;</td>
              </tr>

          </table>
        </div>
        <div>
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

              <tr valign="top" style="LINE-HEIGHT: 1.25">
                <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
                <td align="left">
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                    regarding sales and earnings guidance for the current fiscal
                    year.</font></div>
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              </tr>

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        </div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: -18pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding general sales trends in certain categories of our </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">business
                  for the balance of the fiscal year.</font></div>
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      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
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              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding our new distribution center being fully </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">operational
                  during the first calendar quarter of 2006, the impact and </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">timing
                  of certain related one-time expenditures in connection with the
                  </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">transition
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                  </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
                  move to our new distribution facility and the potential sale and
                  </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">possible
                  leaseback of an existing distribution facility at some point </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">during
                  the remainder of the current fiscal
                  year.</font></div>
              </td>
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        </table>
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      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding the timing of advertising expenditures and their </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">expected
                  impact on sales during the remainder of the current fiscal </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">year.</font></div>
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            </tr>

        </table>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding OXO International's sales increases and their </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">continued
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                  year.</font></div>
              </td>
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        </table>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding our belief that we will continue to experience </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">pricing
                  pressure at certain entry level price points in our appliance </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">business
                  for the balance of the current fiscal year, particularly in </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
                  second quarter.</font></div>
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        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding the expected levels of selling, general, and </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">administrative
                  expense for the balance of the current fiscal
                  year.</font></div>
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            </tr>

        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
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                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding our response to the potential impact of increases in
                  </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
                  price of raw materials.</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding the expected timing and branding of new product </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">introductions
                  into various domestic and foreign
                  markets.</font></div>
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            </tr>

        </table>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding anticipated levels of capital expenditure for the </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">balance
                  of the current fiscal year.</font></div>
              </td>
            </tr>

        </table>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding anticipated effective corporate tax rates going forward
                  </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">for
                  the foreseeable future.</font></div>
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      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding anticipated levels of cash flow from operating income
                  </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">for
                  the current fiscal year.</font></div>
              </td>
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      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding key components of working capital, and the </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">expected
                  impact of seasonal trends on their general balance sheet </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">levels
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                  quarters.</font></div>
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      <div>
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td align="left" style="WIDTH: 9pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">o</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
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      <div>
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            <tr valign="top" style="LINE-HEIGHT: 1.25">
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                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
                  regarding future levels of operating income by segment, and </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
                  potential impact and timing of expected future changes in the </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">allocation
                  of certain items of corporate overhead, once certain </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">transitional
                  service costs currently being paid by our Housewares </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">segment
                  are terminated and these services are absorbed within our </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">existing
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      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">
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        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">2
            of
            5</font></div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
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          </div>
        </div>
        <div id="HDR">
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          </div>
        </div>
      </div>
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        number
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        from
        historical or anticipated results or </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">from
        the
        results or effects contemplated by the forward looking statements. Generally,
        the words "anticipates",&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">"believe",
        "believes", "expects", "expected", "expectation", "forecasting" and other
        similar words identify </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">forward-looking
        statements. The Company cautions readers not to place undue reliance on
        forward-looking statements. </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        actual results may differ materially from those described in any forward-looking
        statements. The Company intends </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">its
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        does not undertake to update or </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">revise
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        potential factors that could&#160; </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">affect
        the Company's financial results and the forward looking statements is included
        in the Company's Form 10-K for the </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">year
        ended February 28, 2005 and the Form 10-Q for the quarter ended May 31, 2005.
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        information in this Form 8-K and the Exhibits attached hereto shall not be
        deemed "filed" for purposes of Section </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">18
        of the
        Securities Exchange Act of 1934, nor shall it be deemed incorporated by
        reference in any filing under the&#160; </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Securities
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        incorporation language in any such filing, except as shall be expressly set
        forth by specific reference in such </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">filing.
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
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        <div align="center">
          <table bgcolor="#ffffff" cellpadding="0" cellspacing="0" width="100%">

              <tr bgcolor="#ffffff">
                <td width="10%">&#160;</td>
                <td valign="bottom" width="8%"><font size="2">Exhibit No.</font></td>
                <td width="1%">&#160;</td>
                <td valign="bottom" width="81%">
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                <td width="10%">&#160;</td>
                <td width="8%">&#160;</td>
                <td width="1%">&#160;</td>
                <td width="81%">&#160;</td>
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                <td width="8%"><font size="2">99.1</font>&#160;</td>
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                <td width="81%"><font size="2">Press Release, dated July 11,
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                <td width="10%">&#160;</td>
                <td width="8%">&#160;</td>
                <td width="1%">&#160;</td>
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                <td width="81%"><font size="2">Text of conference call held July
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">3
            of
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        </div>
        <div id="HDR">
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        </div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SIGNATURES</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
        to the requirements of the Securities Exchange Act of 1934, the </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">registrant
        has duly caused this report to be signed on its behalf by the </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">undersigned
        hereunto duly authorized.</font></div>
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        <table align="center" bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" width="100%">

            <tr valign="top" bgcolor="#ffffff">
              <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
              <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
              <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
              <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">HELEN
                OF TROY LIMITED</font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date:&#160;July
                14, 2005</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:&#160;&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                Thomas J.
                Benson&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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              <td align="left"><font size="2">Thomas J. Benson </font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
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              <td>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Senior
                  Vice President, Finance and </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
                  Financial Officer </font></div>
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            </tr>

        </table>
      </div>
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      INDEX</font>
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                  <td width="10%">&#160;</td>
                  <td valign="bottom" width="8%"><font size="2"><u>Exhibit No.</u></font></td>
                  <td width="1%">&#160;</td>
                  <td valign="bottom" width="81%">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Description.</u>&#160;</font>&#160;</div>
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                  <td width="8%"><font size="2">99.1</font>&#160;</td>
                  <td width="1%">&#160;</td>
                  <td width="81%"><font size="2">Press Release, dated July 11,
                    2005&#160;</font>&#160;</td>
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                  <td width="8%"><font size="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.2&#160;</font></font>&#160;</td>
                  <td width="1%">&#160;</td>
                  <td width="81%"><font size="2">Text of conference call held July
                    11,
                    2005</font>&#160;</td>
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{"company-data": {"conformed-name": "HELEN OF TROY LTD", "cik": "0000916789", "assigned-sic": "3634", "irs-number": "742692550", "fiscal-year-end": "0228"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-14669", "film-number": "05954121"}, "business-address": {"street1": "CLARENDON HOUSE", "street2": "CHURCH STREET", "city": "HAMILTON BERMUDA", "state": "D0", "zip": "-", "phone": "915-225-8000"}, "mail-address": {"street1": "ONE HELEN OF TROY PLAZA", "city": "EL PASO", "state": "TX", "zip": "79912"}}
UNITED
        STATES
SECURITIES
        AND EXCHANGE COMMISSION
Washington,
        D.C. 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 earliest event reported): July 11, 2005
HELEN
        OF TROY LIMITED
(Exact
        name of registrant as specified in its charter)
BERMUDA
001-14669
74-2692550
(State
                    or other jurisdiction of
                    incorporation)
(Commission File
                    Number)
(IRS
Employer
Identification
No.)
CLARENDON
        HOUSE
CHURCH
        STREET
HAMILTON,
        BERMUDA
(Business
        address of registrant)
ONE
        HELEN
        OF TROY PLAZA
EL
        PASO,
        TEXAS 79912
(United
        States mailing address of registrant)
Registrant's
        telephone number, including area code: (915) 225-8000
Check
        the
        appropriate box below if the Form 8-K filing is intended to
simultaneously
        satisfy the filing obligation of the registrant under any of
the
        following provisions:
[ 
        ]
        Written communications pursuant to Rule 425 under the Securities Act
(17
        CFR
        230.425)
[ 
        ]
        Soliciting material pursuant to Rule 14a-12 under the
Exchange
        Act (17 CFR 240.14a-12)
[ 
        ]
        Pre-commencement communications
pursuant
        to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[
         ]
Pre-commencement
        communications pursuant to Rule 13e-4(c) under the
Exchange
        Act (17 CFR 240.13e-4(c))
1
            of
            5
ITEM
        2.02. RESULTS OF OPERATIONS AND FINANCIAL CONDITION
On
        July
        11, 2005, Helen of Troy Limited issued a press release announcing its results
        for its first fiscal quarter ending
May
        31,
        2005. A copy of this press release is attached hereto as Exhibit 99.1.
        Additionally, on July 11, 2005, Helen of
Troy
        Limited held a conference call discussing its results for the same periods
        mentioned above. A copy of the text of
this
        conference call is attached hereto as Exhibit 99.2.
The
        Company desires to avail itself of the safe harbor provisions of the Private
        Securities Litigation Reform Act of 1995
(the
        "Act") and is including this cautionary statement for the express purpose
        of
        vailing itself of the protection afforded
by
        the
        Act.
The
        accompanying press release and conference call transcripts contain certain
        forward-looking statements, which
are
        subject to change, including, but not limited to:
o
Statements
                  regarding the expected overall improvement in sales in the
                  second
half
                  of the current fiscal year.
o
Statements
                    regarding sales and earnings guidance for the current fiscal
                    year.
o
Statements
                  regarding general sales trends in certain categories of our
business
                  for the balance of the fiscal year.
o
Statements
                  regarding our new distribution center being fully
operational
                  during the first calendar quarter of 2006, the impact and
timing
                  of certain related one-time expenditures in connection with the
transition
                  to this facility, the impact of this move on certain key
expense
                  categories,the expected future annual net savings arising from
the
                  move to our new distribution facility and the potential sale and
possible
                  leaseback of an existing distribution facility at some point
during
                  the remainder of the current fiscal
                  year.
o
Statements
                  regarding the timing of advertising expenditures and their
expected
                  impact on sales during the remainder of the current fiscal
year.
o
Statements
                  regarding OXO International's sales increases and their
continued
                  sustainability for the balance of the current fiscal
                  year.
o
Statements
                  regarding our belief that we will continue to experience
pricing
                  pressure at certain entry level price points in our appliance
business
                  for the balance of the current fiscal year, particularly in
the
                  second quarter.
o
Statements
                  regarding the expected levels of selling, general, and
administrative
                  expense for the balance of the current fiscal
                  year.
o
Statements
                  regarding our response to the potential impact of increases in
the
                  price of raw materials.
o
Statements
                  regarding the expected timing and branding of new product
introductions
                  into various domestic and foreign
                  markets.
o
Statements
                  regarding anticipated levels of capital expenditure for the
balance
                  of the current fiscal year.
o
Statements
                  regarding anticipated effective corporate tax rates going forward
for
                  the foreseeable future.
o
Statements
                  regarding anticipated levels of cash flow from operating income
for
                  the current fiscal year.
o
Statements
                  regarding key components of working capital, and the
expected
                  impact of seasonal trends on their general balance sheet
levels
                  during the ensuing second, third and fourth fiscal
                  quarters.
o
Statements
                  regarding our expectations regarding the timing of
shipments
                  by month during our peak shipping season in comparison to
the
                  timing of shipments by month during the same period last fiscal
year.
o
Statements
                  regarding future levels of operating income by segment, and
the
                  potential impact and timing of expected future changes in the
allocation
                  of certain items of corporate overhead, once certain
transitional
                  service costs currently being paid by our Housewares
segment
                  are terminated and these services are absorbed within our
existing
                  cost structure.
2
            of
            5
A
        number
        of risks or uncertainties could cause actual results to differ materially
        from
        historical or anticipated results or
from
        the
        results or effects contemplated by the forward looking statements. Generally,
        the words "anticipates",
"believe",
        "believes", "expects", "expected", "expectation", "forecasting" and other
        similar words identify
forward-looking
        statements. The Company cautions readers not to place undue reliance on
        forward-looking statements.
The
        actual results may differ materially from those described in any forward-looking
        statements. The Company intends
its
        forward-looking statements to speak only as of the time of such statements,
        and
        does not undertake to update or
revise
        them as more information becomes available. Additional information concerning
        potential factors that could
affect
        the Company's financial results and the forward looking statements is included
        in the Company's Form 10-K for the
year
        ended February 28, 2005 and the Form 10-Q for the quarter ended May 31, 2005.
The
        information in this Form 8-K and the Exhibits attached hereto shall not be
        deemed "filed" for purposes of Section
18
        of the
        Securities Exchange Act of 1934, nor shall it be deemed incorporated by
        reference in any filing under the
Securities
        Act of 1933 or any proxy statement or report or other document we may file
        with
        the SEC, regardless of any
general
        incorporation language in any such filing, except as shall be expressly set
        forth by specific reference in such
filing.
ITEM
        9.01. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL EXHIBITS
(c)
        EXHIBITS.
The
        following exhibits are furnished with this report on Form 8-K:
Exhibit No.
Description.
99.1
Press Release, dated July 11,
                  2005
99.2
Text of conference call held July
                  11,
                  2005
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            of
            5
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.
HELEN
                OF TROY LIMITED
Date: July
                14, 2005
By:
/s/
                Thomas J.
                Benson
Thomas J. Benson
Senior
                  Vice President, Finance and
Chief
                  Financial Officer
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            of
            5
EXHIBIT
      INDEX
Exhibit No.
Description.
99.1
Press Release, dated July 11,
                    2005
99.2
Text of conference call held July
                    11,
                    2005
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