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) February 26, 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 February 26, 2004



Item 12.  Results of Operation and Financial Condition

On February 26, 2004, Lifetime Hoan Corporation ("the Company")
issued a press release setting forth the Company's fourth-quarter
and twelve-month 2003 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:  February 26, 2004


EXHIBIT 99
       LIFETIME HOAN REPORTS 31% INCREASE IN NET SALES AND
               88% INCREASE IN EARNINGS PER SHARE


WESTBURY,  N.Y.,  February 26, 2004 -- LIFETIME HOAN  CORPORATION
(NASDAQ  NM:  LCUT),  a  leading marketer  of  housewares,  today
announced  results  for the fourth quarter and  full  year  ended
December 31, 2003.

For  the fourth quarter of 2003, net sales increased 31% to $62.1
million from $47.5 million in the same period of the prior  year.
Income  from continuing operations increased 94% to $5.4  million
from  $2.8  million  for the same period in  2002.  Earnings  per
diluted  share from continuing operations rose 88% to  $0.49  per
diluted share from $0.26 per diluted share in last year's  fourth
quarter.

For  the twelve months ended December 31, 2003, net sales totaled
$160.4  million compared to $131.2 million in 2002.  Income  from
continuing operations totaled $8.4 million, or $0.78 per  diluted
share,  compared to $3.6 million, or $0.34 per diluted share,  in
2002.

Jeffrey Siegel, president and chief executive officer, commented,
"Our fourth quarter performance capped a very successful year for
Lifetime  Hoan.  Our KitchenAid(R) branded products, which  include
kitchen utensils, gadgets and bakeware, were an especially strong
growth driver.  As we expected, our S'mores Maker, introduced  in
mid-year,  was an extremely popular gift item during the  holiday
season  and, together with solid sales of our Cuisinart(R) cutlery,
contributed  to  making  this Lifetime's most  successful  fourth
quarter ever.

"In  2004,  we  will  continue  our  winning  strategy  of  using
Lifetime's advanced design capabilities to develop exciting, high
quality  products  for  our  portfolio  of  premium  brands.  Our
KitchenAid  line, which includes an exceptionally attractive  and
powerful  assortment  of  utensils, gadgets  and  bakeware,  will
continue to be a key driver.  In the second half of the year,  we
will  begin  rolling out kitchen cutlery, storage  blocks,  knife
sharpeners  and  wood cutting boards under the  KitchenAid  brand
name, which we expect to be just as well received as our original
items.

"During 2004, we will also expand our CasaModa(R) line, focused  on
the  growing  market  for  casual home entertainment.  This  will
include  the  introduction  of  a number  of  variations  on  our
original  S'mores  Maker. Equally important,  we  will  focus  on
expanding the placement of all of our products during the  coming
year.  This was an important element of our strategy in 2003, and
we expect it to help drive Lifetime's results in 2004."

In  2004,  management estimates that Lifetime's  net  sales  will
total  approximately $190 million to $200 million.  Earnings  per
share are estimated to total approximately $0.95 to $1.10 for the
year.

As  announced  in  2002, Lifetime sold its 51%  interest  in  the
businesses  of  each  of  Prestige Italiana,  Spa.  and  Prestige
Haushaltswaren  GmbH (together, the "Prestige  Companies").   The
loss  from  the  Prestige Companies' operations  for  the  fourth
quarter  of  2002 and the full year is reflected as  discontinued
operations on the Company's income statements.

Lifetime  Hoan has scheduled a conference call Thursday, February
26  at  11:00  a.m.  Eastern time to discuss  fourth-quarter-2003
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  Tuesday, March 4, and can be accessed by  dialing  (706)
645-9291,  conference ID #5325208.  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
                                December 31,
                                 (Unaudited)
                                                 
                              2003         2002       %Increase
                                                      (Decrease)
 Net Sales                   $62,053      $47,515        30.6%
 Cost of Sales                36,936       27,945        32.2%
 Distribution Expenses         6,012        5,820         3.3%
 SG&A                          9,935        8,728        13.8%

 Income from Operations        9,170        5,022        82.6%

 Interest Expense                243          316       (23.1%)
 Other (Income)                 (17)         (19)       (10.5%)

 Income Before Taxes           8,944        4,725        89.3%

 Tax Provision                 3,536        1,936        82.6%

 Income from Continuing
   Operations                  5,408        2,789        93.9%

 Loss from Discontinued
   Operations and Disposal         -        (277)

 Net Income                   $5,408       $2,512       115.3%

 Diluted Earnings Per Share
 from Continuing Operations    $0.49        $0.26        88.5%
 Weighted Average Shares      11,036       10,561

 Diluted Earnings Per Share
 from Net Income               $0.49        $0.24       104.2%
 Weighted Average Shares      11,036       10,561
 


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



                           Twelve Months Ended
                               December 31,

                                                 
                            2003         2002         %Increase
                                                      (Decrease)
Net Sales                  $160,355     $131,219         22.2%
Cost of Sales                92,918       73,145         27.0%
Distribution Expenses        20,115       21,363         (5.8%)
SG&A                         32,677       29,815          9.6%

Income from Operations       14,645        6,896        112.4%

Interest Expense                724        1,004        (27.9%)
Other (Income)                 (68)         (66)          3.0%

Income Before Taxes          13,989        5,958        134.8%

Tax Provision                 5,574        2,407        131.6%

Income from Continuing
  Operations                  8,415        3,551        137.0%

Loss from Discontinued
  Operations and Disposal         -      (1,306)

Net Income                   $8,415       $2,245        274.8%

Diluted Income Per Share
from Continuing Operations    $0.78        $0.34        129.4%
Weighted Average Shares      10,754       10,541

Diluted Income (Loss) Per
Share from Net Income         $0.78        $0.21        271.4%
Weighted Average Shares      10,754       10,541



                  LIFETIME HOAN CORPORATION
            CONDENSED CONSOLIDATED BALANCE SHEETS
                       (in thousands)




                                                
                                  December 31,    December 31,
                                      2003            2002

 ASSETS
 CURRENT ASSETS
  Cash and cash equivalents         $    1,175     $       62
  Accounts receivable, net              31,977         19,143
  Merchandise inventories               49,294         41,333
  Prepaid expenses and other
   current assets                        5,838          5,651
      TOTAL CURRENT ASSETS              88,284         66,189

 PROPERTY AND EQUIPMENT, net            20,563         20,850
 INTANGIBLES, net                       25,675         23,952
 OTHER ASSETS                            2,214          2,378
      TOTAL ASSETS                  $  136,736     $  113,369


 LIABILITIES AND STOCKHOLDERS' EQUITY
 CURRENT LIABILITIES
  Short-term borrowings             $   16,800     $   14,200
  Accounts payable and trade
   acceptances                           8,405          2,720
  Other current liabilities             21,769         15,889
      TOTAL CURRENT LIABILITIES         46,974         32,809

 DEFERRED RENT & OTHER LONG TERM
   LIABILITIES                           1,593            468
 DEFERRED INCOME TAX LIABILITIES         2,088          1,783

 STOCKHOLDERS' EQUITY                   86,081         78,309
      TOTAL LIABILITIES AND
 STOCKHOLDERS' EQUITY               $  136,736     $  113,369