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): October 4, 2004

                              CONCORD CAMERA CORP.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


       New Jersey                                               13-3152196
----------------------------                              ----------------------
(State or other jurisdiction                                 (I.R.S. Employer
     of incorporation)                                    Identification Number)

                                    0-17038
                            (Commission File Number)


4000 Hollywood Boulevard, 6th Floor North Tower, Hollywood, Florida     33021
             (Address of principal executive offices)                 (Zip Code)

       Registrant's telephone number, including area code: (954) 331-4200

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))



ITEM 2.02    RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

On October 4, 2004, Concord Camera Corp. ("Concord") issued a press release
announcing Concord's financial results for the quarter and fiscal year ended
July 3, 2004. A copy of the press release is attached hereto as Exhibit 99.

The information in this Current Report on Form 8-K and the exhibit attached
hereto shall not be deemed "filed" for purposes of Section 18 of the Securities
Exchange Act of 1934 (the "Exchange Act") or otherwise subject to the
liabilities of that section, nor shall they be deemed incorporated by reference
in any filing under the Securities Act of 1933 or the Exchange Act, except as
shall be expressly set forth by specific reference in such filing.

                                   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.

                                             CONCORD CAMERA CORP.


Date:  October 4, 2004                       By: /s/ Alan Schutzman
                                                --------------------------------
                                                Alan Schutzman, Senior Vice
                                                President, General Counsel and
                                                Secretary


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