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):
                                 April 23, 2004

                                 PERRIGO COMPANY
                        --------------------------------
               (Exact name of registrant as specified in charter)

   MICHIGAN                           0-19725                      38-2799573
---------------                     ------------                ----------------
(State of other                     (Commission                 (I.R.S. Employer
Jurisdiction of                     File Number)                 Identification
 Incorporation)                                                      Number)

515 Eastern Avenue, Allegan, Michigan                   49010
------------------------------------------           -----------
(Address of principal executive offices)              (Zip Code)

Registrant's telephone number, including area code:
(269) 673-8451
--------------


ITEM 12. Disclosure of Results of Operations and Financial Condition

On April 23, 2004, the Perrigo Company  released  earnings for the third quarter
of fiscal 2004.

The earnings release contains a non-GAAP measure which is defined as a financial
measure of the Company's  performance  that excludes or includes amounts thereby
differentiating  it from the most directly  comparable  measure presented in the
financial  statements  that are  calculated  and  presented in  accordance  with
Generally Accepted Accounting Principles (GAAP). Pursuant to the requirements of
Regulation  G, the Company has  provided a  reconciliation  within its  earnings
release to the most directly comparable GAAP measure for this non-GAAP measure.

The Company excludes unusual  litigation  income and a one-time tax benefit when
monitoring  and  evaluating  the  on-going  financial  results and trends of its
business due to the  non-recurring  nature of these items.  The Company believes
this   information  is  also  useful  for  investors   since   excluding   these
non-recurring  items  provides  important  insight  into the  Company's  ongoing
operations.

The press release related to Perrigo's earnings is attached as Exhibit 99.

The  information  in this  Report  is being  furnished  and  shall not be deemed
"filed" for the purposes of Section 18 of the  Securities  Exchange Act of 1934,
as  amended,  or  otherwise  subject to the  liabilities  of that  Section.  The
information  in this Report shall not be deemed  incorporated  by reference into
any filing  under the  Securities  Act of 1933,  as amended,  except as shall be
expressly set forth by specific reference in such filing.


                                   SIGNATURES

Pursuant  to the  requirement  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.

                                        PERRIGO COMPANY
                                        (Registrant)

                                        By:  /s/ Douglas R. Schrank
                                             -----------------------------------
Dated: April 23, 2004                        Douglas R. Schrank
                                             Executive Vice President and
                                               Chief Financial Officer
                                               (Principal Accounting and
                                               Financial Officer)


                                  Exhibit Index

     Exhibit 99 - Press  Release  issued by Perrigo  Company on April 23, 2004,
furnished solely pursuant to Item 12 for Form 8-K.