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: July 30, 2004



                      Insight Communications Company, Inc.
             (Exact name of Registrant as specified in its charter)


        Delaware                    0-26677                    13-4053502
 (State of incorporation)    (Commission File No.)            (IRS Employer
                                                            Identification No.)

                                 810 7th Avenue
                            New York, New York 10019
                    (Address of principal executive offices)


                  Registrant's telephone number: (917) 286-2300






Item 12. Results of Operations and Financial Condition.

     On July 30, 2004, we issued a press release announcing our financial
results for the quarter ended June 30, 2004. A copy of the press release is
being furnished as Exhibit 99.1 to this report and incorporated herein by
reference.

     This press release contains disclosure of operating cash flow, system cash
flow and free cash flow, each of which is a financial measure that is not
calculated and presented in accordance with accounting principles generally
accepted in the United States ("GAAP"). Tabular reconciliation of these non-GAAP
measures to the most directly comparable financial measures calculated and
presented in accordance with GAAP are presented on pages 10 and 12 to the press
release. Disclosure regarding management's reasons for presenting these non-GAAP
measures appears on page 5 of the press release.











                                   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 thereunto duly authorized.


                                           Insight Communications Company, Inc.


Date: July 30, 2004                        By: /s/ Elliot Brecher
                                               ------------------
                                               Elliot Brecher
                                               Senior Vice President
                                               and General Counsel