6-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934

Dated October 21, 2005

Commission File Number: 000-32359

MERIDIAN CO., LTD.
(Translation of registrant's name into English)

4F, Heungseong Bldg., 197-3, Jamsil-Dong, Songpa-Gu, Seoul, Korea
(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F x   Form 40-F ¨

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): ¨

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ¨

Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes ¨ No x

If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82- _________

SUBMITTED HEREWITH

Exhibits

99.1 Press Release dated October 21, 2005

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.

	Meridian Co., Ltd.
	(Registrant)
Date:  October 21, 2005	By:	/s/ Myeong, Hyeon-Seong
		Myeong, Hyeon-Seong
	Title:	President

EX-99.1

Exhibit 99.1

Meridian Co., Ltd. Acquires Korean Medical Products Distributing Company

Meridian Co., Ltd. announced on October 21, 2005 that it has acquired 100% of the issued and outstanding shares of Rapha & Health Co., Ltd., a Korean based distributor of medical device products.

Terms of the deal included a one time cash payment of 50,000,000 Korean Won. As a wholly owned subsidiary of the Company, Rapha & Health Co., Ltd. will become an exclusive distributor of all Meridian's products for the Korean market. Meridian Medical Inc. of Vancouver, will maintain the exclusive right to distribute Meridian Co., Ltd. products throughout North America.

Additionally, Rapha & Health Co., Ltd. will enter into a joint partnership with HealthTech Valley Co., Ltd., for the exclusive distribution of Meridian's latest commercially launched product, Lipo-laser.

The patented Lipo-laser's non-invasive treatment is considered one of the most innovative methods to liquefy adipose tissue. The demand for this type of treatment is expected to grow rapidly not only in the plastic surgery profession, but in any clinical setting that treats obesity such as spas and wellness centers.

Rapha & Health Co., Ltd. will be managed by its President and CEO, Ms. Hyeon-Sook Yoon, currently heading the sales management team of Meridian Co., Ltd. In addition to Ms. Hyeon-Sook Yoon, the Board of Directors will comprise Mr. Sang-Woo Yoon and Mr. Ki-Yeul Lee, both of whom are part of the overall management team with Meridian Co., Ltd.

On Behalf of the Board of Directors,

Hyeon Seong Myeong
President