FORM 6 - K



                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                        Report of Foreign Private Issuer
                    Pursuant to Rule 13a - 16 or 15d - 16 of
                       the Securities Exchange Act of 1934


                               As of May 27, 2004



                                  TENARIS, S.A.
                 (Translation of Registrant's name into English)


                                  TENARIS, S.A.
                                13, rue Beaumont
                                L-1219 Luxembourg
                    (Address of principal executive offices)


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

                            Form 20-F  X     Form 40-F
                                      ---              ---

      Indicate by check mark whether the registrant by furnishing the
information contained in this Form 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-        .
                                                        --------





Tenaris Confirms Dividend Payment and Election of Directors

    LUXEMBOURG--(BUSINESS WIRE)--May 26, 2004--Tenaris S.A. (NYSE:TS)
(Buenos Aires:TS) (BMV:TS) (MTA Italy:TEN), in its annual general
shareholders meeting today, approved the 2003 annual report and
accounts and the annual dividend payment to shareholders of US$0.1144
per share (US$1.144 per ADS), or US$135 million. The payment date will
be June 14, 2004 and the corresponding ex-dividend date will be June
9. The assembly also re-elected as members of the board of directors
its current members to serve until the next annual shareholders
meeting which will be held in May 2005.
    The company re-appointed PricewaterhouseCoopers S.a.r.l. as its
auditors for the 2004 fiscal year.

    Tenaris is a leading global manufacturer of seamless steel pipe
products and provider of pipe handling, stocking and distribution
services to the oil and gas, energy and mechanical industries and a
leading regional supplier of welded steel pipes for gas pipelines in
South America. Domiciled in Luxembourg, we have pipe manufacturing
facilities in Argentina, Brazil, Canada, Italy, Japan, Mexico and
Venezuela and a network of customer service centers present in over 20
countries worldwide.

    CONTACT: Tenaris
             Nigel Worsnop, 1-888-300-5432
             www.tenaris.com





The attached material is being furnished to the Securities and Exchange
Commission pursuant to Rule 13a-16 and Form 6-K under the Securities Exchange
Act of 1934, as amended. This report contains Tenaris's press release announcing
its confirmation of the dividend payment and the election of Directors.


                                   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.



Date: May 27, 2004



                                  Tenaris, S.A.




By: /s/ Cecilia Bilesio
- -----------------------
Cecilia Bilesio
Corporate Secretary