8-K

 

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): March 20, 2008

Air Products and Chemicals, Inc.
__________________________________________
(Exact name of registrant as specified in its charter)

Delaware	1-4534	23-1274455
_____________________ (State or other jurisdiction	_____________ (Commission	______________ (I.R.S. Employer
of incorporation)	File Number)	Identification No.)
7201 Hamilton Boulevard, Allentown, Pennsylvania		18195-1501
_________________________________ (Address of principal executive offices)		___________ (Zip Code)

Registrant’s telephone number, including area code: 610 481-4911

Not Applicable
______________________________________________
Former name or former address, if changed since last report

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 7.01 Regulation FD Disclosure.

On March 20, 2008, the company published the Quarter-to-Date Sales Update, including consolidated sales and product volumes for January and February 2008 on its website at http://www.airproducts.com/Invest/financialnews/current.htm. A copy is attached as Exhibit 99.1 to this Form 8-K. The Quarter-to-Date Sales Update is being furnished; it is not deemed to be filed.

Item 9.01 Financial Statements and Exhibits.

(c) Exhibits
99.1 Quarter-to-Date Sales Update dated March 20, 2008.

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 hereunto duly authorized.

	Air Products and Chemicals, Inc.
March 20, 2008	By:	Paul E. Huck
		Name: Paul E. Huck
		Title: Senior Vice President and Chief Financial Officer

Exhibit Index

Exhibit No.	Description
99.1	Quarter-to-Date Sales Update dated March 20, 2008

EX-99.1

Exhibit 99.1

Quarter-to-Date
Sales Update

March 20, 2008

	January/February
(% change versus PY)	2008			Commentary
Consolidated Sales		15	%	Solid underlying growth of 8% driven by Tonnage and Merchant Gases segments, partially offset by lower Equipment and Energy sales (2%). Currency +4%. Acquisition +3%. Natural Gas Pass- through +2%.
Merchant Gases		15	%	Strong underlying growth of 6%, with growth in North America and Asia, Europe soft. Continued positive pricing trends. Lower equipment activity reduced growth by (4%). Currency +7% and acquisitions +6%.
Tonnage Gases		30	%	Strong sales growth driven by new plant startups and higher loading across the system. Currency +4%, acquisitions +2% and higher Natural Gas Pass-thru +7%.
Electronics and Performance Materials		8	%	Solid sales growth across the segment. Electronics growth was driven by higher fab utilization rates and tempered by restructuring activities. Performance Materials growth driven by higher volumes in all regions.  Currency +3%.
Healthcare		9	%	Sales increased 7% due to currency. Strength in Europe was offset by lower US revenues.

Note: We are providing this information at the request of financial analysts and investors who have indicated that it would assist them in understanding recent business trends at Air Products. This information is based on current estimates and data that we believe in our judgment to be reliable. Please keep in mind that sales are not the only factors that determine future financial performance. Many other factors including raw material, energy, distribution and overhead costs and other price changes also influence results.