SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                    FORM 8-K

                                 CURRENT REPORT
                         PURSUANT TO SECTION 13 OR 15(d)
                     OF THE SECURITIES EXCHANGE ACT OF 1934

                        Date of Report: October 21, 2004


                                   AT&T CORP.
               (Exact Name of Registrant as Specified in Charter)

                                    New York

                 (State or Other Jurisdiction of Incorporation)

        1-1105                                             13-4924710
(Commission File Number)                       (IRS Employer Identification No.)


                      One AT&T Way
               Bedminster, New Jersey              07921
              (Address of Principal Executive    (Zip Code)
               Offices)


       Registrant's telephone number, including area code: (908) 221-2000

                                 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 (See General Instruction A.2. below):

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[ ]  Soliciting  material  pursuant to Rule 14a-12  under  Exchange  Act (17 CFR
240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))


SECTION 2.  FINANCIAL INFORMATION

Item 2.02.  Results of Operations and Financial Condition

On October 21, 2004,  AT&T Corp.  issued a press  release  announcing  its third
quarter and year to date 2004 financial  results. A copy of the press release is
being furnished as Exhibit 99.1 to this Form 8-K.

SECTION 9.  FINANCIAL STATEMENTS AND EXHIBITS

Item 9.01.  Financial Statements and Exhibits

(c)  Exhibits.

The following exhibit is being furnished herewith:

    99.1  Press Release of AT&T Corp. dated October 21, 2004 announcing AT&T
          Corp.'s financial results for its third quarter and year to date 2004.




                                   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.

                                  AT&T CORP.




                                  /s/  Robert S. Feit
                                  ----------------------------------
                                  By:  Robert S. Feit
                                       Vice President - Law and Secretary


October 21, 2004



                                  EXHIBIT INDEX

Exhibit No.     Description

   99.1         Press  release of AT&T Corp. dated  October 21, 2004  announcing
                AT&T  Corp.'s financial results  for its third quarter and  year
                to  date  2004.