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): January 4, 2005

LINCOLN ELECTRIC HOLDINGS, INC.

(Exact name of registrant as specified in its charter)

0-1402
(Commission File Number)

Ohio	34-1860551
(State or other jurisdiction of incorporation)	(I.R.S. Employer Identification No.)

22801 St Clair Avenue
Cleveland, Ohio 44117
(Address of principal executive offices, with zip code)

(216) 481-8100
(Registrant’s telephone number, including area code)

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):

o  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

TABLE OF CONTENTS

EX-99.1 Press Release Dated January 4, 2005

Item 7.01	Regulation FD Disclosure.
	On January 4, 2005, Lincoln Electric Holdings, Inc. (the “Company”) announced the execution of a letter of intent to acquire all of the outstanding stock of the J.W. Harris Co., Inc., a privately held brazing and soldering alloys manufacturer headquartered in Mason, Ohio. The transaction is subject to the completion of due diligence, Board approval of a definitive share purchase agreement, and regulatory approval. The acquisition is expected to close by the end of the 2005 first quarter. Terms were not disclosed. A copy of the Company’s press release issued on January 4, 2005 is attached hereto as Exhibit 99.1.
Item 9.01	Financial Statements and Exhibits.

(c)	Exhibits
99.1	Press release dated January 4, 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 hereunto duly authorized.

	LINCOLN ELECTRIC HOLDINGS, INC
Date: January 5, 2005	By:	/s/ Vincent K. Petrella
		Vincent K. Petrella
		Vice President, Chief Financial Officer and Treasurer

LINCOLN ELECTRIC HOLDINGS, INC.

INDEX TO EXHIBITS

Exhibit Number	Description
99.1	Press release dated January 4, 2005.

EX-99.1

                                                                    EXHIBIT 99.1


                                           Contact: Roy L. Morrow (216) 383-4893
                                                  Roy_Morrow@lincolnelectric.com


            LINCOLN ELECTRIC AGREES TO ACQUIRE J.W. HARRIS CO., INC.

o    ACQUISITION WOULD ADD LEADING POSITION IN BRAZING AND SOLDERING ALLOYS

     CLEVELAND, Ohio, U.S.A., January 4, 2005 -- Lincoln Electric Holdings, Inc.
(Nasdaq: LECO) today announced that it has signed a letter of intent to acquire
all of the outstanding stock of the J.W. Harris Co., Inc., a privately held
brazing and soldering alloys manufacturer headquartered in Mason, Ohio.

     The transaction is subject to completion of due diligence, Board approval
of a definitive share purchase agreement, and regulatory approval. The
acquisition is expected to close by the end of the 2005 first quarter. Terms
were not disclosed.

     Founded in 1914, the J.W. Harris Co., Inc., is a global leader in the
production of brazing and soldering alloys and has 335 employees at
manufacturing facilities in Ohio, Rhode Island and Mexico plus an international
distribution center in Spain. The Company is the market leader in the United
States for high-quality brazing alloys. Sales for the fiscal year ended
September 24, 2004, were approximately $100 million.

     In making the announcement, John M. Stropki, Lincoln Electric Chairman and
Chief Executive Officer, said: "The acquisition of Harris will establish Lincoln
as a leader in a complementary metals-joining technology and will also expand
our global product offerings sold through Lincoln's worldwide sales and
distribution network."

     Lincoln Electric is the world leader in the design, development and
manufacture of arc welding products, robotic arc-welding systems, plasma and
oxyfuel cutting equipment. Headquartered in Cleveland, Ohio, Lincoln has
operations, manufacturing alliances and joint ventures in 18 countries and a
worldwide network of distributors and sales offices covering more than 160
countries. For more information about Lincoln Electric, its products and
services, visit the Company's Web site at www.lincolnelectric.com.

                                     -more-



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LINCOLN ELECTRIC AGREES TO ACQUIRE J.W. HARRIS CO., INC.

     The Company's expectations and beliefs concerning the future contained in
this news release are forward-looking statements within the meaning of the
Private Securities Litigation Reform Act of 1995. These statements reflect
management's current expectations and involve a number of risks and
uncertainties. Actual results may differ materially from such statements due to
a variety of factors that could adversely affect the Company's operating
results. The factors include, but are not limited to: the effectiveness of
operating initiatives; satisfactory completion of due diligence and definitive
acquisition terms for the J.W. Harris Co., Inc. transaction, as well as the
related regulatory approval; currency exchange and interest rates; adverse
outcome of pending or potential litigation; possible acquisitions; the strength
and duration of the increase in U.S. demand for the Company's products; market
risks and price fluctuations related to the purchase of commodities and energy;
and the possible effects of international terrorism and hostilities on the
Company or its customers, suppliers and the economy in general.

                                    --2005--