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:   August 3, 2004
(Date of earliest event reported)
The Manitowoc Company, Inc.

(Exact name of registrant as specified in its charter)

Wisconsin	1-11978	39-0448110
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification Number)
2400 S. 44th Street, Manitowoc, Wisconsin 54221-0066
(Address of principal executive offices including zip code)

(920) 684-4410
(Registrant’s telephone number, including area code)

Item 12. Results of Operations and Financial Condition

On August 3, 2004, the company issued a press release clarifying information communicated during its second quarter 2004 financial results conference call regarding the projected impact of steel and other commodity costs on its 2004 results.  This press release is furnished as Exhibit 99.1 to this report.

2

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.

	THE MANITOWOC COMPANY, INC.
	(Registrant)
DATE:  August 3, 2004	/s/ Carl J. Laurino
	Carl J. Laurino
	Senior Vice President & Chief Financial Officer

3

THE MANITOWOC COMPANY, INC.

EXHIBIT INDEX

TO

FORM 8-K CURRENT REPORT

Dated as of August 3, 2004

Exhibit No.	Description	Furnished Herewith
99.1	Press Release dated August 3, 2004, regarding clarification of the projected impact of steel and other commodity costs on its 2004 financial results	ý

4

EX-99.1

Exhibit 99.1

	FAX NEWS RELEASE
	For further information:
The Manitowoc Company, Inc.	Carl J. Laurino	Steven C. Khail
P. O. Box 66 • Manitowoc WI  54221-0066	Senior Vice President	Director of Investor Relations
Telephone: 920-684-4410 • Telefax: 920-652-9778	& Chief Financial Officer	& Corporate Communications
Internet:  http://www.manitowoc.com	Direct Dial:  920-652-1720	Direct Dial:  920-652-1713
	Email:  claurino@manitowoc.com	Email:  skhail@manitowoc.com

NEWS For Immediate Release

THE MANITOWOC COMPANY CLARIFIES

THE IMPACT OF STEEL AND COMMODITY COSTS

Company reiterates its full-year guidance of $1.30 to $1.50 per diluted share

MANITOWOC, WI – Aug. 3, 2004 – Following its second-quarter conference call earlier today, The Manitowoc Company, Inc. (NYSE:MTW)  clarifies the net impact of increased costs for steel and other commodities on the company’s second- and third-quarter results.  For the second quarter, the impact was $0.17 per diluted share.  For the third quarter, the company now expects the net impact will decline to approximately $0.10 per diluted share versus the company’s earlier expectation of neutral impact.

The Manitowoc Company also reiterates its previous guidance for full-year 2004 diluted earnings per share to be in the range of $1.30 to $1.50.

About The Manitowoc Company

The Manitowoc Company, Inc. is one of the world’s largest providers of lifting equipment for the global construction industry, including lattice-boom cranes, tower cranes, mobile telescopic cranes, and boom trucks. As a leading manufacturer of ice-cube machines, ice/beverage dispensers, and commercial refrigeration equipment, the company offers the broadest line of cold-focused equipment in the foodservice industry. In addition, the company is a leading provider of shipbuilding, ship repair, and conversion services for government, military, and commercial customers throughout the U.S. maritime industry.

Company contact:

Carl J. Laurino

Senior Vice President

& Chief Financial Officer

920-652-1720