<SEC-DOCUMENT>0000063330-04-000058-index.html : 20041228
<SEC-HEADER>0000063330-04-000058.hdr.sgml : 20041228
<ACCEPTANCE-DATETIME>20041228153443
ACCESSION NUMBER:		0000063330-04-000058
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20041228
DATE AS OF CHANGE:		20041228
EFFECTIVENESS DATE:		20041228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MAUI LAND & PINEAPPLE CO INC
		CENTRAL INDEX KEY:			0000063330
		STANDARD INDUSTRIAL CLASSIFICATION:	CANNED, FRUITS, VEG & PRESERVES, JAMS & JELLIES [2033]
		IRS NUMBER:				990107542
		STATE OF INCORPORATION:			HI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-121705
		FILM NUMBER:		041228522

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 187
		STREET 2:		120 KANE ST
		CITY:			KAHULUI MAUI
		STATE:			HI
		ZIP:			96732
		BUSINESS PHONE:		8088773351

	MAIL ADDRESS:	
		STREET 1:		PO BOX 187
		CITY:			KAHULUI
		STATE:			HI
		ZIP:			96733
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>forms8.txt
<TEXT>
Document 1 - file: forms8.txt

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>opinioncs.txt
<DESCRIPTION>OPINION OF CADES SCHUTTE LLP
<TEXT>
Document 2 - file: opinioncs.txt

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>consentdt.txt
<DESCRIPTION>CONSENT OF DELOITTE & TOUCHE LLP
<TEXT>
Document 3 - file: consentdt.txt

</DOCUMENT>
</SEC-DOCUMENT>