8-K

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                       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): August 3, 2004


                              THOR INDUSTRIES, INC.
             (Exact name of registrant as specified in its charter)


          DELAWARE                      1-9235                   93-0768752
(State or other jurisdiction         (Commission                (IRS Employer
      of incorporation)              File Number)            Identification No.)

                   419 WEST PIKE STREET,                       45334-0629
                   JACKSON CENTER, OHIO                        (Zip Code)
          (Address of Principal Executive Offices)

       Registrant's telephone number, including area code: (937) 596-6849


             (Former name or address, if changed since last report)

                                       N/A

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ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.

        (c)  Exhibits

             Exhibit Number    Description
             --------------    -----------
                  99.1         Copy of press release, dated August 3, 2004,
                               issued by Thor Industries, Inc.

ITEM 12. RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

         On August 3, 2004, Thor Industries, Inc. (the "Company") issued a press
release announcing certain financial results for the quarter and twelve months
ended July 31, 2004. A copy of the Company's press release is attached hereto as
Exhibit 99.1 and is incorporated by reference herein.

         In accordance with general instruction B.6 to Form 8-K, the information
set forth in this Form 8-K (including Exhibit 99.1) shall be deemed "furnished"
and not "filed" with the Securities and Exchange Commission for the purposes of
Section 18 of the Securities Exchange Act of 1934, as amended, and shall not be
incorporated by reference into any filing under the Securities Act of 1933, as
amended.








                                   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.

                                               THOR INDUSTRIES, INC.


Date:    August 4, 2004                        By:  /s/ Walter Bennett
                                                   -------------------
                                               Name:  Walter Bennett
                                               Title: Executive Vice President








                                  EXHIBIT INDEX

         EXHIBIT
         NUMBER            DESCRIPTION
         ------            ---------------------------------------------------
         99.1              Copy of press release, dated August 3, 2004, issued
                           by the Company

EX-99.1

                                                                Exhibit 99.1

                             THOR INDUSTRIES, INC.
                                      logo

      419 WEST PIKE STREET O P.O. BOX 629 O JACKSON CENTER, OHIO 45334-0629
                      PHONE 937-596-6849 O FAX 937-596-6539

                              N E W S R E L E A S E
                              ---------------------


Date:    August 3, 2004
Contact: Wade F. B. Thompson or Peter Orthwein


                 THOR ANNOUNCES RECORD SALES FOR QUARTER, YEAR;
                             BACKLOG AT RECORD HIGH.

Thor Industries, Inc. (NYSE:THO), the nation's largest manufacturer of
recreation vehicles and the leading builder of mid-size buses, announced today
record preliminary sales for the quarter and 12 months ended July 31, 2004.

Sales in the quarter were $624 million, up 48% from $422 million last year. RV
sales in the quarter were $571 million, up 56% from $367 million last year.
Damon, acquired on September 2, 2003, accounted for $53 million in RV sales in
the quarter. Bus sales in the quarter were $53 million versus $55 million last
year.

Sales in the 12 months were $2.187 billion, up 39% from $1.571 billion last
year. RV sales in the 12 months were $1.972 billion up 46% from $1.354 billion
last year. Damon sales were $210 million for the year. Bus sales in the 12
months were $215 million, versus $217 million last year.

Backlog on July 31, 2004 was a record for this time of the year at $495 million,
up 60% from $309 million last year. RV backlog was $361 million, up 79% from
$201 million last year. Last year excludes Damon which accounts for $25 million
of the backlog this year. Bus backlog was $134 million, up 24% from $108 million
last year. Audited results are expected to be announced in approximately 8
weeks.


This release includes "forward looking statements" that involve uncertainties
and risks. There can be no assurance that actual results will not differ from
the Company's expectations. Factors which could cause materially different
results include, among others, the success of new product introductions, the
pace of acquisitions and cost structure improvements, competitive and general
economic conditions, and the other risks set forth in the Company's filings with
the Securities and Exchange Commission.