6-K

                                    FORM 6-K

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                        Report of Foreign Private Issuer
                        Pursuant to Rule 13a-16 or 15d-16
                    under the Securities Exchange Act of 1934

                         For the month of October, 2004

                        Commission File Number 001-13896



                              Elan Corporation, plc
- --------------------------------------------------------------------------------
                 (Translation of registrant's name into English)


                 Lincoln House, Lincoln Place, Dublin 2, Ireland
- --------------------------------------------------------------------------------
                    (Address of principal executive offices)



     Indicate by check mark whether the registrant files or will file annual
reports under cover of Form 20-F or Form 40-F:

                 Form 20-F /X/              Form 40-F / /


     Indicate by check mark if the registrant is submitting the Form 6-K in
paper as permitted by Regulation S-T Rule 101(b)(1):

                       Yes / /                    No /X/

     Note: Regulation S-T Rule 101(b)(1) only permits the submission in paper of
a Form 6-K if submitted solely to provide an attached annual report to security
holders.


     Indicate by check mark if the registrant is submitting the Form 6-K in
paper as permitted by Regulation S-T Rule 101(b)(7):

                       Yes / /                    No /X/






                                      -2-


     Note: Regulation S-T Rule 101(b)(7) only permits the submission in paper of
a Form 6-K if submitted to furnish a report or other document that the
registrant foreign private issuer must furnish and make public under the laws of
the jurisdiction in which the registrant is incorporated, domiciled or legally
organized (the registrant's "home country"), or under the rules of the home
country exchange on which the registrant's securities are traded, as long as the
report or other document is not a press release, is not required to be and has
not been distributed to the registrant's security holders, and, if discussing a
material event, has already been the subject of a Form 6-K submission or other
Commission filing on EDGAR.

     Indicate by check mark whether by furnishing the information contained in
this Form, the registrant is also thereby furnishing the information to the
Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

                       Yes / /                    No /X/


     If "Yes" is marked, indicate below the file number assigned to the
registrant in connection with Rule 12g3-2(b):







This Report of Foreign Issuer on Form 6-K is incorporated by reference into the
Post-Effective Amendments on Forms F-3 and S-8 to Form F-4 Registration
Statement of Elan Corporation, plc (Registration No. 333-12756), the
Registration Statement on Form F-3 of Elan Corporation, plc and Athena
Neuroscience Finance, LLC (Registration No. 333-13130), and the Registration
Statements on Form S-8 of Elan Corporation, plc (Registration Nos. 333-13996,
333-12344, 333-11940, 333-09644, 333-09284, 333-09048, 333-08384, 333-07361,
333-07136, 333-14240, 33-27506, 333-100252 and 333-100556).










                                  EXHIBIT LIST

  Exhibit     Description
  -------     -----------

    99.1      Press release dated October 4, 2004 titled:
              Elan to file interim six month Irish GAAP financials with the
              Dublin and London Stock Exchanges. Interim results to include a
              reserve for shareholder lawsuit and SEC.








                                   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.



                                     ELAN CORPORATION, plc

                                     By:   /s/ William F. Daniel
                                           ----------------------------
                                           William F. Daniel
                                           Company Secretary

Date: October 4, 2004

EX-99.1

                                                                    Exhibit 99.1




                              FOR IMMEDIATE RELEASE



Investors:                                                Media:
Emer Reynolds                                             Anita Kawatra
Ph:  353-1-709-4000                                       Ph:  212-407-5740
     800-252-3526                                              800-252-3526


          ELAN TO FILE INTERIM SIX MONTH IRISH GAAP FINANCIALS WITH THE
                       DUBLIN AND LONDON STOCK EXCHANGES

      Interim Results to include a reserve for shareholder lawsuit and SEC


DUBLIN, IRELAND, OCTOBER 4, 2004 -- Elan Corporation, plc today announced that
it will file its interim results for the six months ended 30 June 2004, prepared
under Irish GAAP, with the Dublin and London Stock Exchanges this week.

The interim results will include a reserve for the Company's estimate of the
liabilities related to the previously disclosed shareholder class action lawsuit
and the ongoing Securities and Exchange Commission (SEC) investigation. The
reserve, which is expected to amount to $55 million, net of related insurance
coverage, will be reflected as a charge in the Company's income statement for
the six months ended 30 June 2004. A detailed description of the shareholder
class action lawsuit and the SEC investigation is set out in Note 25 of the
Company's 2003 Annual Report on Form 20-F under the heading "Securities
matters/SEC investigation".

The Company is currently in discussions to resolve both the shareholder class
action lawsuit and the SEC investigation as soon as practicable.

Once the interim results are filed with the Stock Exchanges, the filing will be
furnished to the SEC on Form 6-K and can then be accessed by visiting Elan's
website at www.elan.com and clicking on the Investor Relations section.



Page 2


About Elan

Elan is a neuroscience-based biotechnology company that is focused on
discovering, developing, manufacturing, selling and marketing advanced therapies
in neurodegenerative diseases, autoimmune diseases and severe pain. Elan's
(NYSE: ELN) shares trade on the New York, London and Dublin Stock Exchanges.

Forward-Looking Statements

This document contains forward-looking statements within the meaning of Section
21E of the Securities Exchange Act of 1934, as amended, regarding, among other
things, the proposed settlement and Elan's financial condition, results of
operations and liquidity that involve substantial risks and uncertainties. You
can identify these statements by the fact that they use words such as
"anticipate", "estimate", "project", "intend", "plan", "believe" and other words
and terms of similar meaning in connection with any discussion of future
operating or financial performance or events. Among the factors that could cause
actual results to differ materially from those described or projected herein are
the following: the risk that the parties in the shareholder class action will be
able to reach agreement regarding the terms of the settlement; the risk that any
settlement of the shareholder class action will be on the financial terms
currently expected by Elan; the risk that the settlement, if reached, will be
approved by the Court on the terms proposed, or at all; and the risk that a
settlement of the SEC investigation will be reached on the financial terms
currently expected by Elan, or at all. A further list and description of these
risks, uncertainties and other matters can be found in Elan's Annual Report on
Form 20-F for the fiscal year ended December 31, 2003, and in its Reports of
Foreign Issuer on Form 6-K. Elan assumes no obligation to update any
forward-looking statements, whether as a result of new information, future
events or otherwise.