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Exhibit 25(a)

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM T-1

STATEMENT OF ELIGIBILITY
UNDER THE TRUST INDENTURE ACT OF 1939 OF A
CORPORATION DESIGNATED TO ACT AS TRUSTEE

Check if an application to determine eligibility of a Trustee
pursuant to Section 305 (b)(2)

CITIBANK, N.A.
(Exact name of trustee as specified in its charter)

13-5266470
(I.R.S. employer identification no.)


399 Park Avenue, New York, New York (Address of principal executive office)		10043 (Zip Code)

PITNEY BOWES INC.
(Exact name of obligor as specified in its charter)


Delaware (State or other jurisdiction of incorporation or organization)		06-0495050 (I.R.S. employer identification no.)
1 Elmcroft Road Stamford, CT (Address of principal executive offices)		06926-0700 (Zip Code)

Senior Debt Securities
(Title of the indenture securities)

Item 1. General Information.

Furnish the following information as to the trustee:

(a) Name and address of each examining or supervising authority to which it is subject.

Name		Address
Comptroller of the Currency		Washington, D.C.
Federal Reserve Bank of New York 33 Liberty Street New York, NY		New York, NY

Federal Deposit Insurance Corporation Washington, D.C.

(b) Whether it is authorized to exercise corporate trust powers.

Yes.

Item 2. Affiliations with Obligor.

If the obligor is an affiliate of the trustee, describe each such affiliation.

None.

Item 16.		List of Exhibits.
		List below all exhibits filed as a part of this Statement of Eligibility.
		Exhibits identified in parentheses below, on file with the Commission, are incorporated herein by reference as exhibits hereto.
		Exhibit 1—Copy of Articles of Association of the Trustee, as now in effect. (Exhibit 1 to T-1 to Registration Statement No. 2-79983)
		Exhibit 2—Copy of certificate of authority of the Trustee to commence business. (Exhibit 2 to T-1 to Registration Statement No. 2-29577).
		Exhibit 3—Copy of authorization of the Trustee to exercise corporate trust powers. (Exhibit 3 to T-1 to Registration Statement No. 2-55519)
		Exhibit 4—Copy of existing By-Laws of the Trustee. (Exhibit 4 to T-1 to Registration Statement No. 33-34988)
		Exhibit 5—Not applicable.
		Exhibit 6—The consent of the Trustee required by Section 321(b) of the Trust Indenture Act of 1939. (Exhibit 6 to T-1 to Registration Statement No. 33-19227.)
		Exhibit 7—Copy of the latest Report of Condition of Citibank, N.A. (as of June 30, 2004—attached)
		Exhibit 8—Not applicable.

Exhibit 9—Not applicable.

SIGNATURE

Pursuant to the requirements of the Trust Indenture Act of 1939, the Trustee, Citibank, N.A., a national banking association organized and existing under the laws of the United States of America, has duly caused this statement of eligibility to be signed on its behalf by the undersigned, thereunto duly authorized, all in The City of New York and State of New York, on the 8th day of November, 2004.

		CITIBANK, N.A.
		By:	/s/ P. DE FELICE Vice President

Charter No. 1461
Comptroller of the Currency
Northeastern District

REPORT OF CONDITION
CONSOLIDATING
DOMESTIC AND FOREIGN
SUBSIDIARIES OF

Citibank, N.A. of New York in the State of New York, at the close of business on June 30 2004, published in response to call made by Comptroller of the Currency, under Title 12, United States Code, Section 161. Charter Number 1461 Comptroller of the Currency Northeastern District.

		Thousands of dollars
ASSETS
Cash and balances due from depository institutions:
Noninterest-bearing balances and currency and coin		$	16,044,000
Interest-bearing balances			23,432,000
Held-to-maturity securities			47,000
Available-for-sale securities			103,279,000
Federal funds sold in domestic Offices			267,000
Federal funds sold and securities purchased under agreements to resell			12,356,000
Loans and leases held for sale			6,397,000
Loans and lease financing receivables:
	Loans and Leases, net of unearned income		359,136,000
LESS: Allowance for loan and lease losses			8,966,000
Loans and leases, net of unearned income, allowance, and reserve			350,170,000
Trading assets			79,265,000
Premises and fixed assets (including capitalized leases)			4, 074, 000
Other real estate owned			69,000
Investments in unconsolidated subsidiaries and associated companies			415,000
Customers' liability to this bank on acceptances outstanding			1,507,000
Intangible assets: Goodwill			8,787,000
Intangible assets: Other intangible assets			9,682,000
Other assets			32, 452, 000

TOTAL ASSETS		$	684,243,000

LIABILITIES
Deposits: In domestic offices		$	119,505,000
Noninterest-bearing			22,893,000
Interest-bearing			96,612,000
In foreign offices, Edge and Agreement subsidiaries, and IBFs			307, 390, 000
Noninterest-bearing			22,639,000
Interest-bearing			284,751,000
Federal funds purchased in domestic Offices			11,524,000
Federal funds purchased and securities sold under agreements to repurchase			16,906,000
Demand notes issued to the U.S. Treasury			0
Trading liabilities			41,394,000
Other borrowed money (includes mortgage indebtedness and obligations under capitalized leases): ss			56,542,000

Bank's liability on acceptances executed and outstanding		1,507,000
Subordinated notes and debentures		13,330,000
Other liabilities		29,378,000

TOTAL LIABILITIES	$	597,476,000

Minority interest in consolidated Subsidiaries		486,000
EQUITY CAPITAL
Perpetual preferred stock and related surplus		1,950,000
Common stock		751,000
Surplus		25, 775, 000
Retained Earnings		23,787,000

Accumulated net gains (losses) on cash flow hedges		-1,982,000
Other equity capital components		0

TOTAL EQUITY CAPITAL	$	50,281,000

TOTAL LIABILITIES AND EQUITY CAPITAL	$	648,243,000

I, William Gonska, Vice President of the above-named bank do hereby declare that this Report of Condition is true and correct to the best of my knowledge and belief.

WILLIAM GONSKA, VICE PRESIDENT

We, the undersigned directors, attest to the correctness of this Report of Condition. We declare that it has been examined by us, and to the best of our knowledge and belief has been prepared in conformance with the instructions and is true and correct.

ALAN S. MACDONALD
WILLIAM R. RHODES
ROBERT B. WILLUMSTAD
DIRECTORS

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SIGNATURE
REPORT OF CONDITION CONSOLIDATING DOMESTIC AND FOREIGN SUBSIDIARIES OF