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 (Date of earliest event reported):    July 27, 2004

INFOCUS CORPORATION(Exact name of registrant as specified in its charter)

Commission File Number: 000-18908

Oregon	93-0932102
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
27700B SW Parkway Avenue, Wilsonville, Oregon	97070
(Address of principal executive offices)	(Zip Code)
Registrant’s telephone number, including area code:  503-685-8888

INFOCUS CORPORATION

FORM 8-K

INDEX

Item	Description
Item 7.	Financial Statements and Exhibits
Item 12.	Results of Operations and Financial Condition
Signatures

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Item 7.  Financial Statements and Exhibits

(c) Exhibits

The following exhibit is furnished herewith and this list is intended to constitute the exhibit index:

99.1Press release dated July 27, 2004 regarding the announcement of InFocus Corporation’s revenue and earnings for its second quarter ended June 30, 2004.

Item 12.  Results of Operations and Financial Condition

On July 27, 2004, InFocus Corporation issued a press release announcing net income of $0.4 million, or $0.01 per share, on revenues of $162.2 million for its second quarter ended June 30, 2004.

A copy of the July 27, 2004 press release is included as exhibit 99.1 hereto.  This exhibit is not filed, but is furnished pursuant to Item 12. (a) of Form 8-K.

We provide in the press release certain non-GAAP financial measures, including pro forma net loss and pro forma net loss per share.  As used herein, “GAAP” refers to accounting principles generally accepted in the United States.  These non-GAAP financial measures exclude restructuring and other non-recurring charges from the directly comparable GAAP measures. As required by Regulation G, the press release contains a reconciliation of the non-GAAP financial measures to the most directly comparable GAAP measures.  We believe the non-GAAP measures are useful to investors because they provide an alternative method for measuring the operating performance of our business, excluding certain non-recurring and non-cash items that would normally be included in the most directly comparable GAAP financial measure.  Our management uses these non-GAAP financial measures along with the most directly comparable GAAP financial measures in evaluating our operating performance. Non-GAAP financial measures should not be considered in isolation from, or as a substitute for, financial information presented in compliance with GAAP, and non-GAAP financial measures as reported by us may not be comparable to similarly titled items reported by other companies.

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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.

Date:  July 27, 2004	INFOCUS CORPORATION
	By:	/s/John V. Harker
	John V. Harker
	Chairman of the Board and
	Chief Executive Officer
	(Principal Executive Officer)
	By:	/s/Michael D. Yonker
	Michael D. Yonker
	Senior Vice President, Finance, Chief Financial Officer and Secretary
	(Principal Financial Officer)

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