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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Q/Oc3aVBGqY+KFF+ce1zdrGgRdBMXX8IhbKbO3Yhn80CIofoukn7ZEaYVITMGVWK
 uJueaRghBkviYiY9tnLZ0A==

<SEC-DOCUMENT>0001253828-04-000001.txt : 20040520
<SEC-HEADER>0001253828-04-000001.hdr.sgml : 20040520
<ACCEPTANCE-DATETIME>20040520152157
ACCESSION NUMBER:		0001253828-04-000001
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040519
FILED AS OF DATE:		20040520

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ADAMS MICHAEL F
		CENTRAL INDEX KEY:			0001253828

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11388
		FILM NUMBER:		04821263

	MAIL ADDRESS:	
		STREET 1:		78 E OLYMPIA AVE
		STREET 2:		C/O CARDIO TECH INTERNATIONAL INC
		CITY:			WOBURN
		STATE:			MA
		ZIP:			01810-2057

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PLC SYSTEMS INC
		CENTRAL INDEX KEY:			0000879682
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				043153858
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		10 FORGE PK
		CITY:			FRANKLIN
		STATE:			MA
		ZIP:			02038
		BUSINESS PHONE:		5085418800

	MAIL ADDRESS:	
		STREET 1:		10 FORGE PARK
		CITY:			FRANKLIN
		STATE:			MA
		ZIP:			02038
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-05-19</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000879682</issuerCik>
        <issuerName>PLC SYSTEMS INC</issuerName>
        <issuerTradingSymbol>PLC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001253828</rptOwnerCik>
            <rptOwnerName>ADAMS MICHAEL F</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>PLC MEDICAL SYSTEMS INC.</rptOwnerStreet1>
            <rptOwnerStreet2>10 FORGE PARK</rptOwnerStreet2>
            <rptOwnerCity>FRANKLIN</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>02038</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>VP, QA/RA and New Ventures</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>158334</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>Michael F. Adams</signatureName>
        <signatureDate>2004-05-20</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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