8-K

UNITED STATESSECURITIES 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

July 24, 2008
Date of Report (Date of earliest event reported)


ZOLL MEDICAL CORPORATION


(Exact name of registrant as specified in its charter)

Massachusetts	0-20225	04-2711626
(State or other jurisdiction of incorporation)	(Commission File No.)	(IRS Employer Identification No.)

269 Mill Road, Chelmsford, MA  01824

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code:(978) 421-9655

Not applicable
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

⃞ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

⃞ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

⃞ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

⃞ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

This current Report on Form 8-K may contain forward-looking statements within the meaning of the federal securities laws.  Reliance should not be placed on forward-looking statements because they involve known and unknown risks and uncertainties which may cause the actual results, performance, and achievements of ZOLL Medical Corporation (the “Company”) to differ materially from the anticipated future results, performance and achievements that are expressed or implied by such forward-looking statements.

Additional information concerning these risks and uncertainties are contained in the Company’s press release filed as Exhibit 99.1 and in the section entitled “Risk Factors” of the Company’s Annual Report on Form 10-K filed on December 13, 2007, and in the Company’s other public filings.  The Company disclaims any obligation to update any of the forward-looking statements contained herein to reflect future developments or events.

Item 2.02     Results of Operations and Financial Condition.

On July 24, 2008, ZOLL Medical Corporation (“ZOLL”) issued a press release announcing its results for the quarter ended June 29, 2008.  A copy of the press release concerning these results is furnished herewith as Exhibit 99.1 and is incorporated by reference.

Pursuant to General Instructions B.2 of Form 8-K, this exhibit is “furnished” and not “filed” for purposes of Section 18 of the Securities Exchange Act of 1934.

Item 9.01     Financial Statements and Exhibits.

(c)		Exhibits.
Exhibit No.			Title
	99.1		ZOLL Medical Corporation press release dated July 24, 2008 entitled
			“ZOLL Medical Corporation Announces Record Third Quarter Results.”

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.

		ZOLL MEDICAL CORPORATION
Date:	July 24, 2008	By:	/s/ Richard A. Packer
			Richard A. Packer
			Chief Executive Officer

EX-99.1

Exhibit 99.1

ZOLL Medical Corporation Announces Record Third Quarter Results

Q3 Revenue Exceeds $100M; Earnings Increase 33%

CHELMSFORD, Mass.--(BUSINESS WIRE)--ZOLL Medical Corporation (NasdaqGS: ZOLL), a manufacturer of resuscitation devices and software solutions, today announced revenues for the third quarter of fiscal 2008 of $100,244,000, an increase of 27% compared to revenues in the third quarter of last year. Net income for the quarter was $5,744,000, compared to $4,313,000 in the prior year, an increase of 33%. Diluted earnings per share were $0.27, compared to $0.21 in the prior year. Backlog at the end of the third quarter was approximately $9 million.

Third quarter sales to the North American market increased 25% to $74.8 million, compared to $60.0 million for the comparable prior-year quarter. Sales to the North American hospital market increased 29% to $26.3 million, compared to $20.4 million in the third quarter of last year. Excluding US Military/Large Government sales, North American hospital sales increased 11%. US Military/Large Government sales were $5.6 million, compared to $1.7 million in the prior-year period. Sales to the North American pre-hospital market increased 24% to $42.7 million, compared to $34.4 million in the same period last year. International sales increased 32% to $25.4 million, compared to $19.2 million for the comparable prior-year quarter. Total AutoPulse® shipments increased 30% to $4.8 million in the quarter, compared to $3.7 million in the third quarter of the prior year.

Commenting on the Q3 results, Richard A. Packer, Chief Executive Officer of ZOLL, stated, “Overall, this was another great quarter for ZOLL. We experienced growth in all major parts of our business. In the North American hospital market, U.S military sales were particularly strong this quarter. The North American pre-hospital business also did very well with LifeVest®, professional defibrillators, data management software, and AEDs, experiencing continued growth. Once again, our International business delivered solid growth, with particular strength this quarter coming from our distributor business. Shipments of AutoPulse also grew nicely, reflecting growing momentum in the International and North American hospital markets.”

“As we previously announced, we have also strengthened our management team. We are pleased to welcome Jonathan Rennert to ZOLL as President,” stated Mr. Packer. “Jon will be responsible primarily for managing ZOLL’s core defibrillator/resuscitation business. With the significant growth that we have experienced, Jon will help add management depth to our day-to-day operations and help ensure ZOLL’s core business continues to succeed as we develop our future, emerging businesses. I am happy to add Jon to the ZOLL team and look forward to his contributions.”

Mr. Packer concluded, “Overall, we were very pleased with our operational performance in Q3. Both revenue and profit growth were very strong. As we finish out the final quarter of this year, our outlook continues to be positive. We continue to anticipate a successful Q4, allowing us to finish the year with EPS in line with our previous guidance.”

ZOLL will host a conference call on Thursday, July 24, 2008 at 10:30 a.m. EDT to discuss its third quarter financial results. This conference call will be accessible on the Company’s home page at www.zoll.com. Recorded replays of this conference call will be available on the web page beginning later that day.

About ZOLL Medical Corporation

ZOLL Medical Corporation is committed to developing technologies that help advance the practice of resuscitation. With products for pacing, defibrillation, circulation (with ZOLL’s See-Thru CPR® and Real CPR Help® technologies), ventilation, and fluid resuscitation, ZOLL provides a comprehensive set of technologies that help clinicians, EMS professionals, and lay rescuers resuscitate sudden cardiac arrest or trauma victims. ZOLL also designs and markets software that automates the documentation and management of both clinical and non-clinical information.

ZOLL markets and sells its products in more than 140 countries. The Company has direct operations, distributor networks, and business partners throughout the U.S., Canada, Latin America, Europe, the Middle East and Africa, Asia, and Australia. For more information, visit www.zoll.com or call +1 (978) 421-9655.

Certain statements contained in this press release, including statements regarding the anticipated development of the Company's business, our belief regarding business growth and future performance, and other statements contained herein regarding matters that are not historical facts, are “forward-looking” statements (as defined in the Private Securities Litigation Reform Act of 1995). Because such statements are subject to risks and uncertainties, actual results may differ materially from those expressed or implied by such forward-looking statements. Factors that could cause actual results to differ materially from those expressed or implied by such forward-looking statements include, but are not limited to, those factors discussed in the section entitled “Risk Factors” in the Company's Quarterly Report on Form 10-Q filed with the SEC on May 9, 2008. You should not place undue reliance on the forward-looking statements in this press release, and the Company disavows any obligation to update or supplement those statements in the event of any changes in the facts, circumstances, or expectations that underlie those statements.

©2008 ZOLL Medical Corporation. All rights reserved. 269 Mill Road, Chelmsford, MA 01824-4105. AutoPulse, LifeVest, See-Thru CPR, Real CPR Help, and ZOLL are registered trademarks of ZOLL Medical Corporation. All trademarks are property of their respective owners.

ZOLL MEDICAL CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS (In thousands)
	June 29, 2008		September 30, 2007
ASSETS
Current assets:
Cash and cash equivalents	$	38,975	$	37,631
Short-term investments		19,220		19,767
Accounts receivable, net		80,490		78,086
Inventory		63,876		57,929
Prepaid expenses and other current assets		12,029		11,809
Total current assets		214,590		205,222
Property and equipment, net		35,027		32,504
Other assets, net		84,073		81,712
	$	333,690	$	319,438
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	18,376	$	21,860
Accrued expenses and other liabilities		57,371		61,792
Total current liabilities		75,747		83,652
Total stockholders’ equity		257,943		235,786
	$	333,690	$	319,438

ZOLL MEDICAL CORPORATION CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (In thousands, except per share data)
	Three Months Ended				Nine Months Ended
	June 29, 2008		July 1, 2007		June 29, 2008		July 1, 2007
Net sales	$	100,244	$	79,232	$	292,419	$	216,666
Cost of goods sold		46,620		35,604		140,012		99,041
Gross profit		53,624		43,628		152,407		117,625
Expenses:
Selling and marketing		28,725		23,988		82,273		65,612
General and administrative		7,835		6,683		23,564		19,374
Research and development		8,441		7,468		24,822		20,484
Total expenses		45,001		38,139		130,659		105,470
Income from operations		8,623		5,489		21,748		12,155
Other income		352		1,250		1,030		2,813
Income before taxes		8,975		6,739		22,778		14,968
Tax expense		3,231		2,426		8,200		5,131
Net income	$	5,744	$	4,313	$	14,578	$	9,837
Earnings per share:
Basic	$	0.27	$	0.21	$	0.70	$	0.49
Diluted	$	0.27	$	0.21	$	0.69	$	0.48
Weighted average common shares:
Basic		20,921		20,434		20,805		20,125
Diluted		21,474		20,828		21,210		20,646

CONTACT:
ZOLL Medical Corporation
A. Ernest Whiton, 978-421-9655
Chief Financial Officer