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

April 29, 2010
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 Quarterly Report on Form 10-Q filed on February 11, 2010, 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 April 29, 2010, ZOLL Medical Corporation (“ZOLL”) issued a press release announcing its results for the quarter ended April 4, 2010.  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 April 29, 2010 entitled “ZOLL Medical Corporation Announces Second 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:	April 29, 2010	By:	/s/ Richard A. Packer
			Richard A. Packer
			Chief Executive Officer

EX-99.1

Exhibit 99.1

ZOLL Medical Corporation Announces Second Quarter Results

~Record Second Quarter Revenues Achieved~

CHELMSFORD, Mass.--(BUSINESS WIRE)--April 29, 2010--ZOLL Medical Corporation (NasdaqGS: ZOLL), a manufacturer of resuscitation devices and software solutions, today announced that revenues for the second quarter of fiscal 2010 increased 15% to $107.1 million, compared to revenues in the second quarter of last year of $92.7 million. Revenue results included a positive foreign exchange impact of approximately $2.2 million, compared to the second quarter of fiscal 2009. The results also included approximately $4.0 million of revenue derived from the Temperature Management business, whose assets were acquired from Alsius Corporation in May 2009. Net income was $3.7 million for the quarter, an increase of 105%, compared to $1.8 million in the prior year. Diluted earnings per share were $0.17, compared to $0.08 in the prior year. Backlog at the end of the second quarter was approximately $22.2 million, as compared to approximately $8.0 million at the end of Q2 2009.

Second quarter sales to the North American market were $81.0 million, an increase of 16%, compared to $70.1 million for the prior-year period. Sales to the North American hospital market, including $2.3 million related to the Temperature Management business, increased 41% to $24.7 million, compared to $17.5 million for the same period last year. North American hospital revenues included US Military/Big Government sales of $4.0 million in the second quarter of fiscal 2010, compared to $1.4 million for the same period in the prior year. Excluding Military and Temperature Management, North American hospital sales increased 15%, compared to the same period last year. Sales to the North American pre-hospital market increased 6% to $49.9 million, compared to $47.1 million in the prior year. International sales, including $1.7 million related to the Temperature Management business, increased 15% to $26.1 million, compared to $22.7 million last year. LifeVest® revenues increased 59% to $16.7 million. Total AutoPulse® sales increased 12% to $4.5 million, compared to $4.0 million in the second quarter of last year.

Gross margin for the second quarter was 55%, compared to 52% in the second quarter of fiscal 2009. The increase primarily reflected improved pricing in the North American core defibrillator business. Other contributors included a positive impact from foreign exchange on foreign sales and an increased mix of sales from the LifeVest product, partially offset by the inclusion of our Temperature Management product sales.

Richard A. Packer, Chief Executive Officer of ZOLL, commented, “Q2 was another solid quarter for ZOLL. We are pleased with our overall revenue growth. Our revenue growth in Q2 was primarily driven by growth in the LifeVest and the inclusion of the Temperature Management business.”

Commenting further on the year, Mr. Packer stated, “While the North American Hospital and EMS environments continue to face spending constraints, we are pleased to see our second consecutive quarter in which our core North American hospital defibrillator revenues have grown relative to the comparable quarter in the prior year. The Military business also had good revenues compared to the prior year. Excluding the positive impact of foreign exchange rates and the Temperature Management business, our International operations were relatively consistent with the prior year.”

Mr. Packer concluded, “On an overall basis, the year is progressing well. The LifeVest and Temperature Management businesses are providing good growth opportunities. We expect our level of profitability to grow as we gain leverage in these high-growth businesses. We are pleased that we were able to exceed our earnings objective for Q2 while also building our backlog. While Q2 was definitely another step in the right direction, we remain cautiously optimistic on the recovery of our core defibrillator business. Accordingly, we are not changing our expectations for the second half of 2010, although we now expect total year earnings to be in the mid-80 cents range, reflecting our strong Q2.”

ZOLL will host a conference call on Thursday, April 29, 2010 at 10:30 a.m. EDT to discuss its second 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 develops and markets medical devices and software solutions that help advance emergency care and save lives, while increasing clinical and operational efficiencies. With products for defibrillation and monitoring, circulation and CPR feedback, data management, fluid resuscitation, and therapeutic temperature management, ZOLL provides a comprehensive set of technologies which help clinicians, EMS and fire professionals, and lay rescuers treat victims needing resuscitation and critical care.

A NASDAQ Global Select company and a Forbes 100 Most Trustworthy Company for the past three years, ZOLL develops and manufactures its products in the United States, in California, Colorado, Illinois, Massachusetts, Pennsylvania, and Rhode Island. More than 400 direct sales and service representatives, 1,100 business partners, and 200 independent representatives serve our customers in over 140 countries around the globe. For more information, visit www.zoll.com.

Certain statements contained in this press release, including statements regarding the anticipated development of the Company's business, our belief regarding revenues, 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 February 11, 2010. 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.

© 2010 ZOLL Medical Corporation. All rights reserved. 269 Mill Road, Chelmsford, MA 01824-4105. AutoPulse, LifeVest, and ZOLL are registered trademarks of ZOLL Medical Corporation. All trademarks are property of their respective owners.

(Financial Results to Follow)

ZOLL MEDICAL CORPORATION
CONDENSED CONSOLIDATED BALANCE SHEETS
(In thousands)
	April 4, 2010		September 27, 2009
ASSETS
Current assets:
Cash and cash equivalents	$	44,408	$	51,061
Short-term investments		7,206		7,583
Accounts receivable, net		83,481		80,535
Inventory		74,750		69,700
Prepaid expenses and other current assets		21,800		21,240
Total current assets		231,645		230,119
Property and equipment, net		48,627		40,640
Other assets, net		101,245		101,088
	$	381,517	$	371,847
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current and other liabilities:
Accounts payable	$	22,561	$	20,036
Accrued expenses and other liabilities		64,753		71,253
Total liabilities		87,314		91,289
Total stockholders’ equity		294,203		280,558
	$	381,517	$	371,847

ZOLL MEDICAL CORPORATION
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(In thousands, except per share data)
	Three Months Ended				Six Months Ended
	April 4, 2010		March 29, 2009		April 4, 2010		March 29, 2009
Net sales	$	107,058	$	92,708	$	212,270	$	182,170
Cost of goods sold		48,358		44,563		97,399		87,112
Gross profit		58,700		48,145		114,871		95,058
Expenses:
Selling and marketing		32,472		27,632		64,083		54,181
General and administrative		9,403		7,993		18,914		15,626
Research and development		11,292		10,116		22,655		18,085
Total expenses		53,167		45,741		105,652		87,892
Income from operations		5,533		2,404		9,219		7,166
Other income (expense)		248		237		226		(632	)
Income before taxes		5,781		2,641		9,445		6,534
Tax expense		2,125		859		3,479		1,858
Net income	$	3,656	$	1,782	$	5,966	$	4,676
Earnings per share:
Basic	$	0.17	$	0.08	$	0.28	$	0.22
Diluted	$	0.17	$	0.08	$	0.28	$	0.22
Weighted average common shares:
Basic		21,369		21,077		21,292		21,069
Diluted		21,759		21,160		21,625		21,219

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