8-K

                                  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): December 4, 2003


                           SIGHT RESOURCE CORPORATION
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


            Delaware                     0-21068                  04-3181524
- --------------------------------------------------------------------------------
(State or other jurisdiction     (Commission File Number)     (I.R.S. Employer
        of Incorporation)                                    Identification No.)


      6725 Miami Avenue, Cincinnati, Ohio                           45243
- --------------------------------------------------------------------------------
    (Address of principal executive offices)                      (Zip Code)


       Registrant's telephone number, including area code (513) 527-9770
                                                          --------------

- --------------------------------------------------------------------------------
          (Former name or former address, if changed since last report)



Item 7. Financial Statements, Pro Forma Financial Information and Exhibits

  (c)  Exhibits

       See Exhibit Index

Item 12.  Results of Operation and Financial Condition

Included as Exhibit 99.1 to this Current Report on Form 8-K is an announcement
by the Company dated December 4, 2003.






                                   SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.



                                               SIGHT RESOURCE CORPORATION


Date: December 4, 2003                        By: /s/ Dale W. Fuller
                                            --------------------------------
                                                   Dale W. Fuller
                                              Chief Financial Officer













                                  EXHIBIT INDEX


99.  Additional Exhibits

         99.1     Sight Resource Corporation Announcement dated December 4, 2003

EX-99.1

                                                                    EXHIBIT 99.1


                           SIGHT RESOURCE CORPORATION

                                  Announcement



CINCINNATI, OHIO, December 4, 2003 - SIGHT RESOURCE CORPORATION (OTC: VISN), a
provider of primary eye care products, services, and managed vision care
programs, today announced that its previously reported financial results for the
first three quarters of fiscal 2002 will be restated. This restatement is the
result of the review and correction of certain entries and completion of related
account reconciliations. The review process was conducted by an independent firm
retained to examine the entries and assist in the review of quarterly balances.
The review into the cause of these errors is ongoing and a determination has not
yet been made regarding whether the inaccuracies were caused by an error in
judgment, negligence, or intentional action. A portion of the restatement
includes the correction of the Company's revenue recognition policy, the effect
of which is to reduce revenue related to sales recorded for merchandise that has
not yet been delivered to customers. The issuance of restated quarterly
financials will be made upon completion of the investigation referenced above,
KPMG's review of the restatement analysis and completion of the audit of the
Company's financial statements for the full fiscal year ended December 28, 2002.
The Company will also be implementing improvements in its financial reporting
and internal controls.

The Company has not yet reported results of operations for the fourth quarter of
fiscal 2002 or for the full fiscal year ended December 28, 2002. The Company
currently estimates that it will report for fiscal 2002 a net loss attributable
to common shareholders in the range of $6.7 million to $7.5 million inclusive of
asset impairment charges estimated in the range of $2.7 million to $3.3 million.
The estimated range of the fiscal 2002 net loss is the same as previously
reported by the Company in May 2003.

As a result of continuing losses, the Company is facing severe liquidity issues.
While the Company is current in payments to the holder of its long term debt,
the Company is experiencing difficulty in meeting other obligations. If the
Company is unable to raise funds and/or make arrangements with trade creditors
for extended payment terms, the Company could be required to discontinue
operations. In response to the current situation, the Company has entered into a
non-binding letter of intent for the sale of a portion of its assets. It is
presently anticipated that the sale will be completed in December.


Dale W. Fuller has been appointed to the position of interim Chief Financial
Officer.


Sight Resource Corporation is a provider of primary eye care products and
services including managed vision care programs, operating 109 primary eye care
centers in the U.S. The Company provides a full range of eyewear, contact
lenses, prescription and non-prescription sun wear, and a complete line of



accessories through an integrated network of opticians, optometrists, and
ophthalmologists affiliated with its primary eye care chains: Cambridge Eye
Doctors in Massachusetts and New Hampshire; E.B. Brown Opticians in Ohio an
Pennsylvania; Eyeglass Emporium in Indiana; Kent Optical in Michigan; Shawnee
Optical in Pennsylvania and Ohio; Vision Plaza in Louisiana and Mississippi; and
Vision World in Rhode Island.


"Safe Harbor" Statement under the Private Securities Litigation Reform Act of
1995: Statements contained in this news release which are not historical fact
and are forward-looking statements based upon management's current expectations
that are subject to risks and uncertainties that could cause actual results to
differ materially from those set forth in or implied by forward-looking
statements. These risks and additional factors affecting the Company's business
are described in the Company's Form 10-K for the fiscal year ended December 29,
2001, as amended, filed with the Securities and Exchange Commission, and as
supplemented by the Company's Form 10-Q for the quarter ended June 29, 2002,
also filed with the SEC. The estimates reported in this release should be viewed
as forward looking statements and may differ from results as finally determined
upon completion of the related financial statements.



Company Contact
Carene Kunkler
Sight Resource Corporation
513-527-9770