8-K

                                      FORM 8-K

                                   CURRENT REPORT

                         Pursuant to Section 13 or 15(d) of
                        the Securities Exchange Act of 1934

                          Date of Report:   April 8, 2004


                                  BORGWARNER INC.
               (Exact name of registrant as specified in its charter)


     Delaware                    1-12162                     13-3404508
(State of Incorporation)      (Commission File No.)         (IRS Employer
                                                  Identification No.)

                 200 South Michigan Avenue, Chicago, Illinois 60604
                      (Address of principal executive offices)

Registrant's telephone number, including area code:    (312) 322-8500



Item 7.   Financial Statements and Exhibits.

     (c)  Exhibits

     (99.1)    BorgWarner Inc. Press Release dated April 8, 2004.

Item 12.  Results of Operations and Financial Condition


     On April 8, 2004, BorgWarner Inc. issued a press release regarding its
earnings expectations for the first quarter of 2004 and the full year 2004.  The
press release is attached hereto as Exhibit 99.1 and is incorporated herein by
reference.


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.


                                   BORGWARNER INC.


                                        /s/ Laurene H. Horiszny
                                   By:--------------------------
                                   Laurene H. Horiszny
                                   Vice President, General Counsel & Secretary


Dated:    April 8, 2004

EX-99

Immediate Release
                                             Contact
                                             Mary Brevard
                                             Vice President, Investor Relations
                                             & Corporate Communications
                                             Phone:  312/322-8683


                BORGWARNER EXPECTS FIRST QUARTER EPS OF ABOUT $1.80;
                          REITERATES FULL-YEAR GUIDANCE


Chicago, Illinois, April 8, 2004 - BorgWarner Inc. (NYSE:  BWA) announced today
that it expects to deliver earnings of approximately $1.80 per share for the
first quarter of 2004 and reiterated its guidance for full-year earnings of
$7.10 to $7.30 per share.  Demand for the company's technology for
fuel-efficient engines in Europe and for four-wheel
 drive systems in North America
continue to drive growth.  First quarter expected earnings of about $1.80 per
share compares with $1.65 for the first quarter of 2003.

     "We expect to deliver continued growth in 2004 from our technologies that
address the needs of our global customers for fuel efficiency, performance, air
quality and vehicle stability," said Timothy M. Manganello, Chairman and CEO.
"While there is uncertainty in the second half of the year from the impact of
escalating prices for commodities like steel, we are working to offset these
cost increases."

     The company's management is presenting today at the Morgan Stanley Global
Automotive Conference in New York City.  The presentation will be webcast at
http://www.bwauto.com/investor_webcasts.html.  The company will release its
first quarter results on April 22, 2004.

     BorgWarner Inc. (NYSE: BWA) is a product leader in highly engineered
components and systems for vehicle powertrain applications worldwide.  The
company operates manufacturing and technical facilities in 43 locations in 14
countries.  Customers include Ford, DaimlerChrysler, General Motors, Toyota,
Honda, Hyundai/Kia, Caterpillar, Navistar International, Renault/Nissan, Peugeot
and VW/Audi. The Internet address for BorgWarner is: http://www.bwauto.com.
For further information contact BorgWarner Corporate
Communications at 312-322-8500.
# # #

Statements contained in this news release may contain forward-looking statements
as contemplated by the 1995 Private Securities Litigation Reform Act that are
based on management's current expectations, estimates and projections.  Words
such as "expects," "anticipates," "intends," "plans," "believes," "estimates,"
variations of such words and similar expressions are intended to identify such
forward-looking statements.  Forward-looking statements are subject to risks and
uncertainties, which could cause actual results to differ materially from those
projected or implied in the forward-looking statements.  Such risks and
uncertainties include:  fluctuations in domestic or foreign automotive
production, the continued use of outside suppliers by original equipment
manufacturers, fluctuations in demand for vehicles containing the Company's
products, general economic conditions, as well as other risks detailed in the
Company's filings with the Securities and Exchange Commission, including the
Cautionary Statements filed as Exhibit 99.1 to the Form 10-K for the fiscal year
ended December 31, 2003.