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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 JjK53/jPdMSCm7/peEH3QCMKlqhLddaDnmx4H8s6APmhlIq4ztG2sf2Xov1rCQSY
 Pp/canBLkAhwPs8WuPTAJg==

<SEC-DOCUMENT>0000093676-04-000014.txt : 20040728
<SEC-HEADER>0000093676-04-000014.hdr.sgml : 20040728
<ACCEPTANCE-DATETIME>20040728103804
ACCESSION NUMBER:		0000093676-04-000014
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040626
FILED AS OF DATE:		20040728

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STARRETT L S CO
		CENTRAL INDEX KEY:			0000093676
		STANDARD INDUSTRIAL CLASSIFICATION:	CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
		IRS NUMBER:				041866480
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		121 CRESCENT ST
		CITY:			ATHOL
		STATE:			MA
		ZIP:			01331
		BUSINESS PHONE:		5082493551

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KENNEDY RICHARD
		CENTRAL INDEX KEY:			0001234647

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00367
		FILM NUMBER:		04934780

	BUSINESS ADDRESS:	
		STREET 1:		121 CRESCENT ST
		CITY:			ATHOL
		STATE:			MA
		ZIP:			01331
		BUSINESS PHONE:		9782493551
</SEC-HEADER>
<DOCUMENT>
<TYPE>5
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>5</documentType>

    <periodOfReport>2004-06-26</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>0</form4TransactionsReported>

    <issuer>
        <issuerCik>0000093676</issuerCik>
        <issuerName>STARRETT L S CO</issuerName>
        <issuerTradingSymbol>SCX</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001234647</rptOwnerCik>
            <rptOwnerName>KENNEDY RICHARD</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O THE L S STARRETT COMPANY</rptOwnerStreet1>
            <rptOwnerStreet2>121 CRESCENT STREET</rptOwnerStreet2>
            <rptOwnerCity>ATHOL</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>01331</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Class A Common Stock</value>
            </securityTitle>
            <transactionCoding>
                <transactionFormType></transactionFormType>
            </transactionCoding>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>125</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>Richard Kennedy</signatureName>
        <signatureDate>2004-07-28</signatureDate>
    </ownerSignature>
</ownershipDocument>

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