8-K

                       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): January 22, 2004


                            TECUMSEH PRODUCTS COMPANY
             (Exact name of registrant as specified in its charter)


             Michigan                  0-452                  38-1093240
 (State or other jurisdiction   (Commission File No.)        (IRS Employer
        of incorporation)                                  Identification No.)

               100 East Patterson Street, Tecumseh, Michigan 49286
               (Address of principal executive offices) (Zip Code)


       Registrant's telephone number, including area code: (517) 423-8411




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







                  ITEM 5.  OTHER EVENTS AND REGULATION FD DISCLOSURE

         The registrant's press release dated January 22, 2004, regarding the
recognition of $29.5 million charge for the impairment of goodwill is attached
hereto as Exhibit 99.1.

[Note: The information in this report is furnished pursuant to Item 5 and shall
not be deemed to be "filed" for purposes of Section 18 of the Securities
Exchange Act of 1934 or otherwise subject to the liabilities of that Section.
The information in this report will not be deemed an admission as to the
materiality of any information required to be disclosed solely to satisfy the
requirements of Regulation FD.]

                  ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

         (c)      Exhibits:

               Exhibit No.                     Description
               -----------                     -----------

                   99.1                 Press release dated January 22, 2004











                                   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.


                                            TECUMSEH PRODUCTS COMPANY


Date:  January 22, 2004                     By      /s/ David W. Kay
                                                  ------------------------------
                                                  David W. Kay
                                                  Vice President, Treasurer and
                                                     Chief Financial Officer








                                  EXHIBIT INDEX


               Exhibit No.                     Description
               -----------                     -----------

                   99.1            Press release dated January 22, 2004

EX-99.1

January 22, 2004


FOR IMMEDIATE RELEASE
TECUMSEH PRODUCTS COMPANY
(NASDAQ Symbols:  TECUA and TECUB)


TECUMSEH PRODUCTS COMPANY TO RECOGNIZE $29.5 MILLION CHARGE FOR THE IMPAIRMENT
OF GOODWILL AND CONFERENCE CALL ANNOUNCEMENT

Tecumseh, Michigan, January 22, 2004 -- Tecumseh Products Company today
announced that it will recognize a charge in the fourth quarter of 2003 for the
impairment of goodwill associated with its European compressor operations. The
charge, which was determined as part of its annual evaluation of goodwill as
specified by Statement of Financial Accounting Standard No. 142, amounts to
$29.5 million dollars before and after taxes ($1.60 per share). The impairment
is the result of the 16% decline in the value of U.S. dollar versus the Euro.
The change in currency value increases the Company's net investment in the
European subsidiary in dollar terms and reduces margins on dollar denominated
sales. After the impairment charge, the Company still has recorded $7.7 million
in goodwill associated with the European compressor operations that could become
further impaired if the U.S. dollar continues to weaken.

Tecumseh Products Company (NASDAQ: TECUA and TECUB) announced today it will
broadcast its fourth quarter and year-end 2003 financial results conference call
live over the Internet on Thursday, January 29, 2004 at 11:00 a.m. ET.

Those who wish to listen to this conference call should visit the Investor
Relations section of the Company's web site at www.tecumseh.com at least 15
minutes prior to the event. Please follow the instructions provided to assure
that the necessary audio applications are downloaded and installed. These
programs can be obtained at no charge to the user.

Tecumseh Products Company is a full-line independent global manufacturer of
hermetic compressors for residential and commercial refrigerators, freezers,
water coolers, dehumidifiers, window air conditioning units and residential and
commercial central system air conditioners and heat pumps; gasoline engines and
power train for lawn mowers, lawn and garden tractors, garden tillers, string
trimmers, snow throwers, industrial and agricultural applications and
recreational vehicles; electric motors and components, including AC and DC
motors, blowers, gear motors and linear actuators for a wide variety of
industrial and consumer applications across a broad range of industries; and
centrifugal pumps, sump pumps and small submersible pumps for industrial,
commercial, marine and agricultural applications.


Contact: Pat Walsh (517) 423-8455
         Tecumseh Products Company