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): May 14, 2004

THE TIMKEN COMPANY (Exact Name of Registrant as Specified in its Charter)

Ohio (State or Other Jurisdiction of Incorporation)

1-1169	34-0577130
(Commission File Number)	(I.R.S. Employer Identification No.)

1835 Dueber Avenue, S.W., Canton, Ohio 44706-2798 (Address of Principal Executive Offices) (Zip Code)

(330) 438-3000 (Registrant’s Telephone Number, Including Area Code)

Item 9. Regulation FD Disclosure

     The Timken Company issued a press release on May 14, 2004. A copy of the press release is attached as Exhibit 99.1 to this report and incorporated herein by this reference. This information is not “filed” pursuant to the Securities Exchange Act of 1934 and is not incorporated by reference into any registration statements under the Securities Act of 1933.

Exhibits.
99.1	The Timken Company Press Release dated May 14, 2004.

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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.

	THE TIMKEN COMPANY
	By:	/s/William R. Burkhart
		William R. Burkhart Senior Vice President and General Counsel
Date: May 14, 2004

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EXHIBIT INDEX

Exhibit
Number	Description of Document
99.1	The Timken Company Press Release dated May 14, 2004.

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