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): November 17, 2003
Date of Report (Date of earliest event reported): May 17, 2004
SEARS ROEBUCK ACCEPTANCE CORP.
(Exact name of registrant as specified in charter)
New York (State or Other Jurisdiction of Incorporation)
1-4040 (Commission File Number)		51-0080535 (IRS Employer Identification No.)
3711 Kennett Pike Greenville, Delaware 19807 (Address of principal executive offices)		19807 (Zip Code)
Registrant's telephone number, including area code: (302) 434-3100
(Former name or former address, if changed since last report): Not Applicable

Item 5.	Other Events.
	On November 17, 2003 the Registrant's parent, Sears, Roebuck and Co., issued the press release attached hereto as Exhibit 99(a). Also on November 17,2003 the information attached hereto as Exhibit 99(b) and Exhibit 99(c) was publicly disclosed.
	On May 17, 2004, the Registrant entered into the credit agreement attached hereto as Exhibit 10(a), and received the guarantee attached hereto as Exhibit 10(b).
Item 7.	Financial Statements and Exhibits.
	The Exhibit Index on page 4 is incorporated herein by reference.
	(c) Exhibits The Exhibit Index 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 thereunto duly authorized.

SEARS ROEBUCK ACCEPTANCE CORP. By: /s/ Keith E. Trost Keith E. Trost President Date: ~~November~~May 1727, ~~2003~~2004

EXHIBIT INDEX

EXHIBIT INDEX
Exhibit No.

10(a)	Three-Year Credit Agreement dated as of May 17, 2004 among Sears Roebuck Acceptance Corp., a Delaware corporation (the "Borrower"), the banks, financial institutions and other institutional lenders (the "Initial Lenders") listed on the signature pages hereof, Barclays Bank PLC, as syndication agent, Bank of America, N.A., Bank One, NA and Wachovia Bank National Association, as documentation agents, Citigroup Global Markets Inc. and Barclays Capital, the Investment Banking Division of Barclays Bank PLC, as joint lead arrangers and joint bookrunners, and Citibank, N.A. ("Citibank"), as administrative agent (the "Agent") for the Lenders.

10(b)	Guarantee, dated as of May 17, 2004, by Sears, Roebuck and Co. in favor of the Benefitted Parties.

Exhibit No.

99(a)

Press release dated November 17, 2003.

99(b)

Schedule of Final Tender Offer Results

99(c)

Schedule of Final Tender Offer Consideration and Accrued Interest

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