New York	2-15966	16-0835557
(State or other jurisdiction of incorporation)	(Commission FileNumber)	(IRS EmployerIdentification No.)

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

100 Taylor Drive, North Tonawanda, New York		14120-0748
	(Address of principal executive offices)	( Zip Code)

FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

~~716-694-0877 (Registrant's telephone number, including area code)~~___________________

~~Item~~September 5.27, 2004(Date ~~Other~~of ~~Events~~Report (date of earliest event reported))

InTAYCO ~~order to reduce Registrant's administrative expenses~~DEVELOPMENTS, ~~on November 14, 2003, the Board of Directors voted unanimously to authorize Registrant's President and Chief Executive Officer, Douglas P~~INC. Taylor, to use approximately $30,000 of Registrant's cash on hand to make an offer to purchase all, but not less than all, shares tendered by each and every shareholder who, on January 12, 2004, owns beneficially or of record fewer than 100 Shares (~~"Eligible~~Exact ~~Shareholders")~~name ~~(the "Offer")~~ of ~~Registrant's outstanding common~~ ~~stock,~~registrant ~~$.05~~as ~~par~~specified ~~value~~in ~~("Shares"~~charter). Acceptance of the Registrant's odd lot tender offer by any shareholder is voluntary. Eligible Shareholders will be paid $2.55 per Share for every Share tendered, and will not be charged any broker's fees, commissions or other charges. The Offer will commence on January 23, 2004 and expire on February 24, 2004, unless extended for an additional period.

The Board of Directors and Management of the Registrant make no recommendation as to whether any Eligible Shareholder should accept the Offer.

New York	2-15966	16-0835557
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

Exhibits filed as part of this Report:

100 Taylor Drive, North Tonawanda, New York		14120-0748
(Address of principal executive offices)		(Zip Code)

	Exhibit Number	Page in sequential numbering system where Exhibit is found
	(99) Press release dated January 20, 2004	3

716-694-1124
(Registrant's telephone number, including area code)

~~SIGNATURES~~Item 9.01: Financial Statements and Exhibits

~~Pursuant~~(c) ~~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.~~Exhibits

TAYCO DEVELOPMENTS, INC. (registrant)

(20) Other documents or statements to security holders
	(i)	Notice of Annual Meeting of Shareholders
	(ii)	Annual Report 2004

~~DATED: January 20, 2004 By /s/ Douglas P. Taylor Douglas P. Taylor, President and Chief Executive Officer~~SIGNATURES

~~Exhibit~~ Pursuant 99to 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.

~~FOR~~ TAYCO DEVELOPMENTS, ~~IMMEDIATE~~INC. ~~RELEASE~~ (registrant)

TAYCO DEVELOPMENTS, INC. TO PURCHASE SHARES

DATED: September 27, 2004	By: /s/Douglas P. Taylor
	Douglas P. Taylor, President
	and Chief Executive Officer

North Tonawanda, NY, January 20, 2004 - Tayco Developments, Inc. (OTCBB: TYCO) announced today that, in order to reduce Registrant's administrative expenses, the Board of Directors authorized the Company's President and Chief Executive Officer, Douglas P. Taylor, to use approximately $30,000 of the Company's cash on hand to offer to purchase all, but not less than all, of the shares tendered by any shareholder owning beneficially or of record as of January 12, 2004 fewer than 100 shares of the Company's outstanding common stock, $.05 par value. Acceptance of the Company's odd lot tender offer is voluntary. Eligible shareholders will be paid $2.55 per share for every share tendered, and will not be charged any broker's fees, commissions or other charges. The Offer will commence on January 23, 2004 and expire on February 24, 2004 unless extended for an additional period. The Board of Directors and Management of the Company make no recommendation as to whether any eligible shareholder should accept the Offer.

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