                                  UNITED STATES
                       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                                  JUNE 15, 20052006

                                                                  -------------------

                    HONDA AUTO RECEIVABLES 2004-2 OWNER TRUST
               (EXACT NAME OF REGISTRANT SPECIFIED IN ITS CHARTER)

                                                                  -------------------

          DELAWARE                                         333-104875-02              27-6019760
(STATE OR OTHER JURISDICTION        (COMMISSION FILE NUMBER)          (I.R.S EMPLOYER
           OF INCORPORATION)                                                                          IDENTIFICATION NO.)

       AMERICAN HONDA RECEIVABLES CORP.
                   20800 MADRONA AVENUE
                            TORRANCE, CA                                                                                 90503
 (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)                                               (ZIP CODE)

       REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: (310) 972-2511

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Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[_ ]     Written communications pursuant to Rule 425 under the Securities Act (17
           CFR 230.425)

[_ ]     Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
           CFR 240.14a-12)

[_ ]     Pre-commencement communications pursuant to Rule 14d-2(b) under the
           Exchange Act (17 CFR 240.14d-2(b))

[_ ]     Pre-commencement communications pursuant to Rule 13e-4(c) under the
           Exchange Act (17 CFR 240.13e-4(c))

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ITEM 8.01. OTHER EVENTS

On NovemberJune 15, 20052006, the principal and interest collected during the preceding
calendar month, net of certain adjustments as provided for in the Sale and
Servicing Agreement, dated as of June 1, 2004 (the "Agreement"), between
American Honda Receivables Corp., as Seller, American Honda Finance Corporation,
as Servicer, and Honda Auto Receivables 2004-2 Owner Trust, a Delaware statutory
trust, as Issuer, Chase Manhattan Bank USA, National Association, as Owner
Trustee (the "Owner Trustee"), and Citibank, N.A., as Indenture Trustee (the
"Indenture Trustee") were distributed to holders ("Noteholders") of notes
representing undividedissued fractional interests in by
Honda Auto Receivables 2004-2
 Owner Trust. In accordance with the Agreement, the 
Servicer's Certificate, as
 defined in the Agreement, was furnished to Citibank,
N.A., as Indenture Trustee (the "Indenture Trustee") for the benefit
 of the 
Noteholders and, as such, was distributed by the Indenture Trustee to the
Noteholders. A copy of the Servicer's Certificate is being filed as Exhibit 20
to this Current Report on Form 8-K.

ITEM 9.01 (Cd). EXHIBIT 20

                                   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.

                                       
                           HONDA AUTO RECEIVABLES 2004-2 OWNER TRUST
                                                                  BY: 
                           AMERICAN HONDA FINANCE CORPORATION,
                                            AS SERVICER


                                                                  By:   /s/ JohnPaul IC. WeisickleHonda
                                                                          -------------------------------------------
                                           John                               Paul IC. WeisickleHonda
Date: NovemberJune 15, 2005                    2006            Assistant Vice President, Assistant Secretary and
                                  Compliance Officer

                                      
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Filing Compare · Honda Auto Receivables 2004-2 Owner Tust
