UNITED STATES SECURITIES AND EXCHANGE COMMISSION

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to to Section 13 orOR 15(d) of The Securities Exchange Act of 1934

the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported)		December 22, 2004

LEE PHARMACEUTICALS
(Exact name of registrant as specified in its charter)

California	1-7335			95-2680312
(State or other jurisdiction	(Commission			(IRS Employer
of incorporation)	File Number)			Identification No.)

1444 Santa Anita Avenue, South El Monte, California				91733
(Address of principal executive offices)				(Zip Code)

Registrant’s telephone number, including area code			(626) 442-3141


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

~~Date~~Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of ~~Report: August~~the 9,registrant under any of the ~~2004~~following provisions:

~~LEE~~o Written communications ~~PHARMACEUTICALS~~pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

~~(Exact~~o Soliciting material ~~name~~pursuant ofto ~~registrant~~Rule as14a-12 ~~specified~~under inthe ~~its~~Exchange ~~charter~~Act (17 CFR 240.14a-12)

California	1-7335	95-2680312
(State or other jurisdiction of Incorporation or Organization)	(Commission File No.)	(I.R.S. Employer Identification No.)
1444 Santa Anita Avenue, South El Monte, California 91733
(Address of principal executive offices)
(626) 442-3141
(Registrant’s telephone number, including area code)

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

~~ITEM~~o Pre-commencement communications ~~12.~~pursuant ~~RESULTS~~to OFRule ~~OPERATIONS~~13e-4(c) ~~AND~~under ~~FINANCIAL~~the ~~CONDITION~~Exchange Act (17 CFR 240.13e-4(c))

OnITEM August 9, 2004, Lee Pharmaceuticals publicly announced by means of a press release its third quarter ended June 30, 2004 financial results2. The full text of Lee Pharmaceuticals’ press release is attached as Exhibit 9902.1 andRESULTS isOF incorporatedOPERATIONS byAND referenceFINANCIAL in this Item 12 of Form 8-KCONDITION.

~~SIGNATURE~~On December 22, 2004, Lee Pharmaceuticals publicly announced by means of a press release its fourth quarter and fiscal year ended September 30, 2004 financial results. The full text of Lee Pharmaceuticals’ press release is attached as Exhibit 99.1 and is incorporated by reference in this Item 2.02 of Form 8-K.

PursuantITEM to the9.01. requirementsFINANCIAL ofSTATEMENTS theAND Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorizedEXHIBITS.

		LEE PHARMACEUTICALS
Date:	August 9, 2004	By:	/s/ Ronald G. Lee
			RONALD G. LEE
			PRESIDENT

Item		Description

99.1		Press release issued on December 22, 2004.

SIGNATURE

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.

		LEE PHARMACEUTICALS


Date:	December 22, 2004	By:	/s/ RONALD G. LEE
			RONALD G. LEE
			PRESIDENT

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