SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549-1004

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                                    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 13, 2004

                               Porta Systems Corp.
             (Exact name of registrant as specified in its charter)

                         Commission File Number: 1-8191

                Delaware                                  11-2203988
    (State or other jurisdiction of            (IRS Employer Identification No.)
     incorporation or organization)

6851 Jericho Turnpike, Syosset, New York                    11791
(Address of principal executive offices)                  (Zip Code)

                                  516-364-9300
              (Registrant's telephone number, including area code)

                                 Not Applicable
          (Former name or former address, if changed since last report)



Item  7. Financial Statements and Exhibits

(c)   Exhibits

99.1  Press release issued May 13, 2004

Item 12. Results of Operations and Financial Condition

On May 13, 2004,  Porta  Systems  Corp.  issued a press  release  reporting  the
results of operations for the first quarter ended March 31, 2004.

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.

                                            PORTA SYSTEMS CORP.

Date: May 17, 2004                      By: /s/ Edward B. Kornfeld
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                                            Edward B. Kornfeld
                                            President, Chief Operating Officer
                                            and Chief Financial Officer