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):
                                October 26, 2004

                                 PERRIGO COMPANY
                                 ---------------
             (Exact name of registrant as specified in its charter)


   MICHIGAN                          0-19725                     38-2799573
---------------                    ------------             --------------------
(State of other                    (Commission                 (IRS Employer
Jurisdiction of                    File Number)             Identification  No.)
 Incorporation)

515 Eastern Avenue, Allegan, Michigan                     49010
----------------------------------------               ----------
(Address of principal executive offices)               (Zip Code)

Registrant's telephone number, including area code:   (269) 673-8451

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

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:

[_]   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
      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))




ITEM 2.02. Disclosure of Results of Operations and Financial Condition

On October 26, 2004, the Perrigo Company released earnings for the first quarter
fiscal year 2005.

The press release related to Perrigo's earnings is attached as Exhibit 99.

The  information  in this  Report  is being  furnished  and  shall not be deemed
"filed" for the purposes of Section 18 of the  Securities  Exchange Act of 1934,
as  amended,  or  otherwise  subject to the  liabilities  of that  Section.  The
information  in this Report shall not be deemed  incorporated  by reference into
any filing  under the  Securities  Act of 1933,  as amended,  except as shall be
expressly set forth by specific reference in such filing.

ITEM 9.01. Financial Statements and Exhibits

(c)   Exhibits

      99    Press  release  issued by  Perrigo  Company  on  October  26,  2004,
            furnished solely pursuant to item 2.02 of Form 8-K.




                                   SIGNATURES

Pursuant  to the  requirement  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.

                                                PERRIGO COMPANY
                                                (Registrant)

                                                By: /s/Douglas R. Schrank
                                                    ----------------------------
Dated: October 26, 2004                             Douglas R. Schrank
                                                    Executive Vice President and
                                                      Chief Financial Officer
                                                      (Principal Accounting and
                                                      Financial Officer)




                                  Exhibit Index

      Exhibit 99 - Press Release issued by Perrigo  Company on October 26, 2004,
furnished solely pursuant to Item 2.02 of Form 8-K.