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 23, 2007


                                   Coach, Inc.
                                   -----------
             (Exact name of registrant as specified in its charter)


        Maryland                       1-16153                    52-2242751
------------------------      ------------------------      --------------------
(State of Incorporation)      (Commission File Number)          (IRS Employer
                                                             Identification No.)


                    516 West 34th Street, New York, NY 10001
                    ----------------------------------------
               (Address of principal executive offices) (Zip Code)


                                 (212) 594-1850
                                 ---------------
              (Registrant's telephone number, including area code)




Item 2.02: Results of Operations and Financial Condition.

     On October 23, 2007, Coach, Inc. (the "Company") issued a press release
(the "Press Release") in which the Company announced its financial results for
its fiscal quarter ended September 29, 2007. All information in the press
release is being furnished to the Securities and Exchange Commission and shall
not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act
of 1934 (the "Exchange Act") or otherwise subject to liability under that
section, nor shall it be deemed incorporated by reference in any filing under
the Securities Act of 1933, as amended, or the Exchange Act, except as expressly
set forth by specific reference in such a filing.

     The attached press release includes the following Non-GAAP financial
information:

     o    Direct-to-consumer sales for Japan have been presented both including
          and excluding currency fluctuation effects from translating Japanese
          yen-denominated sales into U.S. dollars for the quarter and compared
          to the same period in the prior fiscal year.

     The Company believes that it is appropriate to present this supplemental
information, for the following reasons:

     o    Presenting information as described above will allow investors to
          better understand the Company's operating and financial results and
          how such results compare with the Company's prior guidance.

     o    Presenting Japan sales both including and excluding currency
          fluctuation effects will help investors and analysts to understand the
          increase in net sales over the prior-year period on a
          constant-currency basis, a valuable measure of relative sales
          performance in the Company's markets.


Item 9.01: Financial Statements and Exhibits.

(c)  Exhibits. The following exhibit is being furnished herewith:

99.1 Text of Press Release, dated October 23, 2007



                                    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 hereunto duly authorized.

Dated: October 24, 2007

                                      COACH, INC.

                                      By: /s/ Carole P. Sadler
                                          --------------------
                                          Carole P. Sadler
                                          Senior Vice President, General Counsel
                                          and Secretary




                                  EXHIBIT INDEX


99.1 Text of Press Release, dated October 23, 2007