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):  May 17, 2004

HESKA CORPORATION

(Exact name of Registrant as specified in its charter)


Delaware
000-2247		 77-0192527
(State or other jurisdiction of (Commission File Number) (I.R.S. Employer
incorporation or organization)   Identification Number)

1613 Prospect Parkway
Fort Collins, Colorado 80525

(Address, including zip code, of principal executive offices)

Registrant’s telephone number, including area code:

(970) 493-7272

Item 7.       Financial Statements and Exhibits.

       (c)        Exhibits.

                    99.1      Press Release dated May 17, 2004.

Item 12.     Results of Operations and Financial Condition.

        On May 17, 2004, Heska Corporation issued the press release furnished herewith as Exhibit 99.1 reporting financial results and earnings for the quarter ended March 31, 2004.

        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.

    HESKA CORPORATION
a Delaware corporation

Dated:          May 17, 2004		  
/s/Jason A. Napolitano     
JASON A. NAPOLITANO
Executive Vice President and Chief Financial Officer

EXHIBIT INDEX



     Exhibit Number                                                    Description                                                                                         

           99.1                           Press Release dated May 17, 2004