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: October 19, 2004
(Date of earliest event reported)

ImmuCell Corporation
(Exact name of registrant as specified in its charter) DE
(State or other jurisdiction of incorporation)   0-15507
(Commission File Number)   01-0382980
(IRS Employer Indentification Number)   56 Evergreen Drive, Portland, ME
(Address of principal executive offices) 04103
(Zip Code)  
Registrant's telephone number, including area code: (207) 878-2770


Item 2.02. Results of Operations and Financial Condition

On October 19, 2004, ImmuCell Corporation (the "Company") issued a press release announcing earnings results for the three and nine month periods ended September 30, 2004. The full text of the press release issued in connection with the announcement is attached as Exhibit 99.1 to this Current Report on Form 8-K.

The information shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act (the "Exchange Act") or otherwise subject to liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 of the Exchange Act, except as expressly set forth by specific reference in such filing.

Item 9.01. Financial Statements and Exhibits

(a) Not Applicable
(b) Not Applicable
(c) Exhibits

99.1       Press Release of ImmuCell Corporation dated October 19, 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 hereunto duly authorized.

Dated: October 19, 2004
IMMUCELL CORPORATION

By:  /s/ Michael F. Brigham                    
     Michael F. Brigham
     President/CEO