-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 L9Y6VDn9saN+fUrmH55IndSh7nHUr1ZD2+jt1Gx2ujhiq4a71KudjncPEhbMs/ot
 EQVsxLuCoD+cNquyhKgF8A==

<SEC-DOCUMENT>0001179110-04-013528.txt : 20040622
<SEC-HEADER>0001179110-04-013528.hdr.sgml : 20040622
<ACCEPTANCE-DATETIME>20040622154932
ACCESSION NUMBER:		0001179110-04-013528
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040226
FILED AS OF DATE:		20040622

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NWH INC
		CENTRAL INDEX KEY:			0000915016
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				133735316
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	BUSINESS ADDRESS:	
		STREET 1:		156 WEST 56TH ST.
		STREET 2:		SUITE 2001
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		2125821212

	MAIL ADDRESS:	
		STREET 1:		156 WEST 56TH ST.
		STREET 2:		SUITE 2001
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			TOBIN PAUL J
		CENTRAL INDEX KEY:			0001033421

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-23598
		FILM NUMBER:		04874929

	BUSINESS ADDRESS:	
		STREET 1:		C/O BOSTON COMMUNICATIONS GROUP INC
		STREET 2:		100 SYLVAN ROAD
		CITY:			WOBURN
		STATE:			MA
		ZIP:			01801
		BUSINESS PHONE:		6176926124

	MAIL ADDRESS:	
		STREET 1:		C/O BOSTON COMMUNICATIONS GROUP INC
		STREET 2:		100 SYLVAN ROAD
		CITY:			WOBURN
		STATE:			MA
		ZIP:			01801
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>FORM 3 -
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-02-26</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000915016</issuerCik>
        <issuerName>NWH INC</issuerName>
        <issuerTradingSymbol>NWIR</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001033421</rptOwnerCik>
            <rptOwnerName>TOBIN PAUL J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>156 WEST 56TH STREET</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 2001</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10019</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Options to Purchase Common Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>19.59</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2004-02-26</value>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2009-02-26</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>5000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">1,667 options became exercisable on February 26, 2004; 1,667 options will become exercisable on February 26, 2005; 1,666 options will become exercisable on February 26, 2006</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Paul Tobin</signatureName>
        <signatureDate>2004-06-22</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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