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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 vb4ey2Ny/bHgr8Iyavti9A==

<SEC-DOCUMENT>0001005477-04-002993.txt : 20040816
<SEC-HEADER>0001005477-04-002993.hdr.sgml : 20040816
<ACCEPTANCE-DATETIME>20040816214655
ACCESSION NUMBER:		0001005477-04-002993
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040812
FILED AS OF DATE:		20040816

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COHEN & STEERS INC
		CENTRAL INDEX KEY:			0001284812

	BUSINESS ADDRESS:	
		STREET 1:		757 THIRD AVENUE 20TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		212 832 3232

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			COHEN MARTIN
		CENTRAL INDEX KEY:			0001181496

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32236
		FILM NUMBER:		04980511

	BUSINESS ADDRESS:	
		STREET 1:		C/O COHEN & STEERS
		STREET 2:		757 THIRD AVENUE 20TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		2128323232

	MAIL ADDRESS:	
		STREET 1:		C/O COHEN & STEERS, INC.
		STREET 2:		757 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar123.xml
<DESCRIPTION>FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-08-12</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001284812</issuerCik>
        <issuerName>COHEN &amp; STEERS INC</issuerName>
        <issuerTradingSymbol>CNS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001181496</rptOwnerCik>
            <rptOwnerName>COHEN MARTIN</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O COHEN &amp; STEERS, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>757 THIRD AVENUE</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10017</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Co-Chief Executive Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, par value $.01 per share</value>
            </securityTitle>
            <transactionDate>
                <value>2004-08-12</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>90000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>13</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>11689299</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, par value $.01 per share</value>
            </securityTitle>
            <transactionDate>
                <value>2004-08-16</value>
                <footnoteId id="F3"/>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F3"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>0</value>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                    <footnoteId id="F3"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                    <footnoteId id="F3"/>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1750701</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F2"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnote</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Other than the 90,000 shares reported as acquired on this Form 4, the reported shares are currently issued by Cohen &amp; Steers Capital Management, Inc., of which Cohen &amp; Steers, Inc. is currently a wholly-owned subsidiary.  Pursuant to the merger that will be effected prior to the consummation of the initial public offering of Cohen &amp; Steers, Inc.'s common stock and which will not alter the proportionate interests of Cohen &amp; Steers Capital Management, Inc.'s securityholders, Cohen &amp; Steers, Inc. will become the Delaware-incorporated parent holding company of Cohen &amp; Steers Capital Management, Inc. and the issuer of the reported shares.</footnote>
        <footnote id="F2">1,660,701 shares are held by The Martin Cohen 1998 Family Trust for the benefit of Mr. Cohen's family. Mr. Cohen's spouse is trustee of the trust. 90,000 shares were purchased by Mr. Cohen's spouse. Mr. Cohen disclaims beneficial ownership of these securities, and the filing of this report is not an admission that Mr. Cohen is the beneficial owner of these securities for the purposes of Section 16 or for any other purpose.</footnote>
        <footnote id="F3">Disregard entries in this second row for columns 2, 2A, 3 and 4, which entries were provided solely to allow transmission of second row information in columns 1, 5, 6 and 7.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Lawrence B. Stoller, Attorney-in-Fact for Martin Cohen</signatureName>
        <signatureDate>2004-08-12</signatureDate>
    </ownerSignature>
</ownershipDocument>

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