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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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 QaY+dZe6O51NtUpU4QJK/A==

<SEC-DOCUMENT>0001209191-04-042107.txt : 20040825
<SEC-HEADER>0001209191-04-042107.hdr.sgml : 20040825
<ACCEPTANCE-DATETIME>20040825163935
ACCESSION NUMBER:		0001209191-04-042107
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040617
FILED AS OF DATE:		20040825
DATE AS OF CHANGE:		20040825

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AKORN INC
		CENTRAL INDEX KEY:			0000003116
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				720717400
		STATE OF INCORPORATION:			LA
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		2500 MILLBROOK DRIVE
		CITY:			BUFFALO GROVE
		STATE:			IL
		ZIP:			60089
		BUSINESS PHONE:		8472796100

	MAIL ADDRESS:	
		STREET 1:		100 TRI STATE INTERNATIONAL
		STREET 2:		SUITE 100
		CITY:			LINCOLNSHIRE
		STATE:			IL
		ZIP:			60069

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WHITNELL JEFFREY A
		CENTRAL INDEX KEY:			0001126562

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-13976
		FILM NUMBER:		04996804

	BUSINESS ADDRESS:	
		STREET 1:		C/O MEDICHEM LIFE SCIENCES INC
		STREET 2:		12305 SOUTH NEW AVENUE
		CITY:			LEMONT
		STATE:			IL
		ZIP:			60439
		BUSINESS PHONE:		8472796100

	MAIL ADDRESS:	
		STREET 1:		C/O  AKORN INC
		STREET 2:		2500 MILLBROOK DRIVE
		CITY:			BUFFALO GROVE
		STATE:			IL
		ZIP:			60089
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>c87805_02jaw.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-06-17</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000003116</issuerCik>
        <issuerName>AKORN INC</issuerName>
        <issuerTradingSymbol>AKRN.OB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001126562</rptOwnerCik>
            <rptOwnerName>WHITNELL JEFFREY A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>2500 MILLBROOK DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BUFFALO GROVE</rptOwnerCity>
            <rptOwnerState>IL</rptOwnerState>
            <rptOwnerZipCode>60089</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Financial Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Options</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>3.45</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2004-06-17</value>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2009-06-17</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>100000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Options vest 25% immediately upon grant and 25% in each of the next three anniversary dates of the initial grant.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Jeffrey A. Whitnell</signatureName>
        <signatureDate>2004-08-25</signatureDate>
    </ownerSignature>
</ownershipDocument>

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