8-K

      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:         February 24, 2005
                (Date of earliest event reported)



                    Allen Organ Company
   (Exact name of registrant as specified in its charter)


      Pennsylvania                0-275             23-1263194
(State or other jurisdiction   (Commission        (IRS Employer
   of incorporation)           File Number)     Identification No.)


150 Locust Street, P.O. Box 36, Macungie, Pennsylvania  18062-0036
  (Address of principal executive offices)              (Zip Code)


                            610-966-2200
          (Registrants telephone number, including area code)


Check the appropriate box below if the Form 8-K filing is
intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions:

[  ]Written communications pursuant to Rule 425 under the
    Securities Act (17 CFR 230.425)
[  ]Soliciting material pursuant to Rule 14a-12 under the
    Exchange Act (17 CFR 240.14a-12)
[  ]Pre-commencement communications pursuant to Rule 14d-
    2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[  ]Pre-commencement communications pursuant to Rule 13e-
    4(c) under the Exchange Act (17 CFR 240.13e-4(c))


Item 2.02 Results of Operations and Financial Condition

On February 24, 2005, Allen Organ Company issued a press
release announcing its financial results for the quarter and
year ended December 31, 2004.  A copy of the Press Release
is attached as Exhibit 99.1 and is incorporated herein by
reference.


Item 9.01 Financial Statements and Exhibits

  (c)    Exhibits
          99.1 - Press Release dated February 24, 2005,
          announcing financial results of Allen Organ
          Company for the quarter and year ended December
          31, 2004.

                         Signatures

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.

                                     ALLEN ORGAN COMPANY

Date:   February 24, 2005           /s/ STEVEN MARKOWITZ
                                   Steven Markowitz, President

EX-99

Exhibit 99.1
                              Allen Organ Company
                       150 Locust Street Macungie, PA 18062
                            Phone:    610-966-2200

                    NEWS RELEASE - FOR IMMEDIATE RELEASE
                                NASDAQ-AORGB

February 24, 2005            From: Nathan S. Eckhart, Vice President-Finance

Consolidated  sales  for the year ended December 31,  2004  for  Allen  Organ
Company were $80,170,788, as compared with $60,788,058 for the same period of
2003.   The  consolidated net income was $4,709,047 or $4.07 per basic  share
and  $4.06  per diluted share for 2004, compared to $1,396,896 or  $1.20  per
basic and diluted share for 2003.

Sales  for  the  fourth  quarter of 2004 were  $22,351,371,  as  compared  to
$19,255,623  in  2003.   Net  income for  the  fourth  quarter  of  2004  was
$1,219,769  or  $1.05 per basic and diluted share, compared to $1,365,679  or
$1.18 per basic and diluted share for 2003.

Musical  Instruments  segment  sales  increased  approximately  $905,000   to
$6,079,188,  and  $505,000 to $20,886,800, during the three months  and  year
ended  December 31, 2004, respectively, when compared to the same periods  in
2003.   These  increases  in  sales reflect shipments  of  organs  containing
QuantumT  technology introduced in the second quarter of 2004, with shipments
beginning in the third quarter.  The 2004 order rate and backlog on  December
31,  2004  continued  to be higher than the same periods in  2003  reflecting
favorable  customer  reaction to the Quantum organs that include  significant
new   features  and  product  benefits,  as  well  as  an  improved  economic
environment.   This  segment  generated  operating  income  of  approximately
$449,000  and $613,000, respectively, during the three months and year  ended
December  31, 2004, compared to operating losses of approximately  $(137,000)
and  $(765,000)  for  the same periods in 2003.  The  2004  operating  income
reflects higher gross margins on organs due to changes in product mix and the
impact of cost reduction initiatives undertaken in 2003.

The  Data Communications segment sales increased approximately $2,166,000  to
$15,121,200 and $18,958,000 to $54,980,044, during the three months and  year
ended  December 31, 2004, respectively, when compared to the same periods  in
2003.   These  increases  are due to higher order  volume,  which  management
believes is attributable to an improvement in the overall data communications
market  and  the  timing  of  completing  sales  with  the  Company's  larger
customers.  Operating income decreased to approximately $1,096,000 during the
three  months  ended  December  31, 2004, compared  to  operating  income  of
$1,360,000  in  the  same period of 2003.  This decrease  is  due  to  higher
operating  costs, primarily higher research and development costs  associated
with the development of this segments next generation of products.  Operating
income increased to approximately $6,436,000 for the year ended December  31,
2004,  as  compared to operating income of $2,446,000 in the same  period  in
2003,  due  to the higher sales volume.  This segment's business  has  become
more  dependent on sales to larger customers that may cause sales  levels  to
fluctuate in future quarters.  Completion of such sales, product mix  changes
and  increasing expenditures for new product development could affect  future
operating results.

Electronic  Assemblies  segment sales decreased slightly  during  the  fourth
quarter  and were approximately equal for the year ended December  31,  2004,
when compared to the same periods in 2003.

Audio  Equipment segment sales increased approximately $47,000  to  $414,351,
and  decreased $82,000 to $1,481,925, during the three months and year  ended
December  31, 2004, respectively, when compared to the same periods in  2003.
This segment's operating losses increased for the three months and year ended
December  31,  2004, compared to the same periods in 2003.  The  2004  yearly
loss  includes  $150,000  of additional inventory reserves  included  in  the
fourth quarter and a charge of approximately $362,000 taken during the second
quarter  to  write down the value of Legacy Audio's goodwill  and  intangible
assets.

Investment income for the three months and year ended December 31,  2004  was
lower than the same periods in 2003 due to lower rates of return available on
invested funds.

The effective tax rate for the year ended December 31, 2004 increased due  to
higher  levels  of  taxable income when compared to  2003  during  which  tax
credits and other non-taxable items created a tax benefit.

                                 CONSOLIDATED SALES AND EARNINGS
                             Three Months Ended           Year Ended
                            Dec. 31,    Dec. 31,     Dec. 31,    Dec. 31,
                              2004        2003         2004        2003
Sales                     $22,351,371 $19,255,623  $80,170,788 $60,788,058
Income From Operations      1,147,467   1,127,567    5,729,224     889,497
Non-Operating Income, Net      86,302     142,112      350,823     432,399
Income Tax Provision
 (Benefit)                     14,000     (96,000)   1,371,000     (75,000)
Net Income                  1,219,769   1,365,679    4,709,047   1,396,896
Earnings Per Share-Basic        $1.05       $1.18        $4.07       $1.20
Earnings Per Share-Diluted      $1.05       $1.18        $4.06       $1.20
Average Diluted Shares
Outstanding                 1,160,080   1,158,179    1,158,819   1,160,481

Allen   Organ  Company  and  its  subsidiaries  manufacture  and   distribute
electronic   keyboard   musical  instruments,  audio  equipment,   electronic
assemblies,   and   data  communication  equipment  for  the   domestic   and
international markets.

Factors that May Affect Operating Results:

The statements contained in this press release that are not purely historical
are  forward looking statements, including statements regarding the Company's
expectations, hopes, intentions or strategies regarding the future.   Forward
looking  statements include: statements regarding future products or  product
development;  statements regarding future research and  development  spending
and  the Company's marketing and product development strategy, and statements
regarding   future  production  capacity.   All  forward  looking  statements
included  in  this  press release are based on information available  to  the
Company  on the date hereof, and the Company assumes no obligation to  update
any  such  forward looking statements.  Readers are cautioned  not  to  place
undue   reliance   on  these  forward  looking  statements,   which   reflect
management's  opinions only as of the date hereof.  Readers should  carefully
review  the risk factors described in other documents the Company files  from
time  to  time  with  the Securities and Exchange Commission,  including  the
Annual  Report  on  Form 10-K for the year ended December 31,  2003  and  its
Quarterly  Reports on Form 10-Q.  It is important to note that the  Company's
actual  results  could differ materially from those in such  forward  looking
statements.   Some of the factors that could cause actual results  to  differ
materially are set forth below.

The   Company   has  experienced  and  expects  to  continue  to   experience
fluctuations in its results of operations.  Factors that affect the Company's
results  of  operations  include the volume and timing  of  orders  received,
changes  in  global economics and financial markets, changes in  the  mix  of
products  sold,  market  acceptance  of  the  Company's  and  its  customer's
products,  competitive  pricing pressures, global  currency  valuations,  the
availability of raw materials that the Company purchases from suppliers,  the
Company's  ability  to  meet  increasing demand,  the  Company's  ability  to
introduce  new  products  on  a  timely basis,  the  timing  of  new  product
announcements  and introductions by the Company or its competitors,  changing
customer  requirements, delays in new product qualifications, the timing  and
extent of research and development expenses and fluctuations in manufacturing
yields.   As  a  result of the foregoing or other factors, there  can  be  no
assurance  that  the  Company will not experience  material  fluctuations  in
future  operating  results  on  a quarterly  or  annual  basis,  which  would
materially  and adversely affect the Company's business, financial  condition
and results of operations.
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