-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MhDNIDxUUAFRoJV+mKTZ0cRKd0c70DLw+ewrD3VUtQGTzjids4E5gdE0KsFkORN4
 hbJjoIGXDw8z+xs0n3+qvw==

<SEC-DOCUMENT>0000899140-04-000944.txt : 20040727
<SEC-HEADER>0000899140-04-000944.hdr.sgml : 20040727
<ACCEPTANCE-DATETIME>20040723130622
ACCESSION NUMBER:		0000899140-04-000944
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040427
FILED AS OF DATE:		20040723

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			P&F INDUSTRIES INC
		CENTRAL INDEX KEY:			0000075340
		STANDARD INDUSTRIAL CLASSIFICATION:	METALWORKING MACHINERY & EQUIPMENT [3540]
		IRS NUMBER:				221657413
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		300 SMITH ST
		CITY:			FARMINGDALE
		STATE:			NY
		ZIP:			11735
		BUSINESS PHONE:		5166941800

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PLASTICS & FIBERS INC
		DATE OF NAME CHANGE:	19671225

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Solomon Mitchell A
		CENTRAL INDEX KEY:			0001298162

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05332
		FILM NUMBER:		04928461

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		631-694-1800

	MAIL ADDRESS:	
		STREET 1:		22 FARMSTEAD LANE
		CITY:			BROOKVILLE
		STATE:			NY
		ZIP:			11545
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>solomon_pfi3-072304ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-04-27</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000075340</issuerCik>
        <issuerName>P&amp;F INDUSTRIES INC</issuerName>
        <issuerTradingSymbol>PFIN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001298162</rptOwnerCik>
            <rptOwnerName>Solomon Mitchell A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>22 FARMSTEAD LANE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BROOKLYN</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>11545</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>No Security Holdings</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>No Security Holdings</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2004-04-27</value>
            </exerciseDate>
            <expirationDate>
                <value>2004-04-27</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>0</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <ownerSignature>
        <signatureName>/s/ Mitchell A. Solomon</signatureName>
        <signatureDate>2004-07-09</signatureDate>
    </ownerSignature>
</ownershipDocument>

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