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 (Date of earliest event reported): October 13, 2003

                              BUSH INDUSTRIES, INC.
                 -----------------------------------------------
             (Exact name of registrant as specified in its charter)

     Delaware                        1-8884                        16-0837346
- --------------------------------------------------------------------------------
 (State or other                (Commission File                (I.R.S. Employer
  jurisdiction                       Number)                     Identification
of incorporation)                                                     No.)

                                 One Mason Drive
                                  P.O. Box 460
                         Jamestown, New York 14702-0460
     ----------------------------------------------------------------------
                    (Address of principal executive offices)

       Registrant's telephone number, including area code: (716) 665-2000

                                       N/A
     ----------------------------------------------------------------------
          (Former name or former address, if changed since last report)



Item 12. Results of Operations and Financial Condition.

      On October 13, 2003, the Registrant issued a press release with respect to
its third quarter 2003 results of operations, a copy of which is furnished as
Exhibit 99 hereto.

      The information in this Current Report on Form 8-K, including the exhibit,
is being furnished and shall not be deemed "filed" for purposes of Section 18 of
the Securities Exchange Act of 1934 (the "Exchange Act") or otherwise subject to
the liabilities of that section, nor shall it be deemed incorporated by
reference in any filing under the Securities Act of 1933 or the Exchange Act.

                                   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.

                                 BUSH INDUSTRIES, INC.

                                 By: /s/ Robert L. Ayres
                                     -------------------------------------------
Date: October 13, 2003               Robert L. Ayres, President, Chief Financial
                                     Officer and Chief Operating Officer


                                       2

EX-99

                                                                      Exhibit 99

                 Bush Industries Updates Third Quarter Guidance

JAMESTOWN, N.Y., Oct. 13 /PRNewswire-FirstCall/ -- Bush Industries, Inc.
(NYSE: BSH), a diversified global furniture manufacturer and supplier of
surface technologies, announced today that it expects reporting third quarter
2003 sales at the low end of its previous guidance of $78 million to
$82 million, in part due to lower than expected sales at its Bush Technologies
division resulting from lower cell phone sales.

Preliminarily for the third quarter 2003, the Company expects to report a
fully diluted EPS loss in the range of $0.25 to $0.28. This guidance is
inclusive of an expected charge of approximately $0.05 per share for the
Company's cost reduction initiative, which was previously announced. The
guidance includes expected losses per share of $0.08 to $0.09 [including $0.01
for cost reduction initiative] at Bush Technologies, $0.07 to $0.08 [including
$0.025 for cost reduction initiative] at Bush Furniture Europe and $0.10 to
$0.11 [including $0.015 for cost reduction initiative] at Bush Furniture North
America. Results at Bush Technologies were impacted by sales that were lower
than expected, while Bush Furniture Europe results were in line with
expectations. Expected results at Bush Furniture North America include costs
associated with multiple new product rollouts of $0.03 to $0.04 per share to
support the Company's planned strategic initiatives and costs related to the
Company's refinancing efforts of $0.04 to $0.05 per share.

"We are taking aggressive actions toward further controlling our costs.
We are undergoing an immediate downsizing effort at Bush Technologies to bring
expenses in line with current market conditions, with a goal of generating
positive cash flow in this business. Furthermore, we are intensifying our
efforts to identify and implement cost reductions on a company-wide basis to
position Bush for the future," stated Paul Bush, chairman and chief executive
officer.

"We are encouraged by the activities of our largest business segment, our
North America Furniture division. We are gaining momentum through our new
initiatives that are starting to bear fruit:


* Under our Eric Morgan casegoods initiative, we are making inroads in
the home furnishings channel. We have developed and are introducing
several new product lines in bedroom, home entertainment and home
office.

* We recently placed new commercial office lines in both the office
superstore and commercial office dealer channels.

* We launched new lines of product for distribution in the electronic
and office superstores.

* Our development of import items and lines to compliment our domestic
laminate offerings will allow us to provide a full product assortment
and be a total supplier to our retail partners.

* In the third quarter, we shipped new products to our electronic
original equipment manufacturer partners.


Based on our momentum and new initiatives, we expect the current improved
sales trends to continue into the fourth quarter, and more significantly, into
next year," concluded Mr. Bush.

The Company plans to announce complete third quarter financial results and
provide an update on its banking arrangement by mid-November.


Bush Industries, Inc. is a leading global manufacturer of
ready-to-assemble furniture, casegoods furniture, and a supplier of surface
technologies. The Company operates its business in three segments: Bush
Furniture North America, which concentrates on furniture for the commercial
office, home office, home entertainment, bedroom and other home furnishings
distributed by leading retailers; Bush Furniture Europe, which sells
commercial, home office and other furnishings in the European market; and Bush
Technologies, which is focused on the cell phone accessories after-market, as
well as the utilization of surface technologies in diverse applications such
as automotive interiors, cosmetics, sporting goods and consumer electronics.
Bush operates several manufacturing and warehouse facilities throughout North
America and Europe.


Certain statements and information included in this press release
constitute "forward-looking statements" within the meaning of the Federal
Private Securities Litigation Reform Act of 1995. Forward-looking statements
involve known and unknown risks and uncertainties, which may cause the
Company's actual results in future periods to differ materially from
forecasted results. Forward-looking statements include statements regarding
the intent, belief, projected or current expectations of the Company or its
Officers (including statements preceded by, followed by or including forward-
looking terminology such as "may," "will," "should," "believe," "expect,"
"anticipate," "estimate," "continue" or similar expressions or comparable
terminology), with respect to various matters. The Company cannot guarantee
future results, levels of activity, performance or achievements. Factors that
could cause or contribute to such differences include, but are not limited to,
economic, competitive, governmental and technological factors affecting the
Company's operations, markets, products, services and prices, and other
factors discussed in the Company's filings with the Securities and Exchange
Commission (the "SEC"). Copies of the Company's SEC filings are available from
the SEC or may be obtained upon request from the Company. The Company does not
undertake any obligation to update the information contained herein, which
speaks only as of this date.



SOURCE Bush Industries, Inc.
- -0- 10/13/2003
/CONTACT: Jeffrey O'Keefe of The Global Consulting Group,
+1-646-284-9423, for Bush Industries, Inc.; or Donald Hauck, Sr. Vice
President of Bush Industries, Inc., +1-716-665-2510, Ext. 3509 /
/Web site: http://www.bushindustries.com /
(BSH)