-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 ToLNi3w8wGvAOP8gQfEUC2JUDnULPpt0hdxL8EWju8OGCk1WqTtYagQ8/BSpe72X
 y5vNJDIGUyDPRNqucARCaQ==

<SEC-DOCUMENT>0001289922-04-000001.txt : 20040520
<SEC-HEADER>0001289922-04-000001.hdr.sgml : 20040520
<ACCEPTANCE-DATETIME>20040520151206
ACCESSION NUMBER:		0001289922-04-000001
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040519
FILED AS OF DATE:		20040520

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Luppi Kenneth J
		CENTRAL INDEX KEY:			0001289922

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11388
		FILM NUMBER:		04821209

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		508-541-8800

	MAIL ADDRESS:	
		STREET 1:		PLC SYSTEMS INC.
		STREET 2:		10 FORGE PARK
		CITY:			FRANKLIN
		STATE:			MA
		ZIP:			02038

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PLC SYSTEMS INC
		CENTRAL INDEX KEY:			0000879682
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				043153858
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		10 FORGE PK
		CITY:			FRANKLIN
		STATE:			MA
		ZIP:			02038
		BUSINESS PHONE:		5085418800

	MAIL ADDRESS:	
		STREET 1:		10 FORGE PARK
		CITY:			FRANKLIN
		STATE:			MA
		ZIP:			02038
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-05-19</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000879682</issuerCik>
        <issuerName>PLC SYSTEMS INC</issuerName>
        <issuerTradingSymbol>PLC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001289922</rptOwnerCik>
            <rptOwnerName>Luppi Kenneth J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>PLC SYSTEMS INC.</rptOwnerStreet1>
            <rptOwnerStreet2>10 FORGE PARK</rptOwnerStreet2>
            <rptOwnerCity>FRANKLIN</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>02038</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>VP, Operations and Development</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>9067</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.5625</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2000-10-27</value>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2010-10-26</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>15500</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.65</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2001-07-30</value>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2011-07-29</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>10000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.55</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2001-12-19</value>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <value>2011-12-18</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>50000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.45</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2003-03-26</value>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2013-03-25</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>15000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.45</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2003-03-26</value>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2013-03-25</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>7500</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.45</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2003-03-26</value>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2013-03-25</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>5000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.45</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2003-03-26</value>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2013-03-25</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>20000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.45</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2003-03-26</value>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2013-03-25</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>10000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.45</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2003-03-26</value>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2013-03-25</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>4500</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.69</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2003-08-06</value>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <value>2003-08-05</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>30000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.81</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2004-05-19</value>
                <footnoteId id="F6"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-05-18</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>80000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">This option is currently exercisable with respect to 15,500 shares.</footnote>
        <footnote id="F2">This option is currently exercisable with respect to 6,667 shares of Common Stock.  This option will become exercisable with respect to the remaining 3,333 shares of Common Stock on July 30, 2004.</footnote>
        <footnote id="F3">This option is currently exercisable with respect to 41,667 shares.  This option will become exercisable with respect to the remaining 8,333 shares of Common Stock on December 19, 2004.</footnote>
        <footnote id="F4">One-sixth of this option will vest on March 26, 2003 and an additional one-sixth of the original number of shares at the end of each successive six-month period.</footnote>
        <footnote id="F5">This option will become exercisable with respect to the 30,000 shares of Common Stock in 3 equal yearly installments commencing on August 6, 2004.</footnote>
        <footnote id="F6">This option is currently exercisable with respect to 80,000 shares of Common Stock.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Kenneth J. Luppi</signatureName>
        <signatureDate>2004-05-20</signatureDate>
    </ownerSignature>
</ownershipDocument>

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