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): January 18, 2005

                               EMERSON RADIO CORP.
               (Exact Name of Registrant as Specified in Charter)

   Delaware                      0-25226                         22-3285224
---------------                ------------                  -------------------
State Or Other                 (Commission                     (IRS Employer
Jurisdiction Of                File Number)                  Identification No.)
Incorporation)

                   9 Entin Road, Parsippany, New Jersey      07054
                ----------------------------------------------------
               (Address of Principal Executive Offices)   (Zip Code)

       Registrant's telephone number, including area code: (973) 884-5800

                                 Not Applicable
                                 --------------
            (Former Address, if changed since Last Report) (Zip 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 (see General Instruction A.2. below):

[ ]   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 January 18, 2005, Emerson Radio Corp. (the "Registrant") issued a
press release regarding preliminary net revenues for the three and nine months
ended December 31, 2004. A copy of this press release is being furnished as
Exhibit 99.1 to this Current Report on Form 8-K.

         The information in this report under Item 2.02 is being furnished
pursuant to Item 2.02 of Form 8-K, insofar as it discloses preliminary
historical information regarding the Registrant's expected net revenues for the
three and nine months ended December 31, 2004. In accordance with General
Instructions B.2 of Form 8-K, the information in this Current Report on Form 8-K
under Item 2.02, including Exhibit 99.1, shall not be deemed "filed" for the
purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or
otherwise subject to the liability of that section, nor shall it be deemed
incorporated by reference in any filing under the Securities Act of 1933, as
amended, except as shall be expressly set forth by specific reference in such a
filing.

Forward Looking Statements

         This Current Report on Form 8-K, including Exhibit 99.1, contains
forward-looking statements made pursuant to the safe harbor provisions of the
Private Securities Litigation Reform Act of 1995, such as the Registrant's
preliminary net revenues for the three and nine months ended December 31, 2004.
Forward-looking statements typically are identified by use of terms such as
"may," "will," "should," "plan," "expect," "anticipate," "estimate" and similar
words, although some forward-looking statements are expressed differently.
Forward-looking statements represent our management's judgment regarding future
events. Although the Registrant believes that the expectations reflected in such
forward-looking statements are reasonable, the Registrant can give no assurance
that such expectations will prove to be correct and you should be aware that the
Registrant's actual results could differ materially from those contained in the
forward-looking statements due to a number of factors, including the statements
under "Risk Factors" contained in the Registrant's Annual Report on Form 10-K
for the fiscal year ended March 31, 2004 filed with the Securities and Exchange
Commission.

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS.

         (c)  Exhibits

As described above, the following Exhibit is furnished as part of this Current
Report on Form 8-K:

         Exhibit 99.1 - Press release dated January 18, 2005




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                                    SIGNATURE

         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.


                                         EMERSON RADIO CORP.


                                         By: /s/ Guy A. Paglinco                
                                            ------------------------------------
                                            Name:  Guy A. Paglinco
                                            Title:  Vice President and Chief
                                            Financial Officer

Dated:  January 18, 2005


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