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):

                                  May 17, 2004

                          STORAGE COMPUTER CORPORATION
--------------------------------------------------------------------------------
             (Exact Name of Registrant as specified in its charter)

             DELAWARE                     1-13616                    02-045093
--------------------------------------------------------------------------------
   (State or other jurisdiction   (Commission File Number)        (IRS Employer
        of incorporation)                                    Identification No.)

         11 Riverside Street, Nashua, NH                      03062-1373
--------------------------------------------------------------------------------
    (Address of Principal Executive Offices)                  (Zip Code)

                                 (603) 880-3005
--------------------------------------------------------------------------------
               Registrant's telephone number, including area code:

                                 Not Applicable
--------------------------------------------------------------------------------
       (Registrant's Name or Former Address, if Change Since Last Report)






Item 7.    Financial Statements, Pro Forma financial Information and Exhibits

(c) Exhibits

      99.1*  Press Release dated May 17, 2004
--------------------------------------------------------------------------------


* Furnished herewith

Item 12.                Results of operations and financial condition.

      The Company issued a press release on May 17, 2004 announcing its results
of operations for the first quarter ended March 31, 2004, a copy of which is
attached as Exhibit 99.1.

      In accordance with General Instruction B.6. of Form 8-K, the information
in this Current Report on Form 8-K, including Exhibit 99.1, shall not be deemed
"filed" for 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.




                                   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.

Date: May 18, 2004                STORAGE COMPUTER CORPORATION


                                By: /s/ Michael J. O'Donnell
                                    -------------------------
                                Name:  Michael J. O'Donnell
                                Title: Chief Financial Officer