SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

(Check One):  [_] Form 10-K  [_] Form 20-F  [_] Form 11-K  [X] Form 10-Q
[_] Form N-SAR [_] Form N-CSR
For Period Ended:  March 27, 2004

[_]  Transition Report on Form 10-K

[_]  Transition Report on Form 20-F

[_]  Transition Report on Form 11-K

[_]  Transition Report on Form 10-Q

[_]  Transition Report on Form N-SAR

For the Transition Period Ended: ______________________________________

Read attached instruction sheet before preparing form.  Please print or type.

Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify
the item(s) to which the notification relates: ______________________________


                                     PART I
                             REGISTRANT INFORMATION

                         Commission File Number 0-17038


                  Full name of registrant: CONCORD CAMERA CORP.
         _______________________________________________________________

                           Former name if applicable:
        _________________________________________________________________

           Address of principal executive office (street and number):

                4000 Hollywood Boulevard, 6th Floor, North Tower
       __________________________________________________________________

                            City, state and zip code:

                            Hollywood, Florida 33021
      ____________________________________________________________________





                                     PART II
                             RULE 12b-25(b) AND (c)

         If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed. (Check box if appropriate.)

                  (a) The reasons described in reasonable detail in Part III of
         this form could not be eliminated without unreasonable effort or
         expense;

[X]               (b) The subject annual report, semi-annual report, transition
         report on Form 10-K, 20-F, 11-K, Form N-SAR or Form N-CSR, or portion
         thereof, will be filed on or before the 15th calendar day following the
         prescribed due date; or the subject quarterly report or transition
         report on Form 10-Q, or portion thereof, will be filed on or before the
         fifth calendar day following the prescribed due date; and

                  (c) The accountant's statement or other exhibit required by
         Rule 12b-25(c) has been attached if applicable.


                                    PART III
                                    NARRATIVE

         State below in reasonable detail why the Form 10-K, 20-F, 11-K, 10-Q,
N-SAR, N-CSR or the transition report portion thereof could not be filed within
the prescribed time period. (Attach extra sheets if needed.)

         Concord Camera Corp. (the "Company") seeks relief pursuant to Rule
12b-25 to file a late Form 10-Q. The Form 10-Q for the quarter ended March 27,
2004 could not be filed without unreasonable effort or expense and the subject
quarterly report will be filed on or before the fifth calendar day following the
prescribed due date of May 11, 2004.

         The Company's Form 10-Q could not be filed within the prescribed period
as a result of recent adverse changes in the marketplace which the Company
believes will likely have a significant impact on the Company's results of
operations. In particular, recent price declines in the digital camera market
have negatively impacted the net realizable value of digital camera inventories
and, in response to market conditions, the Company is re-evaluating its
estimates for sales returns and allowances and the realizability of its deferred
tax assets. Due to the significance of these events, the Company believes it
should delay its filing to ensure full and complete disclosure in the quarterly
report on Form 10-Q for the period ended March 27, 2004.

                                     PART IV
                                OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this
notification:

           Richard M. Finkbeiner                     (954) 331-4257
        ________________________________________________________________________
                 (Name)                       (Area Code) (Telephone Number)

(2) Have all other periodic reports required under Section 13 or 15(d) of the
Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of
1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If the answer is no,
identify report(s).

                                 [X] Yes [_] No

(3) Is it anticipated that any significant change in results of operations from
the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof?

                                 [X] Yes [ ] No




If so: attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of the results cannot be made.

The Company's estimated net sales for the quarter ended March 27, 2004 ("Third
Quarter Fiscal 2004") were in the range of $26 million to $28 million, which
represents a decrease of $8 million to $10 million as compared to net sales of
$36 million for the quarter ended March 29, 2003 ("Third Quarter Fiscal 2003").
The decrease in net sales was primarily due to pricing pressures for digital
cameras, lower unit sales for all products and increases in estimated sales
returns and allowances.

         The Company's net loss for Third Quarter Fiscal 2004 is expected to be
in the range of $19 million to $20 million, as compared to net income of $1
million for Third Quarter Fiscal 2003. The estimated net loss in Third Quarter
Fiscal 2004 reflects the impact of significant inventory provisions estimated to
be in the range of $6 to $7 million in response to pricing reductions by the
Company's competitors and excess inventory levels at its customers. In addition,
the estimated net loss includes unfavorable production variances due to lower
than expected production volumes and manufacturing inefficiencies. The estimated
net loss also includes the impact of establishing a valuation allowance against
the Company's deferred tax assets estimated to be in the range of $8 million to
$9 million. These charges in Third Quarter Fiscal 2004 were offset by variable
stock-based compensation income of approximately $4 million.

                  (a) The ranges and estimates provided herein are subject to
         change as the Company has not yet finalized its assessment of the
         impact of recent adverse market changes on its results of operations
         for Third Quarter Fiscal 2004.






                              CONCORD CAMERA CORP.
        _________________________________________________________________
                  (Name of Registrant as Specified in Charter)

Has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.


Date:  May 11, 2004                    By:  s/Richard M. Finkbeiner
                                            --------------------------
                                            Richard M. Finkbeiner
                                            Senior Vice President and
                                            Chief Financial Officer