UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

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): April 21, 2004

NACCO INDUSTRIES, INC.

Delaware

(440) 449-9600

N/A

Table of Contents

Item 7. Financial Statements and Exhibits

     As described in Item 12 of this Current Report on Form 8-K, the following Exhibit is furnished as part of this Current Report on Form 8-K.

Item 12. Results of Operations and Financial Condition

     On April 21, 2004, NACCO Industries, Inc. (the “Company”) issued a press release announcing the unaudited financial results for the quarter ended March 31, 2004, a copy of which is attached as Exhibit 99 to this Current Report on Form 8-K.

     This Current Report on Form 8-K and the press release attached hereto are being furnished by the Company pursuant to Item 12 of Form 8-K, insofar as they disclose historical information regarding the Company’s results of operations for the first quarter of 2004.

     In accordance with General Instruction B.6 of Form 8-K, the information in this Current Report on Form 8-K, including Exhibit 99, 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.

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.

EXHIBIT INDEX