FORM 5 Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b). Form 3 Holdings Reported Form 4 Transactions Reported

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ANNUAL STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940

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1. Name and Address of Reporting Person * MILLER EVAN 2. Issuer Name and Ticker or Trading Symbol LIFETIME BRANDS, INC [LCUT] 5. Relationship of Reporting Person(s) to Issuer (Check all applicable) _____ Director _____ 10% Owner __X__ Officer (give title below) _____ Other (specify below) Executive Vice President (Last) (First) (Middle) 1312 HARBOR ROAD 3. Statement for Issuer's Fiscal Year Ended (Month/Day/Year) 12/31/2004 (Street) HEWLETT HARBOR, NY 11557 4. If Amendment, Date Original Filed(Month/Day/Year) 6. Individual or Joint/Group Reporting (check applicable line) ___ Form Filed by One Reporting Person _X_ Form Filed by More than One Reporting Person (City) (State) (Zip) Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned

1.Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned at end of Issuer's Fiscal Year (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4) Amount (A) or (D) Price Common Stock, par value $.01 per share 05/02/2003   G 9,840 A $ (1) 96,066 (2) I . (2) Common Stock, par value $.01 per share 05/02/2003   G 3,280 A $ (1) 36,796 (3) I . (3) Common Stock, par value $.01 per share 05/02/2003   G 3,280 A $ (1) 350,748 (4) I . (4) Common Stock, par value $.01 per share 05/02/2003   G 6,560 A $ (1) 581,164 (5) I . (5) Common Stock, par value $.01 per share 03/15/2004   G 4,125 A $ (1) 100,191 (2) I . (2) Common Stock, par value $.01 per share 03/15/2004   G 1,375 A $ (1) 38,171 (3) I . (3) Common Stock, par value $.01 per share 03/15/2004   G 1,375 A $ (1) 352,123 (4) I . (4) Common Stock, par value $.01 per share 03/15/2004   G 2,750 A $ (1) 583,914 (5) I . (5)

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.

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SEC 2270 (9-02)

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 3)

2. Conversion or Exercise Price of Derivative Security

3. Transaction Date (Month/Day/Year)

3A. Deemed Execution Date, if any (Month/Day/Year)

4. Transaction Code (Instr. 8)

5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4, and 5)

6. Date Exercisable and Expiration Date (Month/Day/Year)

7. Title and Amount of Underlying Securities (Instr. 3 and 4)

8. Price of Derivative Security (Instr. 5)

9. Number of Derivative Securities Beneficially Owned at End of Issuer's Fiscal Year (Instr. 4)

10. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 4)

11. Nature of Indirect Beneficial Ownership (Instr. 4)

(A)

(D)

Date Exercisable

Expiration Date

Title

Amount or Number of Shares

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
MILLER EVAN 1312 HARBOR ROAD HEWLETT HARBOR, NY 11557	Â	Â	  Executive Vice President	Â
Miller Laura 1312 HARBOR ROAD HEWLETT HARBOR, NY 11557	Â	  X	Â	Â

Signatures

/s/ Evan Miller		07/06/2005
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 4(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1)	Gift.
(2)	Represents shares held in three irrevocable trusts for the benefit of the children of Laura Miller and Evan Miller. Laura Miller is the sole trustee of each of the trusts.
(3)	Represents shares held an irrevocable trust for the benefit of Evan Miller. Laura Miller is the sole trustee of the trust.
(4)	Represents shares held in two irrevocable trusts for the benefit of Laura Miller. Laura Miller shares investment control with her siblings, who are the trustees of the trusts.
(5)	Represents shares held in three irrevocable trusts for the benefit of Laura Miller's siblings. Laura Miller is a trustee of each of the trusts.
  Remarks: Evan Miller disclaims beneficial ownership of all securities beneficially owned by Laura Miller except to the extent of his pecuniary interest therein, and this report shall not be deemed an admission that Evan Miller is the beneficial owner of these securities for purposes of Section 16 or for any other purpose. Laura Miller disclaims beneficial ownership of all securities beneficially owned by Evan Miller except to the extent of her pecuniary interest therein, and this report shall not be deemed an admission that Laura Miller is the beneficial owner of these securities for purposes of Section 16 or for any other purpose.

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