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): April 19, 2005

Inco Limited

(Exact name of Registrant as specified in its charter)


Canada	1-1143	98-0000676
(State or other jurisdiction	(Commission	(I.R.S. Employer
of incorporation or organization)	file number)	Identification Number)

145 King Street West, Suite 1500
Toronto, Ontario M5H 4B7
(Address of Principal Executive Offices)

Company’s telephone number, including area code: (416) 361-7511

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:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o 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 April 19, 2005, Inco Limited issued a press release announcing its financial results for the first quarter of 2005 and certain related information. A copy of the press release is being furnished as Exhibit 99.1 to this Form 8-K and is hereby incorporated by reference.

Item 8.01. Other Events

As reflected in the copy of the press release furnished as Exhibit 99.1 to this Form 8-K, Inco Limited announced on April 19, 2005 that its Board of Directors approved the reinstatement of a quarterly cash dividend to holders of its Common Shares of $0.10 per Common Share, with the initial quarterly dividend to be payable June 1, 2005 to common shareholders of record on May 16, 2005.

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, thereunto duly authorized.


	INCO LIMITED
	By:	/s/ Stuart F. Feiner
		Stuart F. Feiner
		Executive Vice-President General Counsel and Secretary

Date: April 19, 2005

EXHIBIT INDEX


Exhibit No.	Description of Exhibit	Page
(1)	Exhibit 99

	(99.1) Inco Limited press release dated April 19, 2005.

INCO LTD 8-K