13F-HR 1 thirteenf.txt 13F-HR UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 13F FORM 13F COVER PAGE Report for the Calendar Year or Quarter Ended: March 31, 2005 Check here if Amendment [ ]; Amendment Number: The Amendment (check only one): [ ] is a restatement. [ ] adds new holdings entries. Institutional Investment manager Filing this Report: Name: Gabriel Capital Corp. Address: 450 Park Avenue New York, NY 10022 13F File Number: 28-4341 The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form. Person signing this report on behalf of Reporting Manager: Name: J. Ezra Merkin Title: President Phone: 212-838-7200 Signature, place and date of signing: /s/ J. Ezra Merkin New York, New York May 13, 2005 Report Type (check only one): [X] 13F HOLDINGS REPORT [ ] 13F NOTICE [ ] 13F COMBINATION REPORT FORM 13F SUMMARY PAGE Gabriel Capital Corp. 28-4341 Report Summary: Number of Other Included managers: 1 Form 13F Information Table Entry Total: 124 Form 13F Information Table Value Total: $ 51,523 (thousands) List of Other Included Managers: No. 13F File No. Name 01 28-6882 STEPHEN FEINBERG FORM 13F INFORMATION TABLE Gabriel Capital Corp. 28-4341 13 - F INFORMATION TABLE

GABRIEL CAPITAL CORP 13F-HR