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): ~~December~~January 216, ~~2003~~2004

HORIZON MEDICAL PRODUCTS, INC.

(Exact name of registrant as specified in its charter)

Georgia	001-15459	58-1882343
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(I.R.S. Employer Identification No.)
One Horizon Way
P.O. Box 627
Manchester, Georgia		31816
(Address of principal executive offices)		(Zip Code)


Georgia (State or other jurisdiction of incorporation or organization)		001-15459 (Commission File Number)		58-1882343 (I.R.S. Employer Identification No.)


One Horizon Way P.O. Box 627 Manchester, Georgia (Address of principal executive offices)		31816 (Zip Code)

Registrant’s telephone number, including area code: 706-846-3126

Not Applicable
(Former Name or Former Address, if Changed Since Last Report)

ITEM 5. OTHER EVENTS AND REQUIRED FD DISCLOSURE

~~Attached~~ On ~~hereto as Exhibit~~January ~~99.1~~16, ~~and~~2004, ~~incorporated herein by reference are selected financial tables of~~ Horizon Medical Products, Inc. (the “~~Company” or the “~~Registrant”) issued ~~relating~~a topress ~~the~~release ~~reclassification~~announcing of the ~~Company’s~~ ~~treatment~~resignation of ~~extraordinary~~Marshall ~~items~~B. ~~pursuant~~Hunt toas the ~~Company~~Registrant’s ~~adoption~~Chief ofExecutive ~~Statement of Financial Accounting Standards No. 145 on January 1~~Officer, 2003. In April 2002, the Financial Accounting Standards Board (“FASB”) adopted SFAS 145 “Rescission of FASB Statement No. 4, 44 and 64, Amendment of FASB Statement No. 13, and Technical Corrections.” This Statement rescinds FASB Statement No. 4, Reporting Gains and Losses from Extinguishment of Debt, and an amendment of that Statement, FASB Statement No. 64, Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements. This Statement also rescinds FASB Statement No. 44, Accounting for Intangible Assets of Motor Carriers. This Statement amends FASB Statement No. 13, Accounting for Leases, to eliminate an inconsistency between the required accounting for sale-leaseback transactions and the required accounting for certain modifications that have economic effects that are similar to sale-leaseback transactions. This Statement also amends other existing authoritative pronouncements to make various technical corrections, clarify meanings, or describe their applicability under changed conditions. Statement No. 145 is effective ~~for fiscal years beginning after May 15, 2002, with early adoption encouraged. The Company has adopted SFAS No 145 effective~~ as of January 116, ~~2003,~~ ~~and for the year then ended~~2004. ~~As a result and in accordance with~~The ~~Statement~~press ~~No. 145~~release ~~and~~also ~~Accounting~~announced ~~Principles Board Opinion 30,~~ the ~~extraordinary loss~~appointment ~~on the extinguishment~~ of ~~debt~~Robert ~~recognized~~J. inWenzel ~~2002~~as ~~and~~ the ~~extraordinary~~ ~~items~~Registrant’s ~~recognized~~interim inChief ~~1998~~Executive ~~are~~Officer. ~~reclassified~~A ~~from~~copy ~~extraordinary items to a component~~ of ~~“other income/(expense)” in~~ the ~~continuing operations portion of~~above-described ~~the~~press ~~Company’s~~release ~~statement~~is ofbeing ~~operations~~filed ~~attached hereto~~ as Exhibit 99.1. Ashereto ~~a result~~and ofis ~~this~~incorporated ~~reclassification, there was no effect on the~~herein ~~previously~~by ~~reported balance sheet, shareholders’ equity, net income, or cash flow statements of the Company~~reference.

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.

The following exhibit is filed herewith:

Exhibit No.		Description
99.1 —		~~Selected~~Press ~~Financial~~Release ~~Data~~ of Horizon Medical Products, Inc., issued on January 16, 2004.

Signatures

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.

Date: ~~December~~January 216, ~~2003~~2004

HORIZON MEDICAL PRODUCTS, INC. By: /s/ ~~Marshall~~Robert BJ. ~~Hunt~~Wenzel ~~Marshall~~Robert BJ. ~~Hunt~~Wenzel ~~Chairman~~President ~~of the Board~~ and Chief ~~Executive~~Operating Officer

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