UNITED STATES
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

September 30, 2004
 Date of Report (Date of earliest event reported)

HESKA CORPORATION
(Exact name of Registrant as specified in its charter)


Delaware
000-22427		 77-0192527
(State or other jurisdiction of (Commission File Number) (I.R.S. Employer
incorporation)   Identification Number)

1613 Prospect Parkway
Fort Collins, Colorado 80525
(Address of principal executive offices, including zip code)

(970) 493-7272
(Registrant’s telephone number, including area code)

Not Applicable
(Former name or former address, if changed since last report)


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 (see General Instruction A.2 below):

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

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

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

[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 1.01.       Entry into a Material Definitive Agreement.

        On September 30, 2004, Heska Corporation (“Heska”) entered into the Fourth Amendment (the “Amendment”) to the Amended and Restated Distribution Agreement between i-STAT Corporation and Heska effective February 9, 1999, last amended on July 27, 2004 (the “Agreement”). The i-STAT Portable Clinical Analyzer is a handheld, portable clinical analyzer that provides quick, easy analysis of blood gases and other key analytes, such as sodium, potassium and glucose, in whole blood. We collaborated with i-STAT Corporation (recently acquired by Abbott Laboratories), our supplier of this instrument and affiliated cartridges and supplies under the Agreement, on the development of veterinary applications for this instrument. The only consequence of the Amendment is to move the final date for either party to provide written notice to the other party of its intention not to renew the Agreement at the end of the Additional Term that commenced on January 1, 2004 from September 30, 2004 to October 31, 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 hereunto duly authorized.

    HESKA CORPORATION
a Delaware corporation

Dated:          October 1, 2004		  
By: /s/Jason A. Napolitano     
JASON A. NAPOLITANO
Executive Vice President, Chief Financial Officer
and Secretary