UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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): March 14, 2005

                            Impax Laboratories, Inc.
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             (Exact Name of Registrant as Specified in Its Charter)


                                                                             
           Delaware                        0-27354                              65-0403311
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(State or other jurisdiction         (Commission File Number)          (IRS Employer Identification No.)
     of incorporation)

             30831 Huntwood Ave., Hayward, CA                                      94544
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         (Address of principal executive offices)                                (Zip Code)


        Registrant's telephone number, including area code (510) 476-2000
                                                           ---------------

                                 Not Applicable
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          (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 7.01 REGULATION FD DISCLOSURE

On March 14, 2005, Impax Laboratories, Inc. (the "Company") issued a press
release announcing that it intends to file a Notification of Late Filing on Form
12b-25 with the SEC for its Form 10-K for the year 2004. A copy of the press
release is attached as Exhibit 99.1 to this Form 8-K and is incorporated herein
by reference.



ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS

                  (c)  Exhibits.

                       99.1 - Press Release



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                                   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.



                                        IMPAX LABORATORIES, INC.


Date: March 14, 2005                    By  /s/ Cornel C. Spiegler
                                           ----------------------------------
                                            Name:  Cornel C. Spiegler
                                            Title: Chief Financial Officer


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