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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
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                                    FORM 8-K
                           CURRENT REPORT PURSUANT TO
                           SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934
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       DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): JANUARY 28, 2005

                                 LSB CORPORATION
             (Exact name of registrant as specified in its charter)



           MASSACHUSETTS                          000-32955                           04-3557612
                                                                           
    (State or other jurisdiction           (Commission File Number)                (I.R.S. Employer
         of incorporation)                                                       Identification No.)


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                             30 MASSACHUSETTS AVENUE
                       NORTH ANDOVER, MASSACHUSETTS 01845
                                 (978) 725-7500
    (Address, including zip code, of registrant's principal executive offices
             and registrant's telephone number, including area code)


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))

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Item 2.02. Results of Operations and Financial Condition.

         On January 28, 2005, the registrant announced, in a press release, its
quarterly dividend to shareholders for the first quarter 2005. A copy of the
press release issued by the registrant is herewith attached as Exhibit 99.1 and
is incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits

(c)      Exhibits.

99.1     Press Release dated January 28, 2005.


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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.


LSB CORPORATION


DATED: January 28, 2005


By:         /S/ PAUL A. MILLER
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            Paul A. Miller
            President and Chief Executive Officer


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                                  EXHIBIT INDEX


                         Exhibit No.        Description

                                  99.1      Press Release dated January 28, 2005


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