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

                                  MAY 13, 2004
                Date of Report (date of earliest event reported)

                                THE BUCKLE, INC.
             (Exact name of Registrant as specified in its charter)


            NEBRASKA                      000-20132               47-0366193
 (State or other jurisdiction of         (Commission          (I.R.S. Employer
  incorporation or organization)         File Number)        Identification No.)


              2407 WEST 24TH STREET, KEARNEY, NEBRASKA   68845-4915
              (Address of principal executive offices)   (Zip Code)



       Registrant's telephone number, including area code: (308) 236-8491
           -----------------------------------------------------------
   (Former name, former address and former fiscal year if changed since last
                                    report)













                                TABLE OF CONTENTS


ITEM 12. Regulation FD Disclosure

SIGNATURES

EXHIBIT INDEX

EXHIBIT 99.1









ITEM 12.  Regulation FD Disclosure

Item 12. Information Provided Under Item 12 (Results of Operations and Financial
Condition). The following information is furnished pursuant to Item 12, "Results
of Operations and Financial Condition." On May 13, 2004, The Buckle, Inc.
announced financial results for its first quarter ended May 1, 2004. The full
text of the press release is furnished as Exhibit 99.1 to this report.

The information shall not be deemed "filed" for purposes of Section 18 of the
Securities Exchange Act of 1934 (the "Exchange Act"), as amended, and shall not
be deemed incorporated by reference in any filing under the Securities Act of
1933 or the Exchange Act, except as set forth by specific reference in such
filing.










                                   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.


                                       The Buckle, Inc.

Date:  May 21, 2004                    By:  /s/ KAREN B. RHOADS
                                       ------------------------
                                       Name:  Karen B. Rhoads
                                       Title:  Vice President of Finance,
                                       Treasurer and Chief Financial Officer









                                  EXHIBIT INDEX


Exhibit 99.1      Press Release Dated May 13, 2004