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                  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) April 19, 2005
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                         Twin Disc, Incorporated
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        (exact name of registrant as specified in its charter)


         WISCONSIN                              39-0667110
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(State or other jurisdiction of     (IRS Employer Identification No.)
incorporation or organization)

1328 Racine Street               Racine, Wisconsin 53403
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(Address of principal executive offices)

Registrant's telephone number, including area code:    (262)638-4000
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Item 7  Financial Statements and Exhibits.

(c)      Exhibits.

Exhibit 99.1  Press Release dated April 19, 2005.

Item 9.  Regulation FD Disclosure and

Item 12. Results of Operation and Financial Condition

Twin Disc, Inc. has reported its 3rd quarter 2005 financial results. The
Company's press release dated April 19, 2004 announcing the results is
attached hereto as Exhibit 99.1 and is incorporated herein in its entirety
by reference.

The information in this Current Report is being furnished pursuant to Items 9 
and 12 of Form 8-K and shall not be deemed "filed" for the purposes of 
Section 18 of the Securities Exchange Act of 1934, as amended, and Section 11 
of the Securities Act of 1933, as amended, or otherwise subject to the 
liabilities of those sections.  The Current Report will not be deemed an 
admission by the Company as to the materiality of any information in this 
report that is required to be disclosed solely by Items 9 or 12.  The Company 
does not undertake a duty to update the information in this Current Report 
and cautions that the information included in this Current Report is current 
only as of April 16, 2004, and may change thereafter.
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                               SIGNATURE

     Pursuant to the requirements of section 13 or 15(d) 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.

                                          Twin Disc, Inc.
                                          /s/ Fred H. Timm
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                                          Fred H. Timm
                                          Chief Accounting Officer