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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 Act of 1934

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Date of Report (Date of earliest event reported): September 7, 2004

GARMIN LTD.
(Exact name of registrant as specified in its charter)

	Cayman Islands	0-31983	98-0229227
	State or other	(Commission	(I.R.S. Employer
	jurisdiction	File Number)	Identification No.)
	of incorporation)

P.O. Box 30464SMB
5^th Floor, Harbour Place
103 South Church Street
George Town, Grand Cayman, Cayman Islands
(Address of principal executive offices)

         Registrant’s telephone number, including area code: (345) 946-5203

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 8.01.   Other Events

Filed herewith are the forms of stock option agreements to be used by Garmin Ltd. and its various subsidiaries pursuant to stock option plans filed previously with the Securities and Exchange Commission (the “SEC”). These forms of agreement are expected to be used for future stock option grants to directors and employees, including those grants to be made in the ordinary course in 2004. These agreements are filed now on Form 8-K to facilitate compliance with the SEC’s new expedited Form 8-K reporting requirements.

      Item 9.01.   Financial Statements and Exhibits

    (a)        Not applicable

    (b)        Not applicable

    (c)        Exhibits. The following exhibits are furnished herewith.

Exhibit No.	Description
10.1	Form of Stock Option Agreement     pursuant to the Garmin Ltd. 2000     Equity Incentive Plan for Employees     of Garmin International, Inc.
10.2	Form of Stock Option Agreement     pursuant to the Garmin Ltd. 2000     Equity Incentive Plan for Employees     pursuant to the Garmin Ltd.     Non-Employee Directors’ Option Plan for     Non-Employee Directors of Garmin Ltd.
10.3	Form of Stock Option Agreement     pursuant to the Garmin Ltd. 2000     Equity Incentive Plan for Employees     of Garmin Corporation
10.4	Form of Stock Option Agreement     pursuant to the Garmin Ltd. 2000     Equity Incentive Plan for UK-Approved     Stock Options for Employees     of Garmin (Europe) Ltd.
10.5	Form of Stock Option Agreement     pursuant to the Garmin Ltd. 2000     Equity Incentive Plan for Non UK-     Approved Stock Options for Employees     of Garmin (Europe) Ltd.

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SIGNATURE

        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.

	GARMIN LTD.
Date:  September 7, 2004	/s/ Andrew R. Etkind ----------------------------------------------------      Andrew R. Etkind      General Counsel and Secretary

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EXHIBIT INDEX

Exhibit No.	Description
10.1	Form of Stock Option Agreement     pursuant to the Garmin Ltd. 2000     Equity Incentive Plan for Employees     of Garmin International, Inc.
10.2	Form of Stock Option Agreement     pursuant to the Garmin Ltd. 2000     Equity Incentive Plan for Employees     pursuant to the Garmin Ltd.     Non-Employee Directors’ Option Plan for     Non-Employee Directors of Garmin Ltd.
10.3	Form of Stock Option Agreement     pursuant to the Garmin Ltd. 2000     Equity Incentive Plan for Employees     of Garmin Corporation
10.4	Form of Stock Option Agreement     pursuant to the Garmin Ltd. 2000     Equity Incentive Plan for UK-Approved     Stock Options for Employees     of Garmin (Europe) Ltd.
10.5	Form of Stock Option Agreement     pursuant to the Garmin Ltd. 2000     Equity Incentive Plan for Non UK-     Approved Stock Options for Employees     of Garmin (Europe) Ltd.