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                                  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


          Date of Report (Date of earliest event reported): May 9, 2005

                               KANEB Services LLC

               (Exact name of registrant as specified in charter)


       Delaware                        001-16405                  75-2931295
(State of Incorporation)          (Commission File No.)       (I.R.S. Employer
                                                             Identification No.)



                          2435 North Central Expressway
                             Richardson, Texas 75080
               (Address of Principal Executive Offices) (Zip Code)


       Registrant's telephone number, including area code: (972) 699-4062



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Item 7. Financial Statements and Exhibits.

     Exhibit.

     99.1 Press Release dated May 9, 2005,  reporting  financial results for the
          three months ended March 31, 2005.


Item 12. Results of Operations and Financial Condition and Exhibit

     A press release issued by Kaneb Services LLC (the  "Registrant")  and Kaneb
Pipe Line Partners,  L.P. ("KPP") on May 9, 2005 regarding financial results for
the three months ended March 31, 2005 is attached  hereto as Exhibit  99.1,  and
excluding the final paragraph thereof, is incorporated herein by reference. This
information  is not deemed to be "filed"  for the  purposes of Section 18 of the
Securities  Exchange Act of 1934 and is not  incorporated  by reference into any
Securities Act registration statements.

     The earnings  release of KPP includes  disclosure of EBITDA and  reconciles
EBITDA to income before  cumulative  effect of change in  accounting  principle.
EBITDA is used as a supplemental financial measure to assess: (a) the ability of
assets  to  generate  cash  sufficient  to pay  interest  costs  and  make  cash
distributions  to unitholders,  (b) the financial  performance of assets and (c)
the  appropriateness  of the  purchase  price of  assets  being  considered  for
acquisition.  As such, this supplemental  financial measure provides a basis for
investors  and  management  to assess and measure  performance  over time and in
relation to entities who own similar assets.  Moreover,  KPP's revolving  credit
agreement  requires it to use EBITDA in calculating  financial ratios.  Although
EBITDA is used as a  supplemental  financial  measure to assess KPP's ability to
generate cash  sufficient to pay interest costs and make cash  distributions  to
unitholders  as noted above,  the amount of cash  available for such payments is
also  subject  to KPP's  ability to reserve  cash for other  uses,  such as debt
repayments, capital expenditures and operating activities.

                                   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.

                                        KANEB SERVICES LLC



Dated May 9, 2005                         //s//  HOWARD C. WADSWORTH
                                        ----------------------------------------
                                        Howard C. Wadsworth
                                        Vice President, Treasurer and Secretary


