    <SEC-DOCUMENT>0001104659-23-104594-index.html : 20230928
    <SEC-HEADER>0001104659-23-104594.hdr.sgml : 20230928
    <ACCEPTANCE-DATETIME>20230928100427
    ACCESSION NUMBER:		0001104659-23-104594
    CONFORMED SUBMISSION TYPE:	ARS
    PUBLIC DOCUMENT COUNT:		1
    CONFORMED PERIOD OF REPORT:	20230630
    FILED AS OF DATE:		20230928
    DATE AS OF CHANGE:		20230928
    EFFECTIVENESS DATE:		20230928

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ESTEE LAUDER COMPANIES INC
    		CENTRAL INDEX KEY:			0001001250
    		STANDARD INDUSTRIAL CLASSIFICATION:	PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
    		IRS NUMBER:				112408943
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			0630

    	FILING VALUES:
    		FORM TYPE:		ARS
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	001-14064
    		FILM NUMBER:		231286895

    	BUSINESS ADDRESS:
    		STREET 1:		767 FIFTH AVE
    		CITY:			NEW YORK
    		STATE:			NY
    		ZIP:			10153
    		BUSINESS PHONE:		2125724200

    	MAIL ADDRESS:
    		STREET 1:		767 FIFTH AVE
    		CITY:			NEW YORK
    		STATE:			NY
    		ZIP:			10153
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>ARS
    <SEQUENCE>1
    <FILENAME>tm2324154d2_ars.pdf
    <DESCRIPTION>ARS
    <TEXT>
    Document 1 - file: tm2324154d2_ars.pdf

    </DOCUMENT>
    </SEC-DOCUMENT>