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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950152-02-009571.txt : 20021223
<SEC-HEADER>0000950152-02-009571.hdr.sgml : 20021223
<ACCEPTANCE-DATETIME>20021223145756
ACCESSION NUMBER:		0000950152-02-009571
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20021223
ITEM INFORMATION:		Other events
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20021223

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LANCASTER COLONY CORP
		CENTRAL INDEX KEY:			0000057515
		STANDARD INDUSTRIAL CLASSIFICATION:	CANNED, FROZEN & PRESERVED FRUIT, VEG & FOOD SPECIALTIES [2030]
		IRS NUMBER:				131955943
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-04065
		FILM NUMBER:		02866740

	BUSINESS ADDRESS:	
		STREET 1:		37 W BROAD ST
		CITY:			COLUMBUS
		STATE:			OH
		ZIP:			43215
		BUSINESS PHONE:		6142247141
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>l97944ae8vk.txt
<DESCRIPTION>LANCASTER COLONY    FORM 8-K
<TEXT>
<PAGE>
                UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                          WASHINGTON, D. C. 20549-1004

                              ---------------------

                                    FORM 8-K


                                 CURRENT REPORT
     PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

                        DATE OF REPORT: DECEMBER 23, 2002
                        (Date Of Earliest Event Reported)



                          LANCASTER COLONY CORPORATION
             (Exact name of registrant as specified in its charter)

              OHIO                        0-4065-1              13-1955943
(State or other jurisdiction of         (Commission          (I.R.S. Employer
 incorporation or organization)         File Number)        Identification No.)

                37 WEST BROAD STREET                            43215
                   COLUMBUS, OHIO                            (Zip Code)
      (Address of principal executive offices)

                                  614-224-7141
              (Registrant's telephone number, including area code)

                                      NONE
         (Former name or former address, if changed since last report.)


<PAGE>


ITEM 5.    OTHER EVENTS

     On December 23, 2002, Lancaster Colony Corporation announced that it has
been notified by the U.S. Customs Service that the company will receive a
payment of approximately $39 million under the Continued Dumping and Subsidy
Offset Act of 2000. A copy of the press release is attached to this Form 8-K as
Exhibit 99.3 and is incorporated herein by reference.

ITEM 7.    FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS

     (c)   Exhibits:

           99.3     Press Release dated December 23, 2002, filed herewith.



                                   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 thereunto duly authorized.

                                       LANCASTER COLONY CORPORATION (REGISTRANT)



Date:  December 23, 2002               By:  /s/JOHN L. BOYLAN
       -----------------                   ------------------------------
                                               John L. Boylan
                                               Treasurer, Vice President,
                                               Assistant Secretary and
                                               Chief Financial Officer
                                               (Principal Financial
                                               and Accounting Officer)

<PAGE>

                                INDEX TO EXHIBITS

EXHIBIT
NUMBER       DESCRIPTION                                         LOCATED AT
- ------       -----------                                         ----------

99.3         Press Release dated December 23, 2002.............  Filed herewith


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>3
<FILENAME>l97944aexv99w3.txt
<DESCRIPTION>EXHIBIT 99.3     LANCASTER COLONY  FORM 8-K
<TEXT>
<PAGE>

                                                                   EXHIBIT 99.3


FOR IMMEDIATE RELEASE                                           SYMBOL:  LANC
Monday, December 23, 2002                                       TRADED:  Nasdaq



                       LANCASTER COLONY ANNOUNCES PAYMENT
                      TO BE RECEIVED UNDER UNFAIR TRADE LAW

         COLUMBUS, Ohio, Dec. 23 -- Lancaster Colony Corporation (Nasdaq: LANC)
announced today that it has been notified by the U.S. Customs Service that the
company will receive a payment of approximately $39 million under the Continued
Dumping and Subsidy Offset Act of 2000 (CDSOA). This law requires the
distribution of certain moneys assessed by the Customs Service to eligible
affected companies for qualifying expenditures made in the past. It is
anticipated that these funds will be mailed to recipients by the U.S. Treasury
Department within the next two weeks.

         John B. Gerlach, Jr., chairman and chief executive officer of Lancaster
Colony, stated "The CDSOA payment, which relates to the company's candle
operations, results from the company's longstanding commitment to investing in
its facilities, its technology and its people."

        The company also announced that it is aware that another candle
manufacturer has legal proceedings pending against the Customs Service and
claims a right to share in the total proceeds payable to candle manufacturers
pursuant to the provisions of CDSOA. The company has been informed that the
Customs Service, which denied the claim originally, is defending its position
before the court. If resolved in favor of the claimant, it might become asserted
that the payments that have been made and announced to Lancaster Colony could be
reduced by an undetermined amount through either smaller future distributions or
as refunds to the Customs Service. Based on the currently known facts and
consistent with the prior year's accounting classification, it is anticipated
that the company will record the CDSOA remittance as Other Income during the
quarter ended December 31, 2002.

         Lancaster Colony Corporation is a diversified manufacturer and marketer
of consumer products including Specialty Foods for the retail and foodservice
markets; Glassware and Candles for the retail, industrial, floral and
foodservice markets; and Automotive products for the original equipment market
and aftermarket.

         This news release contains forward-looking statements related to future
growth and earnings opportunities. Such statements are based upon certain
assumptions and assessments made by management of the company in light of its
experience and perception of historical trends, current conditions, expected
future developments and other factors it believes to be appropriate. Actual
results may differ as a result of factors over which the company has no control
including the


                                                                     MORE . . .

<PAGE>


PAGE 2 / LANCASTER COLONY ANNOUNCES UNFAIR TRADE PAYMENT TO BE RECEIVED


strength of the economy, slower than anticipated sales growth, the extent of
operational efficiencies achieved, the success of new product introductions,
price and product competition, and increases in raw materials costs. Management
believes these forward-looking statements to be reasonable; however, undue
reliance should not be placed on such statements, which are based on current
expectations. The company undertakes no obligation to publicly update such
forward-looking statements. More detailed statements regarding significant
events which could affect the company's financial results are included in the
company's Forms 10-K and 10-Q filed with the Securities and Exchange Commission.


                                      ####


FOR FURTHER INFORMATION:  Investor Relations Consultants, Inc.
                          Phone:   727/781-5577
                          E-mail:  lanc@mindspring.com

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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