<SUBMISSION>
<ACCESSION-NUMBER>0000899681-04-000111
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20040226
<ITEMS>12
<ITEMS>7
<FILING-DATE>20040226
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>CHILDRENS PLACE RETAIL STORES INC
<CIK>0001041859
<ASSIGNED-SIC>5651
<IRS-NUMBER>311241495
<FISCAL-YEAR-END>0131
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>000-23071
<FILM-NUMBER>04629037
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>ONE DODGE DR
<CITY>CALDWELL
<STATE>NJ
<ZIP>07006
<PHONE>9732278900
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>ONE DODGE DR
<CITY>CALDWELL
<STATE>NJ
<ZIP>07006
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>childrens-8k_022504.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>8-K</TITLE>
</HEAD>
<BODY>


<P ALIGN=CENTER><FONT SIZE=3><B>SECURITIES AND EXCHANGE COMMISSION<BR>
<BR>
Washington, D.C. 20549</B></FONT></P>

<HR SIZE=1 NOSHADE WIDTH=25% ALIGN=CENTER>

<P ALIGN=CENTER><FONT SIZE=3><B>FORM 8-K</B></FONT></P>

<P ALIGN=CENTER><FONT SIZE=3><B>CURRENT REPORT</B></FONT></P>

<P ALIGN=CENTER><FONT SIZE=3><B>PURSUANT TO SECTION 13 OR 15 (d)</B></FONT></P>

<P ALIGN=CENTER><FONT SIZE=3><B>OF THE SECURITIES EXCHANGE ACT OF 1934</B></FONT></P>


<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=80% ALIGN=LEFT>Date of Report (date of earliest event reported) </TD>
<TD WIDTH=20%>February 26, 2004
</TD>
</TR>
</TABLE>
<HR SIZE=1>
<BR>
<BR>
<CENTER><B>THE CHILDREN&#146;S PLACE RETAIL STORES, INC.</B>
<HR SIZE=1>
(Exact name of registrant as specified in its charter)</CENTER>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=35% ALIGN=CENTER>
<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Delaware
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U><BR>
(State or other jurisdiction <BR>
of incorporation) </TD>
<TD WIDTH=32% ALIGN=CENTER>
<U>&nbsp;&nbsp;&nbsp;0-23071&nbsp;&nbsp;&nbsp;</U><BR>
(Commission<BR>
File Number)</TD>
<TD WIDTH=33% ALIGN=CENTER>
<U>&nbsp;&nbsp;&nbsp;31-1241495&nbsp;&nbsp;&nbsp;</U><BR>
(IRS Employer ID<BR>
Number)
</TD>
</TR>
</TABLE>
<BR>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=80% ALIGN=LEFT>915 Secaucus Road, Secaucus, New Jersey </TD>
<TD WIDTH=20%>07094 </TD>
</TR>
</TABLE>
<HR SIZE=1>
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=80% ALIGN=LEFT>(Address of principal executive offices) </TD>
<TD WIDTH=20%>(Zip Code)</TD>
</TR>
</TABLE>
<BR>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=80% ALIGN=LEFT>Registrant's Telephone Number, including area code:  </TD>
<TD WIDTH=20%>(201) 558-2400
</TD>
</TR>
</TABLE>
<HR SIZE=1>
<BR>
<BR>

<P><FONT SIZE=3>
<HR SIZE=1>
(Former name or former address, if changed since last report)</FONT></P>

<PAGE>



<P ALIGN=LEFT><FONT SIZE=3><B>Item 7. <U>Financial Statements, Pro Forma
Financial Information and Exhibits</U>.</B></FONT></P>


<P ALIGN=LEFT><FONT SIZE=3><B>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits</B></FONT></P>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5% ALIGN=LEFT> </TD>
<TD WIDTH=15% ALIGN=LEFT><U>Exhibit<BR>
Number</U><BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;99  </TD>
<TD WIDTH=80% ALIGN=LEFT><BR>
<U>Description</U><BR>
<BR>
Press release dated February 26, 2004. </TD>
</TR>
</TABLE>



<P ALIGN=LEFT><FONT SIZE=3><B>Item 12. <U>Results of Operations and Financial
Condition</U>.</B></FONT></P>

<P><FONT SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On
February 26, 2004, The Children&#146;s Place Retail Stores, Inc. issued a press
release announcing financial information for the fiscal quarter and fiscal year
ended January 31, 2004. A copy of this press release is included as Exhibit 99
hereto. </FONT></P>


<P ALIGN=CENTER><FONT SIZE=3>[Remainder of page intentionally left blank;<BR>
signature on following page.]</FONT></P>

<PAGE>


<P ALIGN=CENTER><FONT SIZE=3>SIGNATURES</FONT></P>

<P><FONT SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized. </FONT></P>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=50% ALIGN=LEFT> </TD>
<TD WIDTH=50%>
THE CHILDREN'S PLACE RETAIL STORES, INC.<BR>
<BR>
<BR>
By: <U>/s/ Seth L. Udasin&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Name: Seth L. Udasin<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Title: Vice President and Chief Financial Officer</TD>
</TR>
</TABLE>
<BR>


<P><FONT SIZE=3>Dated:  February 26, 2004</FONT></P>

<PAGE>


<P ALIGN=CENTER><FONT SIZE=3>INDEX TO EXHIBITS<BR>
<BR>
<BR>
Current Report on Form 8-K<BR>
Dated February 26, 2004<BR>
<BR>
The Childrens Place Retail Stores, Inc</FONT></P>


<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=15% ALIGN=LEFT>Exhibit No.<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;99 </TD>
<TD WIDTH=85%>
Description<BR>
<BR>
Press Release issued by the Company on February 26, 2004</TD>
</TR>
</TABLE>

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>childrens-ex99_022504.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 99</TITLE>
</HEAD>
<BODY>

<P ALIGN=RIGHT><FONT SIZE=3>EXHIBIT 99</FONT></P>

<P ALIGN=CENTER><FONT SIZE=3>PRESS RELEASE</FONT></P>


<P><FONT SIZE=3>FOR IMMEDIATE RELEASE</FONT></P>

<P ALIGN=CENTER><FONT SIZE=3><B>THE CHILDREN'S PLACE REPORTS 2003 FOURTH QUARTER<BR>
AND FISCAL YEAR FINANCIAL RESULTS</B></FONT></P>

<P ALIGN=CENTER><FONT SIZE=3>~ Net Sales Increased 19% for the Fourth Quarter;
Comparable Store Sales Increased 9% ~<BR>
~ Earnings Per Share Increased to $0.55, Compared to $0.09 Last Year ~<BR>
~ February Comparable Store Sales Up 22% Month-to-Date ~</FONT></P>

<P><FONT SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B>Secaucus, New Jersey - February 26, 2004</B> - The Children's Place Retail
Stores, Inc. (Nasdaq: PLCE) today reported financial results for the fourth
quarter and fiscal year ended January 31, 2004.</FONT></P>

<P><FONT SIZE=3><U>Fourth Quarter</U></FONT></P>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5% ALIGN=LEFT>&nbsp;&nbsp;</TD>
<TD WIDTH=5%>&#149;</TD>
<TD WIDTH=90%> Net sales for the fourth quarter increased 19% to $234.6 million,
compared with $196.7 million for the same period in 2002. </TD>
</TR>
</TABLE>


<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5% ALIGN=LEFT>&nbsp;&nbsp;</TD>
<TD WIDTH=5%>&#149;</TD>
<TD WIDTH=90%>Comparable store sales increased 9% in the quarter, versus a 19%
decrease for the same period last year. </TD>
</TR>
</TABLE>


<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5% ALIGN=LEFT>&nbsp;&nbsp;</TD>
<TD WIDTH=5%>&#149;</TD>
<TD WIDTH=90%>Net income was $15.2 million, compared to net income of $2.3
million a year earlier.</TD>
</TR>
</TABLE>


<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5% ALIGN=LEFT>&nbsp;&nbsp;</TD>
<TD WIDTH=5%>&#149;</TD>
<TD WIDTH=90%>Earnings per share were $0.55 compared to earnings per share of
$0.09 in the fiscal 2002 period.</TD>
</TR>
</TABLE>


<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5% ALIGN=LEFT>&nbsp;&nbsp;</TD>
<TD WIDTH=5%>&#149;</TD>
<TD WIDTH=90%>The Company opened four new stores and closed two during the
fourth quarter.</TD>
</TR>
</TABLE>


<P><FONT SIZE=3><U>Fiscal Year 2003</U></FONT></P>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5% ALIGN=LEFT>&nbsp;&nbsp;</TD>
<TD WIDTH=5%>&#149;</TD>
<TD WIDTH=90%>Net sales for the fiscal year increased 19% to $797.9 million,
from $671.4 million in 2002.</TD>
</TR>
</TABLE>


<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5% ALIGN=LEFT>&nbsp;&nbsp;</TD>
<TD WIDTH=5%>&#149;</TD>
<TD WIDTH=90%>Comparable store sales increased 4% for the fiscal year, compared
to a 16% decrease last year.</TD>
</TR>
</TABLE>


<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5% ALIGN=LEFT>&nbsp;&nbsp;</TD>
<TD WIDTH=5%>&#149;</TD>
<TD WIDTH=90%>Net income was $23.0 million, compared to net income of $8.9
million last year.</TD>
</TR>
</TABLE>


<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5% ALIGN=LEFT>&nbsp;&nbsp;</TD>
<TD WIDTH=5%>&#149;</TD>
<TD WIDTH=90%>Earnings per share were $0.85 compared to earnings per share of
$0.33 in 2002.</TD>
</TR>
</TABLE>


<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5% ALIGN=LEFT>&nbsp;&nbsp;</TD>
<TD WIDTH=5%>&#149;</TD>
<TD WIDTH=90%>The Company opened 53 new stores and closed five during the fiscal
year.</TD>
</TR>
</TABLE>


<P><FONT SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company also noted that February comparable store sales are up 22%
month-to-date. </FONT></P>

<P><FONT SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
"Our strategy to consistently deliver fashion, value, and quality to our
customers is well on target," said Ezra Dabah, Chairman and Chief Executive
Officer of The Children's Place. "Our fiscal 2003 performance reveals
the successful execution of that strategy. We are gaining market share,
enhancing our brand message, and most importantly we are achieving strong
customer acceptance of our merchandise offerings." </FONT></P>

<P><FONT SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
"In 2004, we will build upon our solid foundation by focusing on increasing
store productivity as our number one priority. We have significant growth ahead
of us with several key initiatives underway: increasing customer conversion;
continued emphasis on merchandise quality; further elevating our brand image;
maximizing our outlet business; and continued expansion into Canada, Puerto
Rico, and the Western United States. We have a strong management team in place
and we are confident in our long term success in the 0 to 10 age market."</FONT></P>

<P><FONT SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Children's Place will host a webcast of its fourth quarter conference
call today at 10:00 a.m., Eastern Time. Interested parties are invited to listen
to the call at the Company's web site, www.childrensplace.com. An archive
of the webcast will be available on the site through Wednesday, March 3, 2004.
</FONT></P>

<P><FONT SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Children's Place Retail Stores, Inc. is a leading specialty retailer of
high quality, value-priced apparel and accessories for children, newborn to age
ten. The Company designs, contracts to manufacture and sells its products under
the "The Children's Place" brand name. As of January 31, 2004,
the Company operated 691 stores, including 649 stores in the United States and
42 stores in Canada. The Company also sells its merchandise through its virtual
store located at www.childrensplace.com. </FONT></P>

<P><FONT SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<I>This press release and above referenced call may contain certain
forward-looking statements regarding future circumstances. These forward-looking
statements are based upon the Company's current expectations and
assumptions and are subject to various risks and uncertainties that could cause
actual results to differ materially from those contemplated in such
forward-looking statements including, in particular, the risks and uncertainties
described in the Company's filings with the Securities and Exchange
Commission. Actual results, events, and performance may differ. Readers or
listeners (on the call) are cautioned not to place undue reliance on these
forward-looking statements, which speak only as of the date hereof. We undertake
no obligation to release publicly any revisions to these forward-looking
statements that may be made to reflect events or circumstances after the date
hereof or to reflect the occurrence of unanticipated events. The inclusion of
any statement in this release does not constitute an admission by The Children's
Place or any other person that the events or circumstances described in such
statement are material.</I> </FONT></P>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=10% ALIGN=LEFT>Contact:</TD>
<TD WIDTH=90%>The Children's Place<BR>
Seth Udasin, Chief Financial Officer, 201/558-2409<BR>
Heather Anthony, Director, Investor Relations, 201/558-2865</TD>
</TR>
</TABLE>
<BR>


<P ALIGN=CENTER><FONT SIZE=3>(Tables Follow)</FONT></P>

<PAGE>



<P ALIGN=CENTER><FONT SIZE=3><B>THE CHILDREN'S PLACE RETAIL STORES, INC.<BR>
CONDENSED STATEMENTS OF INCOME<BR>
(In thousands, except per share amounts)<BR>
(Unaudited)</B></FONT></P>

<PRE>
<FONT SIZE=1>
                                            13 Weeks Ended:                     52 Weeks Ended:
                                            --------------                      ---------------
                                      January 31,      February 1,       January 31,       February 1,
                                      ----------       ----------        ----------        ----------
                                        2004              2003             2004               2003
                                        ----              ----             ----               -----

Net sales                          $   234,569      $   196,664       $   797,938       $   671,409
Cost of sales                          133,952          125,229           485,671           422,721
                                       -------          -------           -------           -------

Gross profit                           100,617           71,435           312,267           248,688
Selling, general and
  administrative expenses               65,831           53,988           235,293           194,907
Asset impairment charges                   448            3,170               448             3,170
Depreciation and amortization           10,471            9,735            40,028            35,746
                                        ------            -----            ------            ------

Operating income                        23,867            4,542            36,498            14,865
Interest expense (income), net           (127)             (64)             (255)             (547)
                                       -------          -------           -------           -------

Income before income taxes              23,994            4,606            36,753            15,412
Provision for income taxes               8,819            2,317            13,796             6,478
                                         -----            -----            ------             -----

Net income                         $    15,175      $     2,289       $    22,957      $      8,934
                                   ===========      ===========       ===========      ============

Basic income per share             $      0.57      $      0.09       $      0.86      $       0.34

Basic weighted average number
    of shares outstanding               26,726           26,562            26,646            26,501

Diluted income per share          $       0.55      $      0.09       $      0.85      $       0.33

Diluted weighted average number
    of shares outstanding               27,510           26,718            27,099            26,978
</FONT>
</PRE>

<PAGE>


<P ALIGN=CENTER><FONT SIZE=3><B>THE CHILDREN'S PLACE RETAIL STORES, INC<BR>
CONDENSED BALANCE SHEETS<BR>
(In thousands)</B></FONT></P>

<PRE>
                                                January 31, 2004         February 1, 2003
                                                ----------------         ----------------
                                                (Unaudited)

Current assets:

Cash and cash equivalents                         $   74,772             $   36,645
Accounts receivable                                    8,462                 13,571
Inventories                                           96,128                 75,417
Other current assets                                  20,070                 19,570
                                                      ------                 ------

Total current assets                                 199,432                145,203

Property and equipment, net                          144,610                155,000
Other assets, net                                     13,979                  9,125
                                                      ------                  -----

Total assets                                       $ 358,021              $ 309,328
                                                   =========              =========

Current liabilities:

Revolving credit facility                          $       0              $       0
Accounts payable                                      35,173                 30,805
Accrued expenses and
    other current liabilities                         49,984                 35,124
                                                      ------                 ------

Total current liabilities                             85,157                 65,929

Other liabilities                                     17,956                 14,391
                                                      ------                 ------

Total liabilities                                    103,113                 80,320

Stockholders' equity                                 254,908                229,008
                                                     -------                -------

Total liabilities and stockholders' equity         $ 358,021               $309,328
                                                   =========               ========
</PRE>

<P ALIGN=CENTER><FONT SIZE=3># # #</FONT></P>

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