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): February 15, 2005

                               DRYCLEAN USA, Inc.
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             (Exact name of registrant as specified in its charter)

                                    Delaware
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                 (State or other jurisdiction of incorporation)

                0-9040                                11-2014231
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       (Commission File Number)           (IRS Employer Identification No.)


                    290 N.E. 68 Street, Miami, Florida 33138
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               (Address of principal executive offices) (Zip Code)


       Registrant's telephone number, including area code: (305) 754-4551


                                 Not Applicable
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          (Former name or former address, if changed since last report)


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:

[_]  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 communication pursuant to Rule 14d-2(b) under the Exchange
     Act (17 CFR 240.14d-2(b))

[_]  Pre-commencement communication pursuant to Rule 13e-4(c) under the Exchange
     Act (17 CFR 240.13e-4(c))


     Item 2.02, including Exhibit 99.1 and the information therefrom
incorporated herein by reference are being furnished, and shall not be deemed
"filed," for purposes of Section 18 of the Securities and Exchange Act of 1934,
as amended, or otherwise subject to liability under that section, nor shall they
be deemed incorporated by reference in any filing under the Securities Act of
1933, as amended, except as shall be expressly set forth by specific reference
in such a filing.

Item 2.02     Results of Operations and Financial Condition.
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     On February 15, 2005, the Company issued a press release announcing, among
other things, its results of operations for the Company's second fiscal quarter
and first half of fiscal 2005, ended December 31, 2004. A copy of the press
release is furnished as Exhibit 99.1 to this Report and is incorporated herein
by reference.

Item 9.01     Financial Statements and Exhibits.
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               (a)  Financial Statements of Businesses Acquired: None

               (b)  Pro Forma Financial Information: None

               (c)  Exhibits:

                    99.1 The Company's press release dated February 15, 2005.

                                    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 thereunto duly authorized.

                                       DRYCLEAN USA, Inc.


Date:    February 15, 2005             By: /s/ Venerando J. Indelicato
                                           -------------------------------------
                                           Venerando J. Indelicato
                                           Treasurer and Chief Financial Officer



                                  EXHIBIT INDEX

Exhibit No.   Description

99.1          The Company's press release dated February 15, 2005.