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: May 3, 2004 (Date of Earliest Event Reported: May 3, 2004) EL PASO CORPORATION (Exact name of Registrant as specified in its charter) Delaware 1-14365 76-0568816 (State or other (Commission File (I.R.S. Employer jurisdiction of Number) Identification No.) incorporation or organization) El Paso Building 1001 Louisiana Street Houston, Texas 77002 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (713) 420-2600 Item 5. Other Events and Regulation FD Disclosure ----------------------------------------- On May 3, 2004, we announced the findings of an independent review of the Audit Committee of our Board of Directors concerning the revisions to our oil and natural gas reserves. A copy of this press release is attached as Exhibit 99.A and is incorporated herein by reference. Item 7. Financial Statements and Exhibits --------------------------------- (c) Exhibits. Exhibit Number Description ------- ----------- 99.A Press Release dated May 3, 2004. 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. EL PASO CORPORATION By: /s/Jeffrey I. Beason -------------------- Jeffrey I. Beason Senior Vice President and Controller (Principal Accounting Officer) Dated: May 3, 2004 EXHIBIT INDEX Exhibit Number Description ------- ----------- 99.A Press Release dated May 3, 2004.