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                                  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 (date of earliest event reported): April 18, 2008


                             ACME UNITED CORPORATION
             (Exact name of registrant as specified in its charter)
                               ------------------

          Connecticut                    001-07698              06-0236700
(State or other jurisdiction of         (Commission          (I.R.S. Employer
 incorporation or organization)         file number)        Identification No.)


60 Round Hill Road, Fairfield, Connecticut                        06824
 (Address of principal executive offices)                       (Zip Code)

       Registrant's telephone number, including area code: (203) 254-6060

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 communications pursuant to Rule 14d-2(b) under the
       Exchange Act (17 CFR 240.14d-2(b))

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

                                      (1)

ITEM 2.02. RESULTS OF OPERATIONS AND FINANCIAL CONDITION. On April 18, 2008, Acme United Corporation (the "Company") issued a press release announcing its financial results for the quarter ended March 31, 2008. A copy of the press release is attached as Exhibit 99.1 to this current report. ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits Exhibit Number Description - -------------- ----------- 99.1 Press release dated April 18, 2008. 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 hereunto duly authorized. ACME UNITED CORPORATION By /s/ WALTER C. JOHNSEN ------------------------------ Walter C. Johnsen Chairman and Chief Executive Officer Dated: April 18, 2008 By /s/ PAUL G. DRISCOLL ------------------------------ Paul G. Driscoll Vice President and Chief Financial Officer Dated: April 18, 2008 (2)

EXHIBIT INDEX Exhibit Number Description -------------- ----------- 99.1 Press release dated April 18, 2008. (3)

EXHIBIT 99.1

ACME UNITED CORPORATION            NEWS RELEASE
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                            CONTACT: Paul G. Driscoll
                             Acme United Corporation
                   60 Round Hill Road    Fairfield, CT  06824
                  Phone: (203) 254-6060    FAX: (203) 254-6521
- --------------------------------------------------------------------------------


                                            FOR IMMEDIATE RELEASE April 18, 2008
                                            ------------------------------------

ACME UNITED CORPORATION REPORTS RECORD SALES AND 16% EARNINGS INCREASE FOR FIRST
QUARTER

         FAIRFIELD, CONN. - April 18, 2008 - Acme United Corporation (AMEX:ACU)
today announced that net sales for the quarter ended March 31, 2008 were $14.3
million, compared to $12.2 million in the comparable period of 2007, an increase
of 17% (13% in local currency).

         Net income was $753,000 or $.21 per diluted share for the first quarter
ended March 31, 2008 compared to $650,000 or $.17 per diluted share for the
comparable period last year, a 16% increase in net income and 24% increase in
diluted earnings per share.

         Net sales for the first quarter 2008 in the U.S. segment increased 17%
compared to the same period in 2007 due to market share gains in the cutting and
first aid product categories. Net sales in Canada in the first quarter of 2008
increased by 8% in U.S. dollars but declined 7% in local currency due to soft
demand in the overall office products market. European sales in the first
quarter of 2008 increased 18% in U.S. dollars and 4% in local currency compared
to the first quarter in 2007.

         Gross margins were 42.0% in the first quarter of 2008 versus 43.6% in
the first quarter of 2007. The margin in 2008 declined mainly due to a
successful promotion of medication sales which carried a profitable, but lower
margin than our other product lines. Gross margins without the promotion would
have been 43.0% during the first quarter of 2008.

         Walter C. Johnsen, President and CEO said, "While the retail
environment is difficult, we are seeing success with our innovative and new
products. We are excited about the prospects of our new school tools, pencil
sharpeners, and antimicrobial scissors which begin shipping in the second
quarter. Our patented cartridge-based utility knife has had good reception by
its initial customers, and we are working to expand placement during the year."

                                      (1)

The Company's bank debt less cash on March 31, 2008 was $7.9 million compared to $7.1 million on March 31, 2007. During the 12 month period ended March 31, 2008, Acme purchased 67,600 shares of its common stock for approximately $900,000 under its previously announced repurchase program. As of March 31, 2008, there were 182,400 shares that my be purchased under the outstanding stock repurchase programs. ACME UNITED CORPORATION is a leading worldwide supplier of innovative cutting, measuring and safety products to the school, home, office and industrial markets. Forward-looking statements in this earnings release, included without limitation, statements related to the Company's plans, strategies, objectives, expectations, intentions and adequacy of resources. Investors are cautioned that such forward-looking statements involve risks and uncertainties including without limitation the following: (i) the Company's plans, strategies, objectives, expectations and intentions are subject to change at any time at the discretion of the Company; (ii) the Company's plans and results of operations will be affected by the Company's ability to manage its growth, and (iii) other risks and uncertainties indicated from time to time in the Company's filings with the Securities and Exchange Commission. # # # (2)

ACME UNITED CORPORATION CONSOLIDATED STATEMENTS OF INCOME FIRST QUARTER REPORT 2008 (unaudited) Quarter Ended Quarter Ended Amounts in 000's except per share data March 31, 2008 March 31, 2007 - ------------------------------------------------------------------------------------------------ Net sales $ 14,269 $ 12,241 Cost of Goods Sold 8,283 6,907 Gross profit 5,986 5,334 Selling, general, and administrative expenses 4,918 4,158 Income from operations 1,068 1,176 Interest expense 96 154 Other income 186 27 Pre-Tax income 1,158 1,049 Income tax expense 405 399 Net income 753 650 Shares outstanding - Basic 3,517 3,525 Shares outstanding - Diluted 3,666 3,725 Earnings per share - basic 0.21 0.18 Earnings per share - diluted 0.21 0.17 (3)

ACME UNITED CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS FIRST QUARTER REPORT 2008 (Unaudited) Amounts in $000's - ----------------- March 31, 2008 March 31, 2007 ------------------------------------------------- Assets - ------ Current assets: Cash $ 4,815 $ 3,386 Accounts receivable, net 12,482 9,656 Inventories 20,076 16,223 Prepaid and other current assets 1,228 1,755 ------------------------------------------------- Total current assets 38,601 31,020 Property and equipment, net 2,536 2,437 Other assets 1,879 983 ------------------------------------------------- Total assets $ 43,016 $ 34,440 ================================================= Liabilities and stockholders' equity - ------------------------------------ Current liabilities Accounts payable $ 3,912 $ 2,589 Other current liabilities 2,903 2,164 ------------------------------------------------- Total current liabilities 6,815 4,753 Long-term debt 12,711 10,463 Other non-current liabilities 537 663 ------------------------------------------------- Total liabilities 20,062 15,879 Total stockholders' equity 22,954 18,561 ------------------------------------------------- Total liabilities and stockholders' equity $ 43,016 $ 34,440 ================================================= (4)