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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 17, 2009

                             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 17, 2009, Acme United Corporation (the "Company") issued a press
release announcing its financial results for the quarter ended March 31, 2009. 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 17, 2009.




                                   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 17, 2009



By          /s/ PAUL G. DRISCOLL
         ------------------------------
                Paul G. Driscoll
               Vice President and
              Chief Financial Officer

Dated:  April 17, 2009

                                      (2)


EXHIBIT INDEX


     Exhibit Number                Description
     --------------                -----------
     99.1                          Press release dated April 17, 2009.

                                      (3)
EXHIBIT 99.1

ACME UNITED CORPORATION            NEWS RELEASE
- --------------------------------------------------------------------------------
                            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 17, 2009
                                          --------------------------------------


ACME UNITED CORPORATION REPORTS FIRST QUARTER SALES AND EARNINGS


         FAIRFIELD, CONN. - April 17, 2009 - Acme United Corporation (NYSE
AMEX:ACU) today announced that net sales for the quarter ended March 31, 2009
were $11.3 million, compared to $14.3 million in the comparable period of 2008,
a decrease of 21% (19% in local currency). The sales decline was due to a
reduction in orders from many of the Company's customers as the result of the
contracting global economy.

         Net income was $42,000 or $.01 per diluted share for the first quarter
ended March 31, 2009 compared to $753,000 or $.21 per diluted share for the
comparable period last year. The lower net income is primarily the result of
lower sales.

         Net sales for the first quarter 2009 in the U.S. segment decreased 22%
compared to the same period in 2008. Net sales in Canada in the first quarter of
2009 decreased 24% in U.S. dollars and 5% in local currency. European sales in
the first quarter of 2009 decreased 8% in U.S. dollars but increased 6% in local
currency compared to the first quarter in 2008. Sales in Europe increased due to
increased distribution of manicure products.

         Gross margins were 38.1% in the first quarter of 2009 compared to 42.0%
in the first quarter of 2008. The margin in 2009 declined mainly due to product
mix, the weaker Canadian dollar which raised the cost of products in our
Canadian segment, and fixed costs spread over lower sales.

         Walter C. Johnsen, President and CEO said, "Our sales declines were
across the school, home, office, and industrial markets. Nearly all our
customers purchased less in the first quarter of 2009 compared to last year. We
have cut many expenses including incentive pay, travel, telecommunications and
legal fees, but continue to fund our next generation of products."

                                      (1)


         Mr. Johnsen added that there was some strengthening of sales in March,
and that back to school orders appear to be good. He said that the Company added
a number of major new customers during the past 6 months in the hardware,
industrial and mass markets which are expected to generate incremental sales
during 2009. While revenues were down for the quarter, Mr. Johnsen was
encouraged by the new customers and the quality of new products, and he believes
the Company is well positioned to execute its business plan in the current
economic environment.

         The Company's bank debt less cash on March 31, 2009 was $8.6 million
compared to $7.9 million on March 31, 2008. During the 12 month period ended
March 31, 2009, Acme purchased 208,065 shares of its common stock for
approximately $1.9 million and paid $600,000 in dividends. During the first
quarter of 2009, the Company repurchased 30,000 shares for $215,000. As of March
31, 2009, there were 124,335 shares that may 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 report, including without
limitation, statements related to the Company's plans, strategies, objectives,
expectations, intentions and adequacy of resources, are made pursuant to the
safe harbor provisions of the Private Securities Litigation Reform Act of 1995.
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 impact of current
uncertainties in global economic conditions and the ongoing financial crisis
affecting the domestic and foreign banking system and financial markets,
including the impact on the Company's suppliers and customers (iii) the
Company's plans and results of operations will be affected by the Company's
ability to manage its growth, and (iv) 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 2009
                                   (unaudited)
Quarter Ended Quarter Ended Amounts in 000's except per share data March 31, 2009 March 31, 2008 - ----------------------------------------------------------------------------------------------------------- Net sales $ 11,297 $ 14,269 Cost of goods sold 7,000 8,283 Gross profit 4,299 5,986 Selling, general, and administrative expenses 4,216 4,918 Income from operations 82 1,068 Interest expense, net 7 96 Other (expense) income, net (13) 186 Pre-Tax income 63 1,158 Income tax expense 21 405 Net income 42 753 Shares outstanding - Basic 3,343 3,517 Shares outstanding - Diluted 3,402 3,666 Earnings per share - basic 0.01 0.21 Earnings per share - diluted 0.01 0.21
(3) ACME UNITED CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS FIRST QUARTER REPORT 2009 (Unaudited)
Amounts in $000's - ----------------- March 31, 2009 March 31, 2008 ------------------------------------------------- Assets - ------ Current assets: Cash $ 3,283 $ 4,815 Accounts receivable, net 9,625 12,482 Inventories 21,734 20,076 Prepaid and other current assets 1,245 1,228 ------------------------------------------------- Total current assets 35,888 38,601 Property and equipment, net 2,339 2,536 Long term receivable 1,933 - Other assets 2,512 1,879 ------------------------------------------------- Total assets $ 42,672 $ 43,016 ================================================= Liabilities and stockholders' equity - ------------------------------------ Current liabilities Accounts payable $ 2,824 $ 3,912 Other current liabilities 3,767 2,903 ------------------------------------------------- Total current liabilities 6,591 6,815 Long-term debt 11,880 12,711 Other non-current liabilities 1,944 537 ------------------------------------------------- Total liabilities 20,415 20,062 Total stockholders' equity 22,257 22,954 ------------------------------------------------- Total liabilities and stockholders' equity $ 42,672 $ 43,016 =================================================
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