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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):  MAY 7, 2004


                            MERCER INTERNATIONAL INC.
             (Exact name of Registrant as specified in its charter)


                                   WASHINGTON
         (State or other jurisdiction of incorporation or organization)


          000-9409                                      91-6087550
  (Commission File Number)                  (I.R.S. Employer Identification No.)


          14900 INTERURBAN AVENUE SOUTH, SUITE 282, SEATTLE, WA  98168
                               (Address of Office)


                                 (206) 674-4639
              (Registrant's telephone number, including area code)

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ITEM 7.     FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

EXHIBIT NO.     DESCRIPTION
-----------     -----------

   99.1         Press  Release  dated  May  7,  2004

ITEM 12.     RESULTS  OF  OPERATIONS  AND  FINANCIAL  CONDITION.

The  information  contained  in  this  Current  Report shall not be deemed to be
"filed"  for  the  purposes of Section 18 of the Securities Exchange Act of 1934
(the  "Exchange  Act")  or otherwise subject to the liabilities of that section,
nor shall it be incorporated by reference into a filing under the Securities Act
of 1933, or the Exchange Act, except as shall be expressly set forth by specific
reference  in  such  a  filing.

On  May  7,  2004,  Mercer International Inc. (the "Company") announced by press
release  the  Company's  results for its first  quarter ended March 31, 2004.  A
copy  of  the  Company's  press  release  is  attached  hereto  as Exhibit 99.1.




                                   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.


                                                MERCER  INTERNATIONAL  INC.

                                                /s/  David  M.  Gandossi
                                                -------------------------------
                                                David  M.  Gandossi
                                                Chief  Financial  Officer


Date:     May  7,  2004




                            MERCER INTERNATIONAL INC.

                                    FORM 8-K

                                  EXHIBIT INDEX


EXHIBIT NUMBER     DESCRIPTION
--------------     -----------

     99.1          Press  release  dated  May  7,  2004