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Exhibit No. 10(J)

                           THE PROGRESSIVE CORPORATION
                            2004 EXECUTIVE BONUS PLAN

1.       The Progressive Corporation and its subsidiaries ("Progressive") have
         designed an executive compensation program consisting of three
         components: salary, annual bonus and equity-based incentives. These
         components have been structured to reflect the market for executive
         compensation and to promote both the achievement of corporate goals and
         performance that is in the long-term interest of shareholders. The
         annual bonus component of this program is performance-based and focuses
         on current results.

2.       The 2004 Executive Bonus Plan (the "Plan") provides, in whole or in
         part, the annual bonus component of Progressive's executive
         compensation program for Plan participants. The Plan shall be
         administered by or under the direction of the Compensation Committee
         (the "Committee") of the Board of Directors of The Progressive
         Corporation. Executive officers of Progressive may be selected by the
         Committee to participate in the Plan for one or more Plan years. Plan
         participants may also be eligible to participate in other Progressive
         bonus or gainsharing plans, as determined by the Committee. Plan years
         shall coincide with Progressive's fiscal years.

3.       Subject to the following sentence, the amount of the annual bonus
         earned by any participant under the Plan for any Plan year ("Annual
         Bonus") will be determined by application of the following formula:

       Annual Bonus = Paid Salary x Target Percentage x Performance Factor

         The Annual Bonus payable to any participant with respect to any Plan
         year shall not exceed $5,000,000.00.

4.       The salary rate of each Plan participant for any Plan year shall be
         established by the Committee no later than ninety (90) days after
         commencement of such Plan year. For purposes of the Plan, "salary" and
         "Paid Salary" shall include regular, used Earned Time Benefit, sick,
         holiday and funeral pay received by the participant during the Plan
         year for work or services performed by the participant as an officer or
         employee of Progressive, but shall not include any (a) short-term or
         long-term disability payments, (b) lump sum merit adjustments, (c)
         discretionary or other bonus or incentive payments, (d) unused Earned
         Time Benefit, or (e) the earnings replacement component of any worker's
         compensation award.

5.       The Target Percentages for the participants in the Plan shall be
         determined by the Committee, but will not exceed 200% for any
         participant. Target Percentages may vary among Plan participants and
         may be changed from year to year by the Committee.

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6.       The Performance Factor

         A.       General

                  The Performance Factor shall consist of one or more of the
                  following components: a Core Business Profitability and Growth
                  Component, one or more Business Segment Performance
                  Components, a Cost Structure Improvement Component and an
                  Investment Performance Component (the "Bonus Components" or
                  "Components"). An appropriate combination of Bonus Components
                  will be designated for each participant, and the designated
                  Bonus Components will be weighted, based on such participant's
                  assigned responsibilities, as determined by the Committee.

                  The relative weighting of the Bonus Components may vary among
                  Plan participants and may be changed from year to year by the
                  Committee.

                  For purposes of computing the amount of the Annual Bonus for
                  any Plan year, a Performance Score will be calculated for each
                  of the designated Bonus Components, based on the performance
                  of the business(es), product(s) or function(s) being measured
                  by that Component, as described below. The Performance Score
                  will equal 1.0 if specified performance goals are met, and can
                  vary from 0 to 2.0, based on actual performance versus the
                  pre-established objectives. The Performance Score achieved for
                  each of the designated Bonus Components will then be
                  multiplied by the applicable weighting factor to produce a
                  Weighted Performance Score for that Component. The sum of the
                  Weighted Performance Scores for the applicable Bonus
                  Components will equal the Performance Factor, which can
                  likewise vary from 0 to 2.0. The Performance Factor cannot
                  exceed 2.0, regardless of results.

                  Actual performance results achieved for any Plan year, which
                  will be used to calculate the Performance Score achieved for
                  each of the applicable Bonus Components, must be certified by
                  the Committee prior to payment of the Annual Bonus.

         B.       Core Business Profitability and Growth Component

                  The Core Business Profitability and Growth Component measures
                  the overall operating performance of Progressive's Core
                  Business for the Plan year for which an Annual Bonus payment
                  is to be made. The Core Business will consist of the Agency
                  Business Segment, the Direct Business Segment, the Commercial
                  Auto Business Segment and/or such other Business Segment(s)
                  (as defined below), if any, as shall be designated and defined
                  by the Committee for the Plan year. The Performance Score for
                  this Component is based on weighted operating performance
                  results for each of the Business Segments included in the Core
                  Business (the "Core Business Segments"). Each Plan year, a
                  separate

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                  Performance Matrix for each Core Business Segment will be
                  established by or under the direction of the Committee. Each
                  such Performance Matrix will assign a Performance Score to
                  various combinations of profitability and growth outcomes for
                  the applicable Business Segment, based on the following
                  criteria:

                  -   profitability will be measured by one of the following, as
                      designated by the Committee: combined ratio, weighted
                      combined ratio, variation in combined ratio from a
                      targeted combined ratio, return on equity or return on
                      revenue; and

                  -   growth will be measured by changes in one of the
                      following, as designated by the Committee: net earned
                      premium, net written premium or lifetime earned premium
                      (i.e., the amount of earned premium expected to be
                      generated over time with respect to policies written
                      during a Plan year, including any subsequent renewals
                      thereof, as determined by a formula approved by the
                      Committee).

                  Profitability and growth will be separately determined for
                  each of the Core Business Segments, using the performance
                  criteria designated by the Committee for the Plan year, and
                  will then be matched using the applicable Performance Matrix,
                  to determine a Performance Score for each Core Business
                  Segment.

                  The resulting Performance Scores for each Core Business
                  Segment will then be multiplied by a weighting factor (based
                  on the percentage of net earned premiums generated by such
                  Core Business Segment during the Plan year or such other
                  factor(s) as shall be approved by the Committee), the weighted
                  Performance Scores will be combined and the sum of the
                  weighted Performance Scores will be the Performance Score for
                  the Core Business Profitability and Growth Component.

         C.       Business Segment Performance Component

                  The Business Segment Performance Component measures the
                  performance of one or more designated Business Segments (as
                  defined below) in terms of any one or more of the following
                  criteria selected by the Committee:

                  -   profitability -- measured by the combined ratio, weighted
                      combined ratio, variation in combined ratio from a
                      targeted combined ratio, return on equity or return on
                      revenue;

                  -   growth -- measured by changes in net written premium, net
                      earned premium or lifetime earned premium, as described
                      above; or

                  -   operating effectiveness -- measured by systems
                      availability or timeliness of response.

                  A Business Segment may consist of a distribution channel,
                  business unit, product, class or type of business (e.g.,
                  designated types of policies written in a distribution

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                  channel or by a business unit), function, process or other
                  business category, such as new or renewal business.

                  The Committee may designate one or more Business Segment
                  Performance Components for an individual Plan participant for
                  any Plan year and, for each such Component, will determine the
                  applicable criteria by which performance will be measured, the
                  goals to be achieved and the Performance Scores that will
                  result from various levels of performance, and the relative
                  weighting thereof. The applicable performance criteria,
                  related goals and resulting Performance Scores may be set
                  forth in a Business Segment Performance Matrix or other format
                  approved by the Committee. Business Segment Performance
                  Components, performance criteria, goals, resulting Performance
                  Scores and relative weightings may vary among participants and
                  may be changed from year to year by the Committee.

         D.       Cost Structure Improvement Component

                  The Cost Structure Improvement Component measures success in
                  achieving cost structure improvement for the Core Business, as
                  a whole, or for an assigned Business Segment, if applicable.
                  Results are reflected in a Cost Structure Improvement Score.
                  For purposes of computing the Cost Structure Improvement
                  Score, cost structure improvement is measured by comparing the
                  sum of the GAAP Underwriting Expense Ratio ("Underwriting
                  Expense Ratio") and Loss Adjustment Expense Ratio ("LAE
                  Ratio") achieved for the Plan year (collectively, "Actual
                  Expense Ratio") against defined expense objectives for that
                  year, as established by or under the direction of the
                  Committee ("Target Expense Ratio"). The Target Expense Ratio,
                  including its individual components, may vary by Business
                  Segment and/or for the Core Business as a whole, and may be
                  changed from year to year by or under the direction of the
                  Committee.

                  The Cost Structure Improvement Score will be computed in
                  accordance with the following formula:

    Cost Structure Improvement = 1 + [Target Expense Ratio-Actual Expense Ratio]
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                  Score                                   3

         E.       Investment Performance Component

                  The Investment Performance Component compares the investment
                  performance of individual segments of Progressive's investment
                  portfolio ("Portfolio Segments") against the performance of
                  selected groups of comparable investment funds, indexes or
                  other benchmarks ("Investment Benchmarks") over such period or
                  periods as shall be determined by the Committee. Such
                  Investment Benchmarks may be risk-adjusted in accordance with
                  such formula or other method as may be determined by the
                  Committee. Investment results are marked

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                  to market in order to calculate total return, which is then
                  compared against the designated Investment Benchmarks to
                  produce a Performance Score, pursuant to a formula or other
                  criteria determined by the Committee, for each Portfolio
                  Segment.

                  The applicable Portfolio Segments will be identified, and the
                  related Investment Benchmarks will be determined, by the
                  Committee and may be changed from year to year by the
                  Committee.

                  In the event that any participant's Annual Bonus is to be
                  determined by the performance of two or more Portfolio
                  Segments, the Performance Scores for each of the Portfolio
                  Segments will be weighted, based on the average amounts
                  invested from time to time in each of such Portfolio Segments
                  during the Plan year, and the weighted Performance Scores for
                  the applicable Portfolio Segments will be then combined to
                  produce the Investment Performance Score. Investment expense
                  is not included in determining investment performance vs.
                  benchmark.

7.       The Annual Bonus for any Plan year will be paid to participants as soon
         as practicable after the Committee has certified performance results
         for the Plan year, but no later than March 15 of the immediately
         following year. The provisions of this Paragraph shall be subject to
         Paragraph 8 hereof.

         Any Plan participant who is eligible to participate in The Progressive
         Corporation Executive Deferred Compensation Plan ("Deferral Plan") may
         elect to defer all or a portion of the Annual Bonus otherwise payable
         under this Plan, subject to and in accordance with the terms of the
         Deferral Plan.

8.       Unless otherwise determined by the Committee, in order to be entitled
         to receive an Annual Bonus for any Plan year, the participant must be
         employed by Progressive on the date designated for payment thereof
         ("Qualification Date"); provided, however, that if any participant who
         is employed by Progressive on the last day of any Plan year shall die
         at any time between the end of such Plan year and the Qualification
         Date, his or her estate shall be entitled to receive the Annual Bonus
         that would have been payable to such deceased participant had he or she
         lived until and been employed by Progressive on the Qualification Date.

         Any participant who is on a leave of absence covered by the Family and
         Medical Leave Act of 1993, personal leave of absence with the approval
         of the Company, military leave or short or long-term disability on the
         Qualification Date with respect to any Plan year will be entitled to
         receive an Annual Bonus payment for such Plan year, calculated as
         provided in Paragraphs 3 through 6 above and based on the amount of
         Paid Earnings received by such participant during the Plan year.

         Annual Bonus payments made to participants will be net of any legally
         required deductions for federal, state and local taxes and other items.

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9.       The right to any of the Annual Bonuses hereunder may not be
         transferred, assigned or encumbered by any participant. Nothing herein
         shall prevent any participant's interest hereunder from being subject
         to involuntary attachment, levy or other legal process.

10.      The Plan will be administered by or under the direction of the
         Committee. The Committee will have the authority to adopt, amend,
         revise and repeal such rules, guidelines, procedures and practices
         governing the Plan as it, from time to time, in its sole discretion
         deems advisable.

         The Committee will have full authority to determine the manner in which
         the Plan will operate, to interpret the provisions of the Plan and to
         make all determinations hereunder. All such interpretations and
         determinations will be final and binding on Progressive, all Plan
         participants and all other parties. No such interpretation or
         determination may be relied on as a precedent for any similar action or
         decision.

         The Plan will be administered by the Committee in accordance with the
         requirements of Section 162(m) of the Internal Revenue Code, as
         amended, and the rules and regulations promulgated thereunder (the
         "Code").

11.      The Plan is subject to approval by the holders of The Progressive
         Corporation's Common Shares, $1.00 par value ("shareholders") in
         accordance with the requirements of Section 162(m) of the Code and no
         Annual Bonus will be paid hereunder unless the Plan has been so
         approved.

12.      The Plan may be terminated, amended or revised, in whole or in part, at
         any time and from time to time by the Committee, in its sole
         discretion; provided that the Committee may not increase the amount of
         compensation payable hereunder to any participant above the amount that
         would otherwise be payable upon attainment of the applicable
         performance goals, or accelerate the payment of any portion of the
         Annual Bonus due to any participant under the Plan without discounting
         the amount of such payment in accordance with Section 162(m) of the
         Code, and further provided that any amendment or revision of the Plan
         required to be approved by shareholders pursuant to Section 162(m) of
         the Code will not be effective until approved by The Progressive
         Corporation's shareholders in accordance with the requirements of
         Section 162(m).

13.      The Plan will be unfunded and all payments due under the Plan will be
         made from Progressive's general assets.

14.      Nothing in the Plan shall be construed as conferring upon any person
         the right to remain a participant in the Plan or to remain employed by
         Progressive, nor shall the Plan limit Progressive's right to discipline
         or discharge any of its officers or employees or change any of their
         job titles, positions, duties or compensation.

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15.      Progressive shall have the unrestricted right to set off against or
         recover out of any bonuses or other sums owed to any participant under
         the Plan any amounts owed by such participant to Progressive.

16.      This Plan supersedes all prior plans, agreements, understandings and
         arrangements regarding bonuses or other cash incentive compensation
         payable or due to any participant from Progressive. Without limiting
         the generality of the foregoing, this Plan supersedes and replaces The
         Progressive Corporation 1999 Executive Bonus Plan, as heretofore in
         effect (the "Prior Plan"), which is and shall be deemed to be
         terminated as of December 27, 2003 (the "Termination Date"); provided,
         that any bonuses or other sums earned under the Prior Plan with respect
         to any period ended on or prior to the Termination Date shall be
         unaffected by such termination and shall be paid to the appropriate
         participants when and as provided thereunder.

17.      This Plan is adopted and, subject to the provisions of Paragraph 11
         hereof, is to be effective, as of December 28, 2003, which is the
         commencement of Progressive's 2004 fiscal year. Subject to the
         provisions of Paragraph 11, this Plan shall be effective for the 2004
         Plan year (which coincides with Progressive's 2004 fiscal year) and for
         each Plan year thereafter unless and until terminated by the Committee.

18.      This Plan shall be interpreted and construed in accordance with the
         laws of the State of Ohio.

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