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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): December 14, 2004

                         KANEB PIPE LINE PARTNERS, L.P.
               (Exact name of registrant as specified in charter)

      Delaware                          001-10311                75-2287571
(State of Incorporation)            (Commission File No.)     (I.R.S. Employer
                                                             Identification No.)
                          2435 North Central Expressway
                             Richardson, Texas 75080
               (Address of Principal Executive Offices) (Zip Code)

       Registrant's telephone number, including area code: (972) 699-4062


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         (Former name or former address, if changed since last report.)

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)

|X|  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))



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Item 7.01         Regulation FD Disclosure.

On December 14, 2004 Kaneb Pipe Line Partners,  L.P. (the "Registrant") issued a
Press  Release,  a copy of which is furnished  with this report as Exhibit 99.1,
and is incorporated herein by reference.

The information in this report is being furnished,  not filed,  pursuant to Item
7.01 of Form 8-K.  Accordingly,  the  information in this report,  including the
exhibit,  will not be incorporated by reference into any registration  statement
filed by the Registrant  under the  Securities  Act of 1933, as amended,  unless
specifically identified therein as being incorporated therein by reference.

Item 9.01 Financial Statements and Exhibits.

     (c)  Exhibits

          99.1 Press Release dated December 14, 2004.



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                                   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.

                                      KANEB PIPE LINE PARTNERS, L.P.
                                      By:  Kaneb Pipe Line Company LLC,
                                           as General Partner


                                              //s//  HOWARD C. WADSWORTH
                                      ------------------------------------------
                                      Howard C. Wadsworth
                                      Vice President, Treasurer and Secretary

Dated December 16, 2004







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                                  EXHIBIT INDEX


Number   Exhibit
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99.1     Press Release dated December 14, 2004.