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)       October 27, 2004
                                                --------------------------------



                         Applebee's International, Inc.
              ----------------------------------------------------
             (Exact name of registrant as specified in its charter)


            Delaware                   000-17962               43-1461763
  ------------------------------      ------------       -----------------------
 (State or other jurisdiction of      (Commission           (I.R.S. Employer
 incorporation or organization)       File Number)         Identification No.)

                4551 W. 107th Street, Overland Park, Kansas 66207
 -------------------------------------------------------------------------------
              (Address of principal executive offices and zip code)

                                 (913) 967-4000
              ----------------------------------------------------
              (Registrant's telephone number, including area code)


                                      None
          -------------------------------------------------------------
          (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)

[ ]  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))

<PAGE>



Item 7.01.           Regulation FD Disclosure

     On October 27,  2004,  Applebee's   International,  Inc.   (the  "Company")
issued a press release entitled "Applebee's International  Enters into PreFiling
Agreement with United States Internal Revenue Service."  The  release  contained
the  following information.


                                                           FOR IMMEDIATE RELEASE

Contact:  Carol DiRaimo,
          Vice President of Investor Relations
          (913) 967-4109


                      Applebee's International Enters into
         PreFiling Agreement with United States Internal Revenue Service

Overland  Park,  Kan.,  October  27,  2004  --  Applebee's  International,  Inc.
(Nasdaq:APPB)  announced  today that it has entered  into a PreFiling  Agreement
("PFA") with the United States Internal  Revenue Service ("IRS") for federal tax
depreciation,  the first of its kind  relating  to this issue in the  restaurant
industry.  The PFA  process  gave  Applebee's  and the  IRS the  opportunity  to
determine the  application of newly issued IRS guidance to all new and remodeled
stores opened  during 2003 before filing its 2003 income tax return.  The result
was an  increase  in cash flow due to  accelerated  depreciation  of  restaurant
assets and corresponding deferral of income taxes.

Steve Lumpkin,  Applebee's Chief Financial  Officer,  was extremely pleased that
the company and IRS were able to work  jointly to  complete  the PFA.  "This PFA
provides the company and our  shareholders  a level of financial  certainty that
has  traditionally  not been available to a company until it has been audited by
the IRS."

Citing as reasons for the PFA success the quality of the teams  involved and the
effectiveness  of the PFA process,  Lumpkin noted,  "The IRS  professionals  who
worked on our PFA understood the law, our company and our industry. I compliment
the IRS on the creation of a process that can be a winner for both the taxpayers
and the government.  We were also fortunate to have KPMG LLP as advisors in this
unique  undertaking.  Their  specialized  experience  was  invaluable  to  us in
completing the PFA expeditiously and efficiently."

Applebee's International,  Inc., headquartered in Overland Park, Kan., develops,
franchises and operates  restaurants under the Applebee's  Neighborhood  Grill &
Bar brand,  the largest  casual dining  concept in the world.  As of October 24,
2004, there were 1,633 Applebee's restaurants operating system-wide in 49 states
and  10   international   countries.   Additional   information   on  Applebee's
International can be found at the company's website (www.applebees.com).


                                      # # #




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<PAGE>


                                   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, thereunto duly authorized.

                                              APPLEBEE'S INTERNATIONAL, INC.
                                              (Registrant)


Date:    October 27, 2004                  By: /s/  Steven K. Lumpkin
         ---------------------                 ------------------------
                                               Steven K. Lumpkin
                                               Executive Vice President and
                                               Chief Financial Officer



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