UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549
                                     ----

                                   FORM 10-K

                       FOR ANNUAL AND TRANSITION REPORTS
                    PURSUANT TO SECTIONS 13 OR 15(d) OF THE
                        SECURITIES EXCHANGE ACT OF 1934




         (Mark One)

     |X|   ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
           EXCHANGE ACT OF 1934

           For the fiscal year ended December 31, 2005

                                      or

     |_|   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURI-
           TIES EXCHANGE ACT OF 1934

                For the transition period from ________ to ________

                                 Commission File Number:         001-32333


                            Lehman ABS Corporation,
                                 on behalf of:
 Corporate Backed Trust Certificates, DaimlerChrysler Debenture-Backed Series
                                 2004-8 Trust
--------------------------------------------------------------------------------
            (Exact name of registrant as specified in its charter)

            Delaware                                         13-3447441
---------------------------------                        -------------------
  (State or other jurisdiction                            (I.R.S. Employer
of incorporation or organization)                        Identification No.)

      745 Seventh Avenue, New York, New York                    10019
     ----------------------------------------                ----------
     (Address of principal executive offices)                (Zip Code)


         Registrant's telephone number, including area code:  (212) 526-7000

Securities registered pursuant to Section 12(b) of the Act:

Title of Class                                  Name of Registered Exchange
--------------                                  ---------------------------

Corporate  Backed  Trust  Certificates,         New York Stock Exchange ("NYSE")
DaimlerChrysler Debenture-Backed Series 2004-8


Securities registered pursuant to Section 12(g) of the Act:   None

Indicate by check mark if the registrant is a well-known seasoned issuer, as
defined in Rule 405 of the Securities


<PAGE>


Act.
Yes |_|        No |X|

Indicate by check mark if the registrant is not required to file reports
pursuant to Section 13 or Section 15(d) of the Act.
Yes |_|        No |X|

Indicate by check mark whether the registrant: (1) Has filed all reports
required to be filed by section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
file requirements for the past 90 days.
Yes |X|        No |_|

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405
of Regulation S-K is not contained herein, and will not be contained, to the
best of registrant's knowledge, in definitive proxy or information statements
incorporated by reference in Part III of this Form 10-K or any amendment to
this Form 10-K. |X|

Indicate by check mark whether the registrant is an accelerated filer (as
defined in Rule 12b-2 of the Act).
Yes |_|        No |X|

Indicate by check mark whether the registrant is a shell company (as defined
in Rule 12b-2 of the Act).
Yes |_|        No |X|

State the aggregate market value of the voting and non-voting common equity
held by non-affiliates computed by reference to the price at which the common
equity was last sold, or the average bid and asked price of such common
equity, as of the last business day of the registrant's most recently
completed second fiscal quarter:

     The registrant has no voting stock or class of common stock that is held
by non-affiliates.



                      DOCUMENTS INCORPORATED BY REFERENCE

                                     None.

                               Introductory Note

Lehman ABS Corporation (the "Depositor") is the Depositor in respect of the
Corporate Backed Trust Certificates, DaimlerChrysler Debenture-Backed Series
2004-8 Trust (the "Trust"), a common law trust formed pursuant to the Standard
Terms for Trust Agreements, dated as of January 16, 2001, between the
Depositor and U.S. Bank Trust National Association, as trustee (the
"Trustee"), as supplemented by a Series Supplement (the "Series Supplement")
dated as of October 19, 2004 in respect of the Trust. The Trust's assets
consist solely of debentures issued by DaimlerChrysler Corporation, as
successor to Chrysler Corporation. The Certificates do not represent
obligations of or interests in the Depositor or the Trustee.

DaimlerChrysler AG, the underlying securities guarantor, is subject to the
information reporting requirements of the Securities Exchange Act of 1934, as
amended (the "Exchange Act"). For information on the underlying securities
guarantor, please see its periodic and current reports filed with the
Securities and Exchange Commission (the "Commission") under DaimlerChrysler
AG's Exchange Act file number, 001-14561. The Commission maintains a site on
the World Wide Web at "http://www.sec.gov" at which users can view and
download copies of reports, proxy and information statements and other
information filed electronically through the Electronic Data Gathering,
Analysis and Retrieval system, or "EDGAR." Periodic and current reports and
other information required to be filed pursuant to the Exchange Act by the
underlying securities guarantor may be accessed on this site. Neither the
Depositor nor the Trustee has participated in the preparation of such
reporting documents, or made any due diligence investigation with respect to
the information provided therein. Neither the Depositor nor the Trustee has
verified the accuracy or completeness of such documents or reports. There can
be no assurance that events affecting the underlying securities issuer, the
underlying securities guarantor or the underlying securities have not occurred
or


                                      2
<PAGE>


have not yet been publicly disclosed which would affect the accuracy or
completeness of the publicly available documents described above.

                                    PART I

Item 1. Business.
-----------------
         Not Applicable

Item 1A. Risk Factors.
----------------------
         Not Applicable

Item 1B. Unresolved Staff Comments.
-----------------------------------
         Not Applicable

Item 2. Properties.
-------------------
         Not Applicable

Item 3. Legal Proceedings.
--------------------------
         None

Item 4.  Submission of Matters to a Vote of Security Holders.
-------------------------------------------------------------
         None

                                    PART II

Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and
Issuer Purchases of Equity Securities.
------------------------------------------------------------------------------

     The publicly offered Certificates representing investors' interest in the
Trust are represented by one or more physical Certificates registered in the
name of "Cede & Co.", the nominee of The Depository Trust Company. Those
publicly offered Certificates are listed on the NYSE.

Item 6. Selected Financial Data.
--------------------------------
         Not Applicable

Item 7. Management's Discussion and Analysis of Financial Condition and
Results of Operation.
-----------------------------------------------------------------------
         Not Applicable

Item 7A. Quantitative and Qualitative Disclosures About Market Risk.
--------------------------------------------------------------------
         Not Applicable

Item 8. Financial Statements and Supplementary Data.
----------------------------------------------------
         Not Applicable

Item 9. Changes in and Disagreements With Accountants on Accounting and
Financial Disclosure.
-----------------------------------------------------------------------
         None

Item 9A. Controls and Procedures.
---------------------------------
         Not Applicable

Item 9B. Other Information.
---------------------------
         None

                                   PART III

Item 10. Directors and Executive Officers of the Registrant.
------------------------------------------------------------
         Not Applicable


                                      3
<PAGE>


Item 11. Executive Compensation.
--------------------------------
         Not Applicable

Item 12. Security Ownership of Certain Beneficial Owners and Management and
Related Stock Matters.
---------------------------------------------------------------------------
         Not Applicable

Item 13. Certain Relationships and Related Transactions.
--------------------------------------------------------
         None

Item 14. Principal Accounting Fees and Services.
------------------------------------------------
         Not Applicable

                                    PART IV

Item 15. Exhibits, Financial Statement Schedules.
-------------------------------------------------

         (a) The following documents have been filed as part of this report.

                  1.       Trustee's Distribution Statements documented on
                           Form 8-K regarding the distributions from the Trust
                           to the certificateholders for the period from
                           January 1, 2005 through and including December 31,
                           2005 have been filed with the Securities and
                           Exchange Commission and are hereby incorporated by
                           reference. Filing dates are listed below:

<TABLE>
<CAPTION>

--------------------------------------------------------------------------------------------------------------------
                             Trust Description                                Distribution Date      Filed on
--------------------------------------------------------------------------------------------------------------------
<S>                                                                           <C>                    <C>
Corporate Backed Trust Certificates, DaimlerChrysler Debenture-Backed         02/01/2005             02/14/2005
Series 2004-8 Trust                                                           08/01/2005             08/11/2005
--------------------------------------------------------------------------------------------------------------------
</TABLE>


                  2. None.

                  3. Exhibits:

                     31.1 - Certification by Senior Vice President of
                     the Registrant pursuant to 15 U.S.C. Section 7241,
                     as adopted pursuant to Section 302 of the
                     Sarbanes-Oxley Act of 2002.

                     31.2 - Annual Compliance Report by Trustee pursuant
                     to 15 U.S.C. Section 7241, as adopted pursuant to
                     Section 302 of the Sarbanes-Oxley Act of 2002.

                     31.3 - Report of Aston Bell, CPA.

         (b) See Item 15(a) above.

         (c) Not Applicable.


                                      4
<PAGE>


                                   SIGNATURE

        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.

                                    Lehman ABS Corporation, as Depositor for the
                                    Trust (the "Registrant")



Dated:  March 27, 2006              By: /s/ CHARLES M. WEAVER
                                    --------------------------------------------
                                    Name:  Charles M. Weaver
                                    Title: Senior Vice President


                                      5
<PAGE>


                                 EXHIBIT INDEX

<TABLE>
<CAPTION>

------------------------------------------------------------------------------------------
Reference
Number per
Item 601 of                                                                Exhibit Number
Regulation SK   Description of Exhibits                                 in this Form 10-K
------------------------------------------------------------------------------------------
<S>             <C>                                                                  <C>
(31.1)          Certification by Senior Vice President of the                        31.1
                Registrant pursuant to 15 U.S.C. Section 7241, as
                adopted pursuant to Section 302 of the Sarbanes-Oxley
                Act of 2002.
------------------------------------------------------------------------------------------
(31.2)          Annual Compliance Report by Trustee pursuant to 15                   31.2
                U.S.C. Section 7241, as adopted pursuant to Section
                31.2 302 of the Sarbanes-Oxley Act of 2002.
------------------------------------------------------------------------------------------
(31.3)          Report of Aston Bell, CPA.                                           31.3
------------------------------------------------------------------------------------------
</TABLE>



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