UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

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): July 29, 2004

WESTCOAST HOSPITALITY CORPORATION

(509) 459-6100

(Registrant’s telephone number, including area code)

ITEM 7. Financial Statements and Exhibits

(c) Exhibits.

The following exhibit is furnished pursuant to Item 12 hereof:

ITEM 12. Results of Operations and Financial Condition

On July 29, 2004, the registrant issued a press release setting forth its second quarter 2004 financial results. A copy of the press release is furnished as Exhibit 99.1 to this Form 8-K.

The press release disclosed that the registrant’s net income for the three months ended June 30, 2004 and 2003 was $805,000 and $1,793,000 respectively. EBITDA (income before interest expense, income taxes, depreciation and amortization) for the same periods was $8,448,000 and $8,741,000, respectively. The release also disclosed that the registrant’s net income/(loss) for the six months ended June 30, 2004 and 2003 was ($1,543,000) and $25,000 respectively. EBITDA for the same periods was $11,073,000 and $11,257,000, respectively. A reconciliation of EBITDA to net income for all the above periods was attached to the press release.

The information furnished in this report on Form 8-K shall not be deemed “filed” for 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 deemed incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, except as expressly set forth by specific reference in such a filing.

By filing this report on Form 8-K, the registrant makes no admission as to the materiality of any information in this report. WestCoast Hospitality Corporation reserves the right to discontinue the availability of the information in the attached exhibit from its website at any time.

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 hereunto duly authorized.

EXHIBIT INDEX