Article: Anixter International Inc. Commences Exchange Offer for Its Liquid Yield Option(TM) Notes Due 2033.

Anixter International Inc. announced today that it has commenced an exchange offer under which Anixter is offering to exchange new Zero Coupon Convertible Notes due 2033, plus an exchange fee of $1.00 per $1,000 principal amount at maturity, for any and all of its outstanding Liquid Yield Option(TM) Notes due 2033 ("LYONs").

The adoption by the Financial Accounting Standards Board (FASB) of EITF 04-8, effective December 15, 2004, will change the accounting rules applicable to Anixter's existing LYONs by requiring Anixter to include the common stock issuable upon the conversion of the LYONs in its fully diluted shares outstanding for purposes of calculating ...

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