FORM 6-K
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


                        REPORT OF FOREIGN PRIVATE ISSUER


               ANNOUNCEMENT OF RESPONSIVE MEASURES TO BE TAKEN IN
         CONNECTION WITH THE DIESEL PARTICULATE FILTER ("DPF") INCIDENT


                        PURSUANT TO RULE 13a-16 OR 15d-16
                     OF THE SECURITIES EXCHANGE ACT OF 1934


For the month of  December 1, 2004
                 --------------------

Commission File Number     09929
                       --------------

                               MITSUI & CO., LTD.
                               ------------------
                 (Translation of registrant's name into English)

             2-1, OHTEMACHI 1-CHOME CHIYODA-KU, TOKYO 100-0004 JAPAN
             -------------------------------------------------------
                    (Address of principal executive offices)


Indicate by check mark whether the registrant files or will file annual reports
under cover of Form 20-F or Form 40-F:


                        Form 20-F  X      Form 40-F
                                  ---               ---


Indicate by check mark if the registrant is submitting the Form 6-K in paper as
permitted by Regulation S-T Rule 101(b)(1): ____


Note: Regulation S-T Rule 101(b)(1) only permits the submission in paper of a
Form 6-K if submitted solely to provide an attached annual report to security
holders.


Indicate by check mark if the registrant is submitting the Form 6-K in paper as
permitted by Regulation S-T Rule 101(b)(7): ____


Note: Regulation S-T Rule 101(b)(7) only permits the submission in paper of a
Form 6-K if submitted to furnish a report or other document that the registrant
foreign private issuer must furnish and make public under the laws of the
jurisdiction in which the registrant is incorporated, domiciled or legally
organized (the registrant's "home country"), or under the rules of the home
country exchange on which the registrant's securities are traded, as long as the
report or other document is not a press release, is not required to be and has
not been distributed to the registrant's security holders, and, if discussing a
material event, has already been the subject of a Form 6-K submission or other
Commission filing on EDGAR.


Indicate by check mark whether by furnishing the information contained in this
Form, the registrant is also thereby furnishing the information to the
Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.


                               Yes          No  X
                                   ---         ---


If "Yes" is marked, indicate below the file number assigned to the registrant in
connection with Rule 12g3-2(b): 82- _______



                                   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.


Date: December 1, 2004

                                              MITSUI & CO., LTD.


                                       By:  /s/ Tasuku Kondo
                                          ---------------------
                                          Name:  Tasuku Kondo
                                          Title: Executive Director
                                                 Executive Vice President
                                                 Chief Financial Officer

                                                                December 1, 2004
                                                              Mitsui & Co., Ltd.

  ANNOUNCEMENT OF RESPONSIVE MEASURES TO BE TAKEN IN CONNECTION WITH THE DIESEL
                      PARTICULATE FILTER ("DPF") INCIDENT


Reference is made to our announcement dated November 22, 2004 regarding the
discovery of data falsification by employees in connection with the Diesel
Particulate Filter ("DPF) certification.

Mitsui expresses once again our utmost regret to our DPF users and all parties
concerned, including the citizens and local communities, for the occurrence of
data falsification related to our DPFs resulting in the provision of products
whose filtration ratios do not reach the regulatory standard.

Immediately after the identification of the incident, Mitsui established an
internal investigation committee chaired by an outside counsel as well as the
DPF Response Headquarters headed by our CEO & President with a view to making
every effort to expedite the resolution of the problems which have arisen from
the incident. On December 1, 2004, Mitsui decided to implement the responsive
measures outlined below, and will be reporting to the state and local
governments concerned on our decision.

Responsive Measures

o    Free replacement of DPFs

     Mitsui will replace our DPFs for free by either supplying products of other
     manufacturers or upgrading or reforming our own products (subject to the
     acquisition of certification from the relevant local government.) Mitsui
     will be contacting our DPF users directly or through our sales agents
     regarding the specific programs for replacement. Mitsui will also
     compensate for the relevant losses incurred during the period of
     replacement work.

o    Measures other than DPF replacement

     For those DPF users who plan to scrap their vehicles or procure alternative
     vehicles, Mitsui will redeem those DPFs and reimburse the amount paid for
     purchasing them. Mitsui will be contacting these users directly or through
     sales agents regarding the specific procedures and documentations for
     redemption and reimbursement.

Compensation of subsidies

    Mitsui intends to compensate all providers of subsidies relating to our
    DPFs, including state and local governments, by paying the full amount
    equivalent to the relevant subsidies. In this regard, Mitsui will seek
    instructions from the relevant providers.



Mitsui is committed to taking prompt and definitive actions as outlined above,
and asks for the kind understanding of all parties concerned.




                                               Inquiries should be addressed to:
                                               Corporate Communications Division
                                                      Telephone: +81-3-3285-7596
                                                                              Or
                                                     Investor Relations Division
                                                              Mitsui & Co., Ltd.
                                                      Telephone: +81-3-3285-7910
                                                      Facsimile: +81-3-3285-9819