UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 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): August 25, 2004

The Boston Beer Company, Inc.

(Exact name of registrant as specified in its chapter)

Massachusetts

001-14092

04-3284048

(State or other jurisdiction

(Commission

(IRS Employer

of incorporation)

File Number)

Identification No.)

75 Arlington Street, Boston, MA

02116

(Address of principal executive offices)

(Zip Code)

Registrant's telephone number, including area code (617) 368-5000

Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2 below):

[   ]   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))

Item 7.01.   Regulation FD Disclosure.

      On August 25, 2004, The Boston Beer Company, Inc. announced that it will be increasing its investment in television advertising, promotional and selling costs for the last four months of 2004 in a press release, a copy of which is set forth in the attached Exhibit 99.

      The information in this Form 8-K and the Exhibit 99 attached hereto is being furnished and 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, regardless of any general incorporation language in such filing, unless expressly incorporated by specific reference in such filing.

      Exhibit 99 - Press Release of The Boston Beer Company, Inc. dated August 25, 2004

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 hereunto duly authorized.

The Boston Beer Company, Inc.

(Registrant)

Date: August 25, 2004

/s/ William F. Urich

William F. Urich

Chief Financial Officer

(Signature)^*

Contact:   Michele Sullivan

The Boston Beer Company,

(617) 368-5165

EXHIBIT 99

BOSTON BEER ANNOUNCES INCREASES IN ADVERTISING INVESTMENT,

PROMOTIONAL AND SELLING COSTS

BOSTON, MA (8/25/04) -- The Boston Beer Company, Inc. (NYSE: SAM) announced today that it will be increasing its investment in television advertising for the last four months of 2004 to include new advertising for both Samuel Adams Boston Lager® and Sam Adams Light®.

Jim Koch, the Company's Chairman and Founder stated, "The Company has developed new advertising creative for both Sam Adams Light and Samuel Adams Boston Lager, which is expected to air nationally in September through the end of this year. The Company believes that the new television advertising will have a positive impact on our long-term results and as a result we intend to increase spending to fund both campaigns."

"We expect the advertising to provide us with increased brand equity for Sam Adams Light and continued success of the whole brand family long term," said Martin Roper, the Company's President and Chief Executive Officer. "Due to this initiative and the continued freight cost pressures, the Company currently expects that advertising, promotional and selling costs will increase by $2.5 million to $3.5 million for the full year 2004 over 2003.  Even with these increased costs, and, based on current information, the Company continues to project double digit earnings per share growth over 2003 and expects that its earnings per share will be between $0.82 and $0.90 for the 2004 fiscal year."

The Boston Beer Company is America's leading brewer of world-class beer. Founded in 1984 by sixth-generation brewer Jim Koch, the Company has won more than 650 international awards for its better-tasting beers. Samuel Adams Boston Lager^® is the Company's flagship brand, celebrated worldwide for its high-quality ingredients and traditional brewing techniques. The result is a beer renowned by drinkers for its full flavor, balance, complexity, and consistent quality. For more information, visit the web-site at www.samadams.com or visit www.bostonbeer.com for financial information.

Statements made in this press release that state the Company's or management's intentions, hopes, beliefs, expectations or predictions of the future are forward-looking statements. It is important to note that the Company's actual results could differ materially from those projected in such forward-looking statements. Additional information concerning factors that could cause actual results to differ materially from those in the forward-looking statements is contained from time to time in the Company's SEC filings, including but not limited to the Company's report on Form 10-K for the year ended December 27, 2003 and for December 28, 2002. Copies of these documents may be obtained by visiting the Company's website at www.bostonbeer.com or contacting the Company or the SEC.

Wednesday, August 25, 2004