Form 6-K


                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D. C. 20549

                                    FORM 6-K


                        REPORT OF FOREIGN PRIVATE ISSUER

                      Pursuant to Rule 13a-16 or 15d-16 of

                       the Securities Exchange Act of 1934


                           For the month of July 2005
                        Commission File Number: 001-06439


                                SONY CORPORATION
                 (Translation of registrant's name into English)

             7-35 KITASHINAGAWA 6-CHOME, SHINAGAWA-KU, TOKYO, JAPAN

                    (Address of principal executive offices)

          The registrant files annual reports under cover of Form 20-F.



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 whether the  registrant  by  furnishing  the  information
contained  in this  Form 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-______



                                   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.


                                                            SONY CORPORATION
                                                              (Registrant)


                                         By:  /s/  Nobuyuki Oneda
                                                      (Signature)
                                         Nobuyuki Oneda
                                         Executive Vice President and
                                         Chief Financial Officer

Date: July 27, 2005

List of materials

Documents attached hereto:


i)   Sony Corporation Statement Regarding SONY BMG MUSIC ENTERTAINMENT Entering 
     into an Assurance of Discontinuance with New Attorney General



Sony Corporation Statement Regarding SONY BMG MUSIC ENTERTAINMENT Entering into 
an Assurance of Discontinuance with New York Attorney General

In 2004, the Office of the New York Attorney General ("NYAG") initiated an 
investigation into radio promotion practices in the music industry. A number of 
record companies, including SONY BMG MUSIC ENTERTAINMENT ("SONY BMG"), received 
suboenas duces tecum and several additional requests for information from the 
NYAG with respect to their radio promotion practices. SONY BMG cooperated with 
the NYAG through the course of the investigation and, in January 2005, 
implemented guidelines that addressed some of the conduct investigated by the 
NYAG. On July 22, 2005, SONY BMG entered into an Assurance of Discontinuance, 
without admitting or denying the NYAG's allegations, but acknowledging that some
of its employees pursued improper promotion practices, which Assurance of
Discontinuance was accepted by the NYAG in lieu of commencing a civil action. 
This Assurance concluded any action that the NYAG could commence against SONY 
BMG arising from or relating to the subject matter of the investigation. 
Pursuant to the Assurance, SONY BMG agreed to revise its guidelines relating to 
radio promotion practices, and issued a statement acknowledging the improper 
conduct by certain employees on behalf of the company, and apologized for such 
conduct. In addition, SONY BMG agreed to make a $10 million contribution to the
Rockefeller Philanthropy Advisors who will distribute these funds to New York 
State not-for-profit corporations, to inure to the benefit of the residents of 
the State of New York by funding programs aimed at music education and 
appreciation.