FIRST TRUST SPECIAL SITUATIONS TRUST SERIES 104
485BPOS, 2000-11-30
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                                  S-1


                                                File No. 33-54895


               SECURITIES AND EXCHANGE COMMISSION
                   WASHINGTON, D.C. 20549-1004

                         POST-EFFECTIVE
                         AMENDMENT NO. 6

                               TO

                            FORM S-6

For Registration Under the Securities Act of 1933 of Securities
of Unit Investment Trusts Registered on Form N-8B-2


      THE FIRST TRUST SPECIAL SITUATIONS TRUST, SERIES 104
                      (Exact Name of Trust)

                      NIKE SECURITIES L.P.
                    (Exact Name of Depositor)

                      1001 Warrenville Road
                     Lisle, Illinois  60532

  (Complete address of Depositor's principal executive offices)



          NIKE SECURITIES L.P.     CHAPMAN AND CUTLER
          Attn:  James A. Bowen    Attn:  Eric F. Fess
          1001 Warrenville Road    111 West Monroe Street
          Lisle, Illinois  60532   Chicago, Illinois  60603


        (Name and complete address of agents for service)

It is proposed that this filing will become effective (check
appropriate box)

:____:    immediately upon filing pursuant to paragraph (b)
:__X_:    November 30, 2000
:____:    60 days after filing pursuant to paragraph (a)
:____:    on (date) pursuant to paragraph (a) of rule (485 or
486)
              CONTENTS OF POST-EFFECTIVE AMENDMENT
                    OF REGISTRATION STATEMENT


     This  Post-Effective  Amendment  of  Registration  Statement
comprises the following papers and documents:

                          The facing sheet

                          The purpose of the Amendment

                          The signatures




                  THE PURPOSE OF THE AMENDMENT

     The   purpose   of  this  amendment  is  to  terminate   the
declaration  made  pursuant to Rule 24f-2 promulgated  under  the
Investment Company Act of 1940, as amended, because Units of  The
First  Trust Special Situations Trust, Series 104 are  no  longer
being offered for sale in the secondary market.  A final Rule 24f-
2  Notice with respect to such series has been filed concurrently
with this filing.




                               S-1

                           SIGNATURES

     Pursuant to the requirements of the Securities Act of  1933,
the  Registrant, The First Trust Special Situations Trust, Series
104,  certifies  that  it  meets  all  of  the  requirements  for
effectiveness  of  this Registration Statement pursuant  to  Rule
485(b) under the Securities Act of 1933 and has duly caused  this
Post-Effective  Amendment  of its Registration  Statement  to  be
signed on its behalf by the undersigned thereunto duly authorized
in  the  Village of Lisle and State of Illinois on  November  30,
2000.

                         THE FIRST TRUST SPECIAL SITUATIONS
                           TRUST, SERIES 104
                                    (Registrant)
                         By  NIKE SECURITIES L.P.
                                    (Depositor)


                         By  Robert M. Porcellino
                             Senior Vice President


     Pursuant to the requirements of the Securities Act of  1933,
this  Post-Effective Amendment of Registration Statement has been
signed  below by the following person in the capacity and on  the
date indicated:

Signature                  Title*                  Date

David J. Allen        Sole Director of      )
                      Nike Securities       )
                     Corporation, the       )
                      General Partner       ) November 30, 2000
                  of Nike Securities L.P.   )
                                            )
                                            )
                                            )Robert M. Porcellino
                                            )Attorney-in-Fact**

*    The title of the person named herein represents his capacity
     in and relationship to Nike Securities L.P., the Depositor.

**   An  executed copy of the related power of attorney was filed
     with  the  Securities and Exchange Commission in  connection
     with  Amendment No. 1 to Form S-6 of The First Trust Special
     Situations Trust, Series 18 (File No. 33-42683) and the same
     is hereby incorporated herein by this reference.

                               S-2
                 CONSENT OF INDEPENDENT AUDITORS

We  consent  to  the  reference to our  firm  under  the  caption
"Experts" and to the use of our report dated November 9, 2000  in
this  Post-Effective Amendment to the Registration Statement  and
related  Prospectus of The First Trust Special  Situations  Trust
dated November 28, 2000.



                                             ERNST & YOUNG LLP




Chicago, Illinois
November 27, 2000




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