8-K

                       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): April 5, 2002


                         MOHEGAN TRIBAL GAMING AUTHORITY
             (Exact name of registrant as specified in its charter)

         Connecticut                 033-80655                 06-1436334
(State or other jurisdiction of     (Commission              (IRS employer
incorporation or organization)      File Number)           Identification No.)



     One Mohegan Sun Boulevard, Uncasville, CT              06382
     (Address of principal executive offices)             (Zip Code)

        Registrant's telephone number, including area code (860) 862-8000



ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

     On April 5 2002, the Mohegan Tribal Gaming Authority ("MTGA"), an
instrumentality of the Mohegan Tribe of Indians ("Mohegan Tribe") determined to
dismiss its independent auditors, Arthur Andersen LLP and to engage the services
of PricewaterhouseCoopers LLP as it new independent auditors. This determination
followed the MTGA's decision to seek proposals from independent accountants to
audit the financial statements of the MTGA for the fiscal year ended September
30, 2002, and was approved by MTGA's Management Board upon the recommendation of
its Audit Committee. The Mohegan Tribe has also determined to dismiss its
independent auditors, Arthur Andersen, LLP and to engage the services of
PricewaterhouseCoopers LLP as its new independent auditors. The Tribal Council
of the Mohegan Tribe, upon the recommendation of its Audit Committee approved
the dismissal and engagement.

     During the two most recent fiscal years of MTGA ended September 30, 2001
and 2000, and the subsequent interim period through April 5, 2002, there were no
disagreements between MTGA and Arthur Andersen on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to Arthur Andersen's
satisfaction, would have caused Arthur Andersen to make reference to the subject
matter of the disagreement in connection with its reports.

     None of the reportable events described under Item 304(a)(1)(v) of
Regulation S-K occurred within the two most recent fiscal years of the Mohegan
Tribe or MTGA ended September 30, 2001 and 2000 or within the subsequent interim
period through April 5, 2002.

     The audit reports of Arthur Andersen on the financial statements of MTGA as
of and for the fiscal years ended September 30, 2000 and 2001 did not contain
any adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope or accounting principles. A letter from
Arthur Andersen is attached hereto as Exhibit 16.1.

     During the two most recent fiscal years of MTGA ended September 30, 2001
and 2000 and the subsequent interim period through April 5, 2002, neither the
Mohegan Tribe nor MTGA consulted with PricewaterhouseCoopers LLP regarding any
of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation
S-K.

ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.


     (c)  Exhibits

          Exhibit
          Number    Description
          -------   -----------
          16.1      Letter of Arthur Andersen LLP regarding change in certifying
                    accountant


                                       2



                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrants have duly caused this report to be signed on their behalf by the
undersigned thereunto duly authorized.


                                          Mohegan Tribal Gaming Authority

Date:  April 5, 2002
                                          /s/  Mark F. Brown
                                          By:  Mark F. Brown
                                          Chairman of the Mohegan Tribal
                                            Management Board

                                          /s/  Jeffrey E. Hartmann
Date:  April 5, 2002                      By:  Jeffrey E. Hartmann
                                          Executive Vice President of Finance
                                            and Chief Financial Officer

- --------------------------------------------------------------------------------


                                  EXHIBIT INDEX

          Exhibit
          Number    Description
          -------   -----------
          16.1      Letter of Arthur Andersen LLP regarding change in certifying
                    accountant



                                       E-1

EX-16.1

                                                                    Exhibit 16.1

                        [Arthur Andersen LLP Letterhead]


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

April 5, 2002

Dear Sir/Madam:

We have read the first, second, third and fourth paragraphs of Item 4 included
in the Form 8-K dated April 5, 2002 of the Mohegan Tribal Gaming Authority to
be filed with the Securities and Exchange Commission and are in agreement with
the statements contained therein.

Very truly yours,


/s/ Arthur Andersen LLP
Arthur Andersen LLP