8-K

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                       PURSUANT TO SECTION 13 OR 15(d) OF
                     THE SECURITIES AND EXCHANGE ACT OF 1934

        Date of Report (date of earliest event reported): October 2, 2003

                 CUNO INCORPORATED SAVINGS AND RETIREMENT PLAN
- --------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

                                    Delaware
                                    --------
                 (State or other jurisdiction of incorporation)

                000-21109                                 06-1159240
                ---------                                 ----------
        (Commission File Number)               (IRS Employer Identification No.)


          400 Research Parkway
          Meriden, Connecticut                               06450
- --------------------------------------------------------------------------------
(Address of principal executive offices)                  (Zip Code)


                                 (203) 237-5541
                                 --------------
              (Registrant's telephone number, including area code)

Item 4.   Change in Registrant's Certifying Public Accountant

(a)   Previous independent accountants

      (i) On October 2, 2003, the Audit Committee of the Board of Directors
      of CUNO Incorporated (the "Registrant") notified Ernst & Young LLP that
      it was being dismissed as the independent accountants of the CUNO
      Incorporated Savings and Retirement Plan (the "Plan"). The Audit
      Committee of the Board of Directors of the Registrant approved the
      decision to change auditors.

      (ii) The reports of Ernst & Young LLP on the financial statements of
      the Plan for the fiscal years ended December 31, 2002 and 2001 did not
      contain an adverse opinion or disclaimer of opinion and were not
      qualified or modified as to uncertainty, audit scope or accounting
      principles.

      (iii) In connection with its audits for the two most recent fiscal
      years and through October 2, 2003, there were no disagreements with
      Ernst & Young LLP on any matter of accounting principles or practices,
      financial statement disclosure or auditing scope or procedure, which
      disagreement, if not resolved to the satisfaction of Ernst & Young LLP,
      would have caused them to make reference thereto in their reports on the
      financial statements for such years.

      (iv) During the two most recent fiscal years and through October 2,
      2003, there have been no reportable events (as defined by Regulation S-K
      Item 304(a)(1)(v)).

      (v) The Registrant has provided Ernst & Young LLP with a copy of the
      foregoing disclosure and has requested that Ernst & Young LLP furnish it
      with a letter addressed to the Securities and Exchange Commission (the
      "SEC") stating whether or not it agrees with the above statements.  A
      copy of the letter from Ernst & Young LLP dated October 7, 2003 is filed
      as Exhibit 16.1 to this Form 8-K.

(b)   New independent accountants

      (i) Effective on October 2, 2003, the Audit Committee of the Board of
      Directors engaged PricewaterhouseCoopers LLP as the new independent
      accountants of the Plan.  The engagement is subject to acceptance by
      PricewaterhouseCoopers LLP after completion of their internal procedures.
      PricewaterhouseCoopers LLP had not been consulted by the Registrant during
      the two most recently completed fiscal years and through October 2, 2003
      with regard to either: (i) the application of accounting principles to a
      specified transaction, either completed or proposed, or the type of audit
      opinion that might be rendered on the Plan's financial statements; and
      neither a written report was provided to the Registrant or oral advice was
      provided that PricewaterhouseCoopers concluded was an important factor
      considered by the Registrant in reaching a decision as to the accounting,
      auditing or financial reporting issue, or (ii) any matters that were
      either the subject of a disagreement, as that term is defined in Item
      304(a)(1)(iv) of Regulation S-K, or a reportable event, as that term is
      defined in 304 (a) (1) (v) of Regulation S-K.




Item 7. Financial Statements and Exhibits

(c)    Exhibits

       16.1   Letter from Ernst & Young LLP to the Securities and Exchange
              Commission dated October 7, 2003.



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.




Date     October 7, 2003
     -----------------------



By /s/ Frederick C. Flynn, Jr.
   ---------------------------
Frederick C. Flynn, Jr.
Senior Vice President -
Finance and Administration,
Chief Financial Officer
and Assistant Secretary

                                CUNO INCORPORATED
                                  EXHIBIT INDEX
                                  -------------


Exhibit Number             Description
- --------------             -----------
16.1                       Letter regarding change in certifying accountant

EX-16.1

                                                                    Exhibit 16.1




October 7, 2003

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

We have read Item 4 of Form 8-K dated October 2, 2003 of the CUNO Incorporated
Savings and Retirement Plan and are in agreement with the statements contained
in paragraphs (a)(i), (a)(ii), (a)(iii) and (a)(iv) therein. We have no basis to
agree or disagree with the other statements of the Registrant contained therein.

                                        Very truly yours,

                                        /s/ Ernst & Young LLP




cc     Frederick C. Flynn, Jr.
       Senior Vice President - Finance and Administration
       Chief Financial Officer
       400 Research Parkway
       Meriden, Connecticut 06450

       Mr. John M. Galvin
       Chairman of the Audit Committee
       CUNO Incorporated
       400 Research Parkway
       Meriden, Connecticut 06450