8-K

                          UNITED STATES

               SECURITIES AND EXCHANGE COMMISSION
                      Washington D.C. 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): July 27, 2004

               Capital Environmental Resource Inc.
     (Exact name of registrant as specified in its charter)




     Ontario, Canada           000-25955        Not Applicable
     (State or other          (Commission      (I.R.S. Employer
     jurisdiction of          File Number)    Identification No.)
     incorporation)

1122 International Blvd., Suite 601
   Burlington Ontario, Canada                      L7L 6Z8
  (Address of principal                          (Zip Code)
   executive offices)


       Registrants' telephone number, including area code:
                           (905) 319-1237

                                 N/A
 (Former name or former address, if changed since last report.)



Item 4. Changes in Registrant's Certifying Accountant

As  a  result  of  our pending migration transaction,  the  Audit
Committee  of  the Board of Directors on July 27, 2004  appointed
the  U.S. member firm of BDO world wide, BDO Seidman LLP, as  our
principal  independent auditor for the year  ended  December  31,
2004.   BDO  Dunwoody LLP, the Canadian member firm of BDO  world
wide,  will  continue  to provide audit,  audit-related  and  tax
services as we continue to have significant operations located in
Canada.   The  decision  to  use BDO  Seidman  LLP  was  made  in
contemplation  of our migration transaction which  we  intend  to
execute  as  part  of our business strategy to  expand  into  the
United  States.  Under the migration transaction,  our  corporate
structure  will  be  reorganized so that  Waste  Services,  Inc.,
currently  a  United  States subsidiary of Capital  Environmental
Resource  Inc., will become the parent company of  our  corporate
group.    BDO  Dunwoody  LLP's  audit  report  on  our  Financial
Statements for the year ended December 31, 2003, did not  contain
an  adverse  opinion  or  a disclaimer of  opinion  and  was  not
qualified  or  modified  as  to  uncertainty,  audit   scope   or
accounting principles.

For  the  year ended December 31, 2003, and through the  date  of
this Form 8-K, there have been no disagreements with BDO Dunwoody
LLP   on  any  matter  of  accounting  principles  or  practices,
financial  statement disclosure or auditing scope  or  procedure,
which  disagreements  if  not  resolved  to  BDO  Dunwoody  LLP's
satisfaction  would  have caused them to make  reference  to  the
subject  matter  of  the  disagreement in connection  with  their
report.  For  the years ended December 31, 2003, and through  the
date  of this Form 8-K, there were no "reportable events" as that
term is described in Item 304(a)(1)(v) of Regulation S-K.

We  have  requested BDO Dunwoody LLP to furnish us with a  letter
addressed  to the Commission stating whether it agrees  with  the
above  statements. A copy of that letter, dated July 27, 2004  is
filed as Exhibit 16.1 to this Form 8-K.

During  the years ended December 31, 2003, and through  July  27,
2004,  we  did not consult BDO Seidman, LLP with respect  to  the
application  of accounting principles to a specified transaction,
either  completed or proposed, or the type of audit opinion  that
might  be  rendered  on our financial statements,  or  any  other
matters  or reportable events as defined in Item 304(a)(1)(v)  of
Regulation  S-K, other than in connection with carrying  out  the
review  procedures required under Appendix K of the SEC  Practice
Section rules (subsequently adopted by the PCAOB).

Item 7. Financial Statements, Pro Forma Financial Information and
Exhibits

(c) Exhibits:

Exhibit Number      Description
16.1           Letter from BDO Dunwoody LLP to the Securities and
               Exchange Commission dated July 27, 2004





                            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.


Date: July  27, 2004      CAPITAL ENVIRONMENTAL RESOURCE INC.
                          (Registrant)


                          By: /s/ Ronald L. Rubin
                          ____________________________________
                          Name:   Ronald L. Rubin
                          Title:  Executive Vice President,
                                  and Chief Financial Officer



                          EXHIBIT INDEX



16.1 Letter  from BDO Dunwoody LLP to the Securities and Exchange
     Commission dated July 27, 2004.

EX-16

                                                Exhibit 16.1



July 27, 2004



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

Gentlemen:

We  have been furnished with a copy of the response to Item 4  of
Form  8-K  for the event that occurred on July 27,  2004,  to  be
filed  by Capital Environmental Resource Inc.  We agree with  the
statements  made in the response insofar as they  relate  to  BDO
Dunwoody LLP.



/s/ BDO Dunwoody LLP