8-K/A

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 8-K/A
                                (Amendment No. 2)

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


       Date of Report (Date of earliest event reported): January 17, 2001


                             EBIZ ENTERPRISES, INC.
             (Exact name of registrant as specified in its charter)


            Nevada                       0-27721                 84-1075269
(State or other Jurisdiction of    (Commission File No.)       (IRS Employer
         Incorporation                                       Identification No.)


                              15695 North 83rd Way
                            Scottsdale, Arizona 85260
        (Address of Registrant's Principal Executive Offices) (Zip Code)


                                 (480) 778-1000
              (Registrant's telephone number, including area code)

ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

     Effective January 17, 2001, Arthur Andersen, LLP ("AA"), the independent
accountant of Ebiz Enterprises, Inc., resigned and provided written notice that
the client-auditor relationship between Ebiz and AA had ceased. AA did not
specify any reason for terminating the relationship in its notice. The letter
received from AA was attached as an exhibit to the Form 8-K as filed on January
22, 2001.

     AA issued its Report of Independent Public Accountants related to Ebiz's
financial statements for fiscal years ended June 30, 2000 and 1999. These
opinions were qualified by the assumption that Ebiz would continue as a going
concern. Except for the going concern assumption, AA's report related to Ebiz's
financial statements for the fiscal year ended June 30, 2000 and 1999 did not
contain any adverse opinion, disclaimer of opinion or any qualification or
modification as to uncertainty, audit scope or accounting principles. Management
of Ebiz is unaware of any disagreements with AA related to any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure during its fiscal years ended June 30, 2000 and 1999 or any
subsequent interim period preceding the resignation.

     The Board of Directors has not taken any formal action with respect to the
resignation. Management has retained Semple & Cooper LLP as its new independent
accountant.

     AA's letter stating its agreement with the statements in this Form 8-K/A is
attached as an exhibit hereto.

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

Exhibit        Description
- -------        -----------
16.1(1)        Arthur Andersen, LLP letter of resignation as principal
               independent accountant dated January 17, 2001.

16.2(2)        Arthur Andersen, LLP letter stating agreement with matters stated
               in Form 8-K dated January 24, 2001.

16.3           Arthur Andersen, LLP letter stating agreement with matters stated
               in Form 8-K/A (Amendment No. 2) dated March 22, 2001.

- ----------
(1)  Incorporated by reference from Form 8-K related to event occurring on
     January 17, 2001 and filed on January 22, 2001.
(2)  Incorporated by reference from form 8-K/A related to event occurring on
     January 17, 2001 and filed on January 26, 2001.

                                        2

                                   SIGNATURES

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.


                                        EBIZ ENTERPRISES, INC.


                                        By: /s/ Ray Goshorn
                                            ------------------------------------
                                            Ray Goshorn,
                                            Chief Financial Officer


Dated: March 23, 2001

                                        3

EX-16.3

                                                                    Exhibit 16.3


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

March 22, 2001

Dear Sir/Madam:

We have read the 4  paragraphs  of Item 4 included in the Form 8-K/A  (Amendment
No. 2) dated  March 23,  2001 of Ebiz  Enterprises,  Inc.  to be filed  with the
Securities  and Exchange  Commission  and are in agreement  with the  statements
contained therein.

Very truly yours,


William E. Siwek

cc: Mr. David Shaw, Chief Executive Officer, Ebiz Enterprises, Inc.