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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) June 20, 2000

TRUSERV CORPORTION
(Exact Name of Registrant as Specified in Its Charter)

DELAWARE
(State or Other Jurisdiction of Incorporation)

           2-20910                            36-2099896
     (Commission File Number)             (I.R.S. Employer Identification No.)

8600 WEST BRYN MAWR AVENUE, CHICAGO, ILLINOIS          60631-3505
(Address of Principal Executive Offices)               (Zip Code)

                               773-695-5000
          (Registrant's Telephone Number, Including Area Code)

                             Not Applicable
       (Former Name or Former Address, if Changed Since Last Report)















Item 4.   Changes in Registrant's Certifying Accountant.

On June 20, 2000, TruServ Corporation dismissed Ernst & Young LLP as its
independent accountants.  The decision to change independent accountants was
recommended by the Registrant's Audit and Finance Committee and approved by the
Board of Directors.

The reports of Ernst & Young LLP on the financial statements for 1998 and 1999
contained no adverse opinion or disclaimer of opinion.  Additionally, their
opinion was not qualified or modified as to uncertainty, audit scope or
accounting principles.

In connection with its audits for 1998, 1999, and through June 20, 2000, there
have been no disagreements with Ernst & Young LLP on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure which, if not resolved to the satisfaction of Ernst & Young LLP,
would have caused Ernst & Young LLP to make reference to the matter in their
report.  Ernst & Young LLP notified the Registrant and the Registrant's Audit
and Finance Committee in a letter dated April 14, 2000, that internal controls
necessary for the Registrant to develop reliable financial statements did not
exist during the year ended December 31, 1999.   The Registrant's Audit and
Finance Committee has discussed the internal control weaknesses with Ernst &
Young LLP.  The Registrant has authorized Ernst & Young LLP to respond fully to
the inquiries of the successor accountant concerning the foregoing.

Since year-end, the Registrant has taken corrective actions to strengthen
internal controls.

The Registrant has requested that Ernst & Young LLP furnish it with a letter
addressed to the SEC stating whether or not it agrees with the above statements.
A copy of that letter dated June 27, 2000, is filed as Exhibit 1 to this
Form 8-K.



















                              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.

                                         TRUSERV CORPORATION
                                  		 (Registrant)

Date: June 27, 2000      		    By  /s/ Leonard G. Kuhr
                                        Name: Leonard G. Kuhr
                               	    Title: Senior Vice President
							    and Chief Financial Officer