8-K

 		   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):   December 4, 1996


		     Apple Computer, Inc.
(Exact name of registrant as specified in its charter)  


California			 0-10030		   94-2404110
(State or other 		(Commission File	(I.R.S. Employer
jurisdiction of			   Number)		Identification No.)
incorporation or
organization)	

	
	1 Infinite Loop, Cupertino, California 95014
	  (Address of principal executive offices) 


 Registrant's telephone number, including area code:  (408) 996-1010


			Not Applicable
	(Former name or former address, if changed since last report.) 
   
		  Exhibit Index on Page 3
			
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Items 1 through 3, 5, 6 and 8 Not Applicable.

Item 4.	Changes in Registrant's Certifying Accountant

	On December 4, 1996, the Audit and Finance Committee of the 
Registrant's Board of Directors recommended, and the Registrant's Board of 
Directors approved, the engagement of the independent certified public 
accounting firm of KPMG Peat Marwick LLP to audit the consolidated financial 
statements of the Registrant for the year ending September 26, 1997. 
Accordingly, the engagement of Ernst & Young LLP as the Registrant's 
independent auditors will be discontinued effective upon conclusion of the 
audit of the Registrant's consolidated financial statements for the year ended 
September 27, 1996. 

	The reports of Ernst & Young LLP on the Registrant's consolidated 
financial statements for each of the two fiscal years in the period ended 
September 29, 1995 did not contain an adverse opinion or a disclaimer of 
opinion and were not qualified or modified as to uncertainty, audit scope or 
accounting principles and the report of Ernst & Young LLP on the Registrant's 
consolidated financial statements for the year ended September 27, 1996 is not 
expected to contain an adverse opinion or a disclaimer of opinion or to be 
qualified or modified as to uncertainty, audit scope or accounting principles. 

	In connection with the audits of the Registrant's consolidated 
financial statements for each of the two fiscal years ended September 27, 1996 
and September 29, 1995 and the subsequent interim period prior to December 4, 
1996, there were no disagreements between the Registrant and Ernst & Young LLP
on any matters of accounting principles or practices, financial statement 
disclosure, or auditing scope and procedures 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 reports.

	There were no reportable events (as defined in Regulation S-K Item 
304(a)(l)(v)) during the two fiscal years ended September 27, 1996 and 
September 29, 1995 and the subsequent interim period prior to December 4, 1996.

	The Registrant has not consulted with KPMG Peat Marwick LLP during the
last two years or subsequent interim period prior to December 4, 1996 on either 
the application of accounting principles or the type of opinion KPMG Peat 
Marwick LLP might issue on the Registrant's financial statements.

	The Registrant requested Ernst & Young LLP to furnish it with a letter 
addressed to the Securities and Exchange Commission stating whether or not 
Ernst & Young LLP agrees with the above statements, which letter is attached as
Exhibit 16.1.

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

	(c)	Exhibits
		
		Number	Exhibit				Page

		16.1	Letter of Ernst & Young LLP	  4	 
			regarding change in certifying 
			accountant

	



				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.


				APPLE COMPUTER, INC.



				By:	/s/Fred D. Anderson				
					Fred D. Anderson,
					Executive Vice President and 
					Chief Financial Officer

Date:  December 13, 1996

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EX-2

ERNST & YOUNG LLP	55 Almaden Boulevard		Phone:  408 947 5500
			San Jose, California 95113	Fax:    408 294 2744
							Telex:    701974








December 13, 1996




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




Gentlemen:


We have read Item 4 of Form 8-K dated December 13, 1996 of Apple Computer,
Inc. and are in agreement with the statements contained in the second, third,
fourth and sixth paragraphs therein. We have no basis to agree or disagree
with other statements of the registrant contained therein.


						Very truly yours,


						/s/Ernst & Young LLP








	Ernst & Young LLP is a member of Ernst & Young International, Ltd.

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