UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549
                                    FORM 8-K
                                 CURRENT REPORT
   PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES AND EXCHANGE ACT OF 1934
                               September 25, 2001
                  Date of Report (Date of earliest reported)
                           X CHANGE CORPORATION, INC.
               (Exact name of registrant as specified in charter)
           Delaware                       002-41703              51-0356301
(State of incorporation or other       (Commission File        (IRS Employer
          jurisdiction)                    Number)           Identification No.)
                            150 North Michigan Avenue
                                Chicago, IL 60601
                    (Address of principal executive offices)
                                 (312) 946-1006
               Registrant's telephone number, including area code

ITEM 4.    CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT


On September 25, 2001, the Company dismissed its certifying accountant, Robison,
Hill  &  Co.  ("Robison,  Hill").  Robison,  Hill's  reports  on  the  financial
statements  for the years  ended  December  31, 2000 and 1999 did not contain an
adverse opinion or disclaimer of opinion,  and were not qualified or modified as
to uncertainty, audit scope or accounting principles. The decision to change its
certifying  accountant was approved by the Company's Board of Directors.  During
the years ended December 31, 2000 and 1999 , and the  subsequent  interim period
through  September  25,2001  the  Company  has not had  any  disagreements  with
Robison,  Hill on any matter of accounting  principles  or practices,  financial
statement  disclosure or auditing  scope or  procedure.  The Company has engaged
Stefanou & Company LLP ("Stefanou") as its certifying accountant as of September
13, 2001 for the  Company's  fiscal year ending April 30, 2002.  The Company has
not consulted Stefanou previously.

         Robison, Hill's letter, which is required pursuant to Item 304(a)(3) of
Regulation S-B, is attached.

Item 7.  Financial Statements and Exhibits.

Exhibit No.
------------

16       Letter from Robison,  Hill & Co. to the Commission  dated September 13,
         2001.


ITEM 8.  CHANGE IN YEAR END

On September 25, 2001, the Board of Directors of the Company approved the change
of the Company's  fiscal year end from December 31 to March 31. The Company does
not  intend to file a Form 10QSB for the  "transition  period",  as the  Current
Report on Form 8-K,  dated on July 12 , 2001 and amended on September  25, 2001,
covers the transition period.


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 authorized

Date:  September 25, 2001

                                         /s/ Cary Grant
                                          --------------
                                            Cary Grant
                                            President

EX-16




LETTER FROM ROBISON, HILL & CO.







Securities and Exchange Commission
Washington, DC  20549

Re: X Change Corporation, Inc.
File No. 002-41703

Dear Sir or Madam:

         We have read Item 4 of the Form 8-K of dated  September  25, 2001,  and
agree with the statement contained thereon.


                                               /s/ ROBISON, HILL & CO.
                                               -----------------------
                                               CERTIFIED PUBLIC ACOUNTANTS

Salt Lake City, Utah
September 25, 2001