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 AND EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported)       November 29, 1999
                                                       November 29, 1999
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                               WESTERN BEEF, INC.
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               (Exact name of registrant as specified in charter)

     Delaware                         0-4485                     13-3266114
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(State of other jurisdiction     (Commission file no.)       (I.R.S. employer
 of incorporation)                                           identification no.)

47-05 Metropolitan Avenue, Ridgewood, N.Y.                       11385
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(Address of principal executive offices)                      (Zip code)


Registrant's telephone number, including area code (718) 417-3770
                                                   -------------------

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



Item 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(a)      Previous independent accountants

(i)      On November 29, 1999, Western Beef, Inc. (the "Registrant") dismissed
         PricewaterhouseCoopers LLP as its independent accountants. The
         Registrant's Audit Committee and Board of Directors participated in and
         approved the decision to change independent accountants.

(ii)     The reports of PricewaterhouseCoopers LLP on the financial statements
         for the past two fiscal years contained no adverse opinion or
         disclaimer of opinion and were not qualified or modified as to
         uncertainty, audit scope or accounting principle.

(iii)    In connection with its audits for the two most recent fiscal years and
         through November 29, 1999, there have been no disagreements with
         PricewaterhouseCoopers LLP on any matter of accounting principles or
         practices, financial statement disclosure, or auditing scope or
         procedure, which disagreements if not resolved to the satisfaction of
         PricewaterhouseCoopers LLP would have caused them to make reference
         thereto in their report on the financial statements for such years.

(iv)     The Registrant has requested that PricewaterhouseCoopers LLP furnish it
         with a letter addressed to the SEC stating whether or not it agrees
         with the above statements. A copy of such letter, dated December 2,
         1999 is filed as Exhibit 16 to this Form 8-K.

(b)      New independent accountants

(i)      The Registrant engaged Richard A. Eisner & Company, LLP ("Eisner") as
         its new independent accountants as of November 29, 1999. During the two
         most recent fiscal years and through November 29, 1999, the Registrant
         has not consulted with Eisner regarding either (i) the application of
         accounting principles to a specified transaction, either completed or
         proposed; or the type of audit opinion that might be rendered on the
         Registrant's financial statements, and neither a written report was
         provided to the Registrant nor oral advice was provided that Eisner
         concluded was an important factor considered by the Registrant in
         reaching a decision as to an accounting, auditing or financial
         reporting issue; or (ii) any matter that was either the subject of a
         disagreement, as that term is defined in Item 304(a)(1)(iv) of
         Regulation S-K and the related instructions to Item 304 of Regulation
         S-K, or a reportable event, as that term is defined in Item
         304(a)(1)(v) of Regulation S-K.

Item 7.  FINANCIAL STATEMENTS AND EXHIBITS

                  (C)      Exhibits

                           16       Letter of PricewaterhouseCoopers LLP




                                   SIGNATURES


              Pursuant to the requirements of the Securities Exchange Act of
1934, Registrant has duly caused this Report to be signed on its behalf by the
undersigned, thereunto duly authorized.


                                            WESTERN BEEF, INC.
                                               (Registrant)

                                      By:   /s/ PETER CASTELLANA, JR.
                                            ---------------------------------
                                            Peter Castellana, Jr.
Dated:        November 29, 1999             President

EX-16

                                                                      Exhibit 16


December 2, 1999

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

Commissioners:

We have read the statements made by Western Beef, Inc. (copy attached), which
we understand will be filed with the Commission, pursuant to Item 4 of Form
8-K, as part of the Company's Form 8-K report dated November 29, 1999. We
agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,



PricewaterhouseCoopers LLP