8-K

                                  UNITED STATES
- -                       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) June 1, 2004

                          AMERICAN UNITED GLOBAL, INC.
             (Exact name of registrant as specified in its charter)


   Delaware                      001-13549                    95-4359228
(State or other           (Commission File Number)          (IRS Employer
jurisdiction of                                          Identification No.)
incorporation)




                              11108 NE 106th PLACE
                           KIRKLAND, WASHINGTON 98033

          (Address of principal executive offices, including zip code)

                                ( 425-869-7410 )
              (Registrant's telephone number, including area code)




Item 4. Changes in Registrant's Certifying Accountant

       (a) Previous independent accountants

     The Board of Directors and Audit Committee of American United Global,  Inc.
dismissed its independent accountants, Eisner, LLP, on June 1, 2004. Eisner, LLP
was engaged as the Company's certifying accountant on July 24, 2003. Eisner, LLP
performed no audits on the financial  statements of American United Global, Inc.
In  connection  with  its  reviews  of  the  quarterly   consolidated  financial
statements of American United Global,  Inc.  performed during the period between
July 24, 2003 and June 1, 2004,  there have been no  disagreements  with Eisner,
LLP on matters of  accounting  principles  or practices  or financial  statement
disclosure.  American United Global, Inc. has requested that Eisner, 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  June 3, 2004 is  attached  as
exhibit 16.0 to this Form 8-K.


      (b) New independent accountants

     American  United Global,  Inc. with the approval of the Audit  Committee of
the  Board  of  Directors,  engaged  Seligson  &  Giannattasio,  LLP as its  new
independent accountants as of June 1, 2004.


     During the two fiscal years and the subsequent  interim period prior to the
engagement  of Seligson $  Giannattasio,  LLP on June 1, 2004,  American  United
Global,  Inc. did not consult with  Seligson &  Giannattasio,  LLP regarding the
application  of  accounting  principles  to any  specific  transaction,  whether
completed  or proposed;  on the type of audit  opinion that might be rendered on
American United Global, Inc.'s financial  statements;  or on any matter that was
either the subject of a disagreement or a reportable event.


Item 5. Other Events

Exhibit 16.0    Eisner, LLP letter related to Item 4(a).





                                        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.



                                               AMERICAN UNITED GLOBAL, INC.



                                               By: /s/ David M. Barnes
                                               -----------------------
                                               David M. Barnes
                                               Chief Financial Officer



Dated: June 4, 2004

EX-16

                                             Eisner LLP
                                             Accountants and Advisors

                                             750 Third Avenue
                                             New York, NY 10017-2703
                                             Tel. 212.949.8700 Fax 212.891.4100
                                             www.eisnerllp.com






June 3, 2004

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

Re: American United Global, Inc.

We have read Item 4 of Form 8-K dated June 4, 2004 of  American  United  Global,
Inc. and are in agreement  with the statements  contained in paragraph  4(a). We
have no basis  to  agree or  disagree  with  the  statements  of the  registrant
contained in paragraph 4(b).

Very truly yours,

/s/ Eisner LLP
- -----------------

Eisner LLP