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                                    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)
                               September 17, 1997

                             EMERALD FINANCIAL CORP.
                             -----------------------
             (Exact name of Registrant as specified in its Charter)

        Ohio                       000-22201                  34-1842953
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        (State or other            (Commission File No.)      (IRS Employer
        jurisdiction of                                       Identification
        incorporation)                                        Number)

        14092 Pearl Road, Strongsville, Ohio                      44136
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        (Address of principal executive offices)                (Zip code)

        Registrant's telephone number, including area code: (440) 238-7311

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


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Item 4.     Changes in Registrant's Certifying Accountant

      a)    Deloitte & Touche LLP was previously the principal accountants for
            Emerald Financial Corp. (the Company). On September 17, 1997, that
            firm's appointment as principal accountants was terminated by the
            Company. The decision to change accountants was approved by the
            audit committee of the board of directors.

            In connection with the audits of the two fiscal years ended December
            31, 1996 and the subsequent interim period through September 17,
            1997, there were no disagreements with Deloitte & Touche LLP on any
            matter of accounting principle or practices, financial statement
            disclosure, or auditing scope or procedures, which disagreements if
            not resolved to their satisfaction would have caused them to
            reference to the subject matters of the disagreements in connection
            with their opinion.

            The audit reports of Deloitte & Touche LLP on the consolidated
            financial statements of the company and subsidiaries as of and for
            the years ended December 31, 1996 and 1995, did not contain any
            adverse opinion or disclaimer of opinion, nor were they qualified or
            modified as to uncertainty, audit scope, or accounting principles.

            The Company requested that Deloitte & Touche LLP furnish the Company
            with a letter , as promptly as possible, addressed to the Securities
            and Exchange Commission, stating whether it agrees with the
            statements made in this Item 4, and if not, stating the respects in
            which they do not agree. This letter is not yet available, but will
            be filed as an exhibit to an amendment of this Report.

      b)    On September 17, 1997, the Company engaged KPMG Peat Marwick LLP as
            the Company's principal accountants.


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                                    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.

                                            EMERALD FINANCIAL CORP.

Date:    September 22, 1997                 By:  /s/ John F. Ziegler
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                                            John F. Ziegler
                                            Executive Vice President and Chief 
                                            Financial Officer