SECURITIES AND EXCHANGE COMMISSION  
		   Washington, D. C.  20549  
 
 
		  AMENDMENT NO. 1 TO 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		(I.R.S. Employer
jurisdiction of			File 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
				1


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 was discontinued 
effective December 19, 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 27, 
1996 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. 

	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 and 
including December 19, 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 and 
including December 19, 1996.

	The Registrant has not consulted with KPMG 
Peat Marwick LLP during the last two years or 
subsequent interim period prior to and including 
December 19, 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.
			2



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

	(c)	Exhibits
		
	Number	Exhibit		     	Page
	16.1	Letter of Ernst &	  4
		Young LLP     
		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 20, 1996
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