SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C. 20549

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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)   June 8, 2001

                           RECONDITIONED SYSTEMS, INC.
               (Exact name of registrant as specified in charter)

         Arizona                    0-20924                   86-0576290
(State or other jurisdiction  (Commission File Number)      (IRS Employer
       of incorporation)                                    Identification No.)

                    444 West Fairmont, Tempe, Arizona 85282
                    (Address of principal executive offices)

                                  480-968-1772
                (Registrant's telephone number, including area code)

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





Item 4.           Changes in Registrant's Certifying Accountant.

                  On   June  8,   2001,   Registrant's   principal   independent
accountant,  Semple & Cooper,  LLP, sent a resignation letter to the Registrant.
The letter did not state a reason for the resignation.  Semple & Cooper verbally
indicated that its decision to resign was based on a dispute over the fee agreed
to in the  Engagement  Letter between the Registrant and Semple & Cooper for the
Company's audit for the year ended March 31, 2001.  Semple & Cooper's reports on
the Registrant's  financial statements for the past two years did not contain an
adverse  opinion  or  disclaimer  of  opinion,  and  were  not  modified  as  to
uncertainty,  audit scope, or accounting principles. There were no disagreements
with  Semple & Cooper  on any  matter of  accounting  principles  or  practices,
financial  statement  disclosure or auditing scope or procedure.  The Registrant
has authorized Semple & Cooper to respond fully to the inquires,  if any, of the
successor accountant once one has been appointed.

Item 7. Exhibits

        Engagement Letter between Semple & Cooper, LLP and the Registrant.


                                   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.

                           Reconditioned Systems, Inc.

Date:  June 15, 2001                                 __________________________
                                                     Dirk D. Anderson
                                                     Chief Executive Officer