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) July 24, 2002

                                IOS Capital, LLC
             (Exact name of registrant as specified in its charter)




   DELAWARE                      File No. 0-20405               23-2493042
 ------------                 ---------------------          ------------------
  (State or other              (Commission File               (IRS Employer
  jurisdiction of              Number)                        Identification
  incorporation)                                              Number)


                      1738 Bass Road, Macon, Georgia 31210


       Registrant's telephone number, including area code: (912) 471-2300
                                                           --------------



                                 Not Applicable
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          (Former name or former address, if changed since last report)






         Item 5.  Other Events
                  ------------

         On July 24, 2002, the Registrant's parent, IKON Office Solutions, Inc.
("IKON" or the "Company"), announced results for the third quarter of fiscal
year 2002. IKON's press release dated July 24, 2002 containing further detail is
attached.

         This report includes information which may constitute forward-looking
statements within the meaning of the federal securities laws. These
forward-looking statements include, but are not limited to, statements relating
to the Company's outlook for the fourth quarter and fiscal year 2002, our
long-term profitability and growth opportunities, and the execution and impact
of the Company's strategies. Although IKON believes the expectations contained
in such forward-looking statements are reasonable, it can give no assurances
that such expectations will prove correct. Such forward-looking statements are
based upon management's current plans or expectations and are subject to a
number of risks and uncertainties, including, but not limited to: risks and
uncertainties relating to conducting operations in a competitive environment and
a changing industry; delays, difficulties, management transitions and employment
issues associated with consolidation of, and/or changes in business operations;
managing the integration of existing and acquired companies; risks and
uncertainties associated with existing or future vendor relationships; and
general economic conditions. Certain additional risks and uncertainties are set
forth in IKON's 2001 Annual Report on Form 10-K/A filed with the Securities and
Exchange Commission. As a consequence of these and other risks and
uncertainties, IKON's current plans, anticipated actions and future financial
condition and results may differ materially from those expressed in any
forward-looking statements.



Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits.
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c.   The following exhibits are furnished in accordance with the provisions of
     Item 601 of Regulation S-K:

     (99) Press Release dated July 24, 2002.








                                    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.



                                       IOS Capital, LLC




                                       By: /s/ HARRY KOZEE
                                           --------------------------
                                           Harry Kozee
                                           Vice President - Finance



Dated:  July 31, 2002