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) January 7, 2001


                Commission file Number 000-31713

                       THE FURNISHING CLUB
     (Exact Name of Registrant as Specified in its Charter)



NEVADA                                               88-0455472
(State of other jurisdiction of                      (I.R.S.
Employer
incorporation or organization)
Identification Number)




7386 Cobble Field St
Las Vegas, Nevada                                    89123
(Address of principal executive offices)             (Zip Code)




                         (702) 458-6950
        (Registrant's Executive Office Telephone Number)


ITEM 1.   CHANGES IN CONTROL OF REGISTRANT
No events to report.

ITEM 2.   ACQUISITION OR DISPOSITION OF ASSETS
No events to report.

ITEM 3.   BANKRUPTCY OR RECEIVERSHIP
No events to report.

ITEM 4.   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

Due to the death of The Furnishing Club ( the "Company") auditor
the Company's board of directors held a special meeting and voted
to replace its auditor, until the Company's new auditor can be
ratified by the majority of the Company's Stockholders.

Barry L. Friedman, CPA, was the Company's original auditor, and
has been the Company's auditor since the Company's inception on
March 22, 2000.  Mr. Friedman died on January 27, 2001.

The Barry L. Friedman, CPA, report in the Company's financials
statement at March 22, 2000 (inception) to December 31, 2000 did
not contain an adverse opinion or disclaimer of opinion, nor were
such report qualified or modified as to uncertainty, audit scope
or accounting principles, with the exception of a going concern
uncertainty qualification with respect to the respective year
ended December 31, 2000.

During the past year and the subsequent interim period through
January 27, 2001, Barry L. Friedman, CPA and the Company have not
had any disagreements on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure, which disagreement, if not resolved to the
satisfaction of Barry Friedman, CPA, would have caused it to make
reference to the subject matter of the disagreement in connection
with their report and the financial statement for such year.
During such period, there were no "reportable events" within the
meaning of Item 304 (a) (1) (v) of Regulation S-K.

Since Mr. Barry Friedman died unexpectedly, the Registrant is
unable to provide a letter to the SEC stating whether or not
their former CPA agrees with the above statements.

New independent accountants
- ------------------------------

Through a Board Resolution, the Registrant has engaged G. Brad
Beckstead, CPA, as its new independent accountant. Since the
Company's inception March 22, 2000 and through December 31, 2000,
the Registrant has not consulted with G. Brad Beckstead, CPA on
items which (1) were or should have been subject to SAS 50 or (2)
concerned the subject matter of a disagreement or reportable
event with the former auditor (as described in Regulation S-K
Item 304(a)(2)).

ITEM 5.   OTHER EVENTS
No events to report.

ITEM 6.   RESIGNATIONS OF DIRECTORS AND EXECUTIVE OFFICERS
No events to report.

ITEM 7.   FINANCIAL STATEMENTS AND EXHIBITS
No events to report.

ITEM 8.   CHANGE IN FISCAL YEAR
No events to report

ITEM 9.   REGULATION FD DISCLOSURE
No events to report



                           SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this Current Report on Form
8-K to be signed on its behalf by the undersigned hereunto duly
authorized.


                                  THE FURNISHING CLUB


                                  By:/s/ Hue Do
                                     Hue Do, President


Date:     April 30, 2001