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                       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

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                Date of Report (Date of earliest event reported)

                                December 12, 2002


                                  AmREIT, Inc.
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             (Exact name of registrant as specified in its charter)


                          Maryland                000-28378
               (State of Incorporation) (Commission File Number)
                                   76-0410050
                       (IRS Employer Identification No.)

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                8 Greenway Plaza, Suite 824, Houston, Texas 77046
               (Address of principal executive offices) (Zip Code)

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                                 (713) 850-1400
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              (Registrant's telephone number, including area code)


                                      [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) On December 12, 2002, the Registrant dismissed Deloitte & Touche LLP as its
independent public accountants,  effective  immediately.  The change was made by
the Audit  Committee  of the Board of Directors  of the  Registrant.  Management
sought and received  proposals from three other  independent  public  accounting
firms.  These  proposals  were  submitted  from three other  independent  public
accounting  firms.  These  proposals  were submitted to the  Registrant's  Audit
Committee, which selected KPMG LLP as the Registrant's new auditors.

Deloitte & Touche's   reports  on  the   Registrant's   consolidated   financial
statements  for the latest two fiscal years ended December 31, 2001 and December
31, 2000 did not contain an adverse  opinion or  disclaimer  of opinion and were
not qualified as to uncertainty,  audit scope or accounting  principles.  During
the Registrant's fiscal years ended December 31, 2001 and December 31,  2000 and
subsequent interim periods preceding the dismissal,  there were no disagreements
with  Deloitte & Touche  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  Deloitte & Touche,  would
have caused it to make  reference to the subject matter of the  disagreement  in
connection  with its  reports.  During the two most recent  fiscal years and the
subsequent  interim period through  December 12, 2002,  there were no reportable
events (as described in Regulation S-K Item 304  (a)(1)(v)).  The Registrant has
furnished  Deloitte & Touche  with a copy of the disclosure contained herein and
requested that Deloitte & Touche furnish to the Registrant a letter addressed to
the  Securities  and  Exchange  Commission  stating  whether it agrees with such
disclosure.  A  copy  of  such  letter  dated  December 17,2002  is  filed  as
Exhibit 16 hereto.

(b) On  December  12,  2002,  the  Registrant  engaged  KPMG LLP  to  audit  the
Registrant's financial statements for the year ending December 31, 2002.  During
the  Registrant's  two most recent  fiscal  years ended  December 31, 2001,  and
December 31, 2000,  and the subsequent interim period through December 12, 2002,
the  Registrant  did not consult with  KPMG LLP  regarding any of the matters or
events set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.

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

        Exhibit Number                           Description
              16                 Letter dated  December 17, 2002 from
                                 Deloitte & Touche  LLP to the  Securities and
                                 Exchange Commission




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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.

                                      AmREIT, Inc.



                                    By:        /s/ H. Kerr Taylor
                                                   H. Kerr Taylor, President
Dated:  December 17,2002



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                                                                      Exhibit 16


December 17, 2002

Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C.  20549

Dear Sirs/Madams:

We have read Item 4 of AmREIT, Inc.'s Form 8-K dated December 12, 2002, and have
the following comments:

1.       We agree with the statements made in paragraph 2.

2.       We have no basis on which to agree or disagree with the statements made
         in paragraphs 1 and 3.

Yours truly,

/s/Deloitte & Touche

Deloitte & Touche LLP