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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001035704-02-000349.txt : 20020702
<SEC-HEADER>0001035704-02-000349.hdr.sgml : 20020702
<ACCEPTANCE-DATETIME>20020702163439
ACCESSION NUMBER:		0001035704-02-000349
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20020628
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20020702

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEWPARK RESOURCES INC
		CENTRAL INDEX KEY:			0000071829
		STANDARD INDUSTRIAL CLASSIFICATION:	OIL & GAS FILED MACHINERY & EQUIPMENT [3533]
		IRS NUMBER:				721123385
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02960
		FILM NUMBER:		02695210

	BUSINESS ADDRESS:	
		STREET 1:		3850 N. CAUSEWAY BLVD
		STREET 2:		SUITE 1770
		CITY:			METAIRIE
		STATE:			LA
		ZIP:			70002
		BUSINESS PHONE:		5048388222

	MAIL ADDRESS:	
		STREET 1:		P O BOX 6411
		STREET 2:		II LAKEWAY CENTER STE 1770

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEW PARK MINING CO
		DATE OF NAME CHANGE:	19720828
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>d98144e8vk.txt
<DESCRIPTION>FORM 8-K DATED 6/28/02
<TEXT>
<PAGE>


================================================================================

                                  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
                                  June 28, 2002

                           Commission File No. 1-2960

                             NEWPARK RESOURCES, INC.



                             NEWPARK RESOURCES, INC.
             (Exact name of registrant as specified in its charter)



                     DELAWARE                               72-1123385
         (State or other jurisdiction of                 (I.R.S. Employer
          incorporation or organization)                Identification No.)



          3850 N. CAUSEWAY, SUITE 1770                        70002
               METAIRIE, LOUISIANA                          (Zip Code)
     (Address of principal executive offices)



                                 (504) 838-8222
                         (Registrant's telephone number)







================================================================================
<PAGE>


ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

On June 27, 2002, Newpark Resources, Inc., a Delaware corporation, ("Newpark"),
dismissed Arthur Anderson LLP ("Arthur Andersen") as its independent auditors,
and engaged Ernst & Young LLP ("Ernst & Young") to serve as its independent
auditors for the fiscal year ending December 31, 2002. The Arthur Andersen
dismissal and the Ernst & Young engagement were recommended by Newpark's Audit
Committee and approved by Newpark's Board of Directors and are effective
immediately.

Arthur Andersen's reports on Newpark's consolidated financial statements for
each of the past two fiscal years did not contain an adverse opinion or
disclaimer of opinion, nor were such reports qualified or modified as to
uncertainty, audit scope or accounting principles.

During the two most recent fiscal years and through the date of this report,
there were (i) no disagreements with Arthur Andersen on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure, which disagreement(s), if not resolved to Arthur Andersen's
satisfaction, would have caused Arthur Andersen to make a reference to the
subject matter of the disagreement(s) in connection with Arthur Andersen's
report; and (ii) no reportable events as defined in Item 304(a)(1)(v) of
Regulation S-K.

Newpark has provided Arthur Andersen with a copy of the foregoing disclosures.
Attached as Exhibit 16 is a copy of Arthur Andersen's letter, dated July 2,
2002, stating that it has found no basis for disagreement with such statements.

During each of the two most recent fiscal years and through the date of this
report, Newpark did not consult Ernst & Young with respect to the application of
accounting principles to a specified transaction, whether completed or proposed,
or the type of audit opinion that might be rendered on Newpark's consolidated
financial statements, or any other matters or reportable events as set forth in
Items 304(a)(2)(I) and (ii) of Regulation S-K.

ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

(c) Exhibits. The following exhibits are filed with this report.

<TABLE>
<CAPTION>
Exhibit Number    Description
- --------------    -----------
<S>               <C>
      16          Letter from Arthur Andersen LLP dated July 2, 2002,
                  addressed to The Securities and Exchange Commission.
</TABLE>

<PAGE>


SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                         NEWPARK RESOURCES, INC.



                                         By: /s/ Matthew W. Hardey
                                            ------------------------------------
                                            Matthew W. Hardey, Vice President of
                                            Finance and Chief Financial Officer



Dated: June 28, 2002



<PAGE>


                                 EXHIBIT INDEX


<TABLE>
<CAPTION>
Exhibit Number    Description
- --------------    -----------
<S>               <C>
      16          Letter from Arthur Andersen LLP dated July 2, 2002,
                  addressed to The Securities and Exchange Commission.
</TABLE>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>d98144exv16.txt
<DESCRIPTION>LETTER FROM ARTHUR ANDERSEN LLP
<TEXT>
<PAGE>
                                                                      EXHIBIT 16



July 2, 2002




Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C.  20549

Re:  Newpark Resources, Inc.

Dear Sir/Madam:

The representations made in this letter are based solely on discussion with and
representation from the engagement partner on the audits of the financial
statements of this registrant for the two most recent fiscal years. This
individual is no longer with Arthur Andersen LLP. We have read Item 4 included
in the Form 8-K dated June 28, 2002 of Newpark Resources, Inc. (Commission File
Number 1-2960) to be filed with the Securities and Exchange Commission and have
found no basis for disagreement with the statements contained therein.

Very truly yours,



ARTHUR ANDERSEN LLP




Copy to:
Mr. Eric Wingerter
Vice President
  and Corporate Controller
Newpark Resources, Inc.
3850 N. Causeway, Suite 1770
Metairie, La.  70002

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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