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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001045969-02-000709.txt : 20020418
<SEC-HEADER>0001045969-02-000709.hdr.sgml : 20020418
ACCESSION NUMBER:		0001045969-02-000709
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20020411
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20020418

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			APOGEE ENTERPRISES INC
		CENTRAL INDEX KEY:			0000006845
		STANDARD INDUSTRIAL CLASSIFICATION:	GLASS PRODUCTS, MADE OF PURCHASED GLASS [3231]
		IRS NUMBER:				410919654
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-06365
		FILM NUMBER:		02614616

	BUSINESS ADDRESS:	
		STREET 1:		7900 XERXES AVE S
		STREET 2:		SUITE 1800
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55431
		BUSINESS PHONE:		6128351874

	MAIL ADDRESS:	
		STREET 1:		7900 XERXES AVE S
		STREET 2:		SUITE 1800
		CITY:			MINNEAPOLIS
		STATE:			MO
		ZIP:			55431

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HARMON GLASS CO INC
		DATE OF NAME CHANGE:	19720623
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>d8k.txt
<DESCRIPTION>FORM 8-K
<TEXT>
<PAGE>

                       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): April 11, 2002
                                                          --------------


                            APOGEE ENTERPRISES, INC.
                            ------------------------
             (Exact Name of Registrant as Specified in Its Charter)


                                    Minnesota
                                    ---------
                 (State or Other Jurisdiction of Incorporation)

             0-6365                            41-0919654
             ------                            ----------
    (Commission file number)        (IRS employer identification no.)

       7900 Xerxes Avenue South - Suite 1800, Minneapolis, Minnesota 55431
       -------------------------------------------------------------------
          (Address of Principal Executive Offices, Including Zip Code)


                                 (952) 835-1874
                                 --------------
              (Registrant's Telephone Number, Including Area Code)


                                 Not Applicable
                                 --------------
          (Former Name or Former Address, if Changed Since Last Report)



                               Page 1 of 4 Pages
<PAGE>

Item 4.  Changes in Registrant's Certifying Accountant.

         On April 11, 2002, the Board of Directors of Apogee Enterprises, Inc.
(the "Registrant") decided to change independent accountants for the fiscal year
beginning March 3, 2002 and ending March 1, 2003 and thereby dismissed Arthur
Andersen LLP, such dismissal to become effective upon completion of the audit
for the fiscal year ended March 2, 2002.

         The reports of Arthur Andersen LLP on the Registrant's financial
statements for the past two years ended March 2, 2002 and March 3, 2001
contained no adverse opinion or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principle.

         The Registrant's Audit Committee participated in and recommended to the
Board of Directors of the Registrant the decision to change independent
accountants.

         In connection with its audits for the two most recent fiscal years and
through April 11, 2002, there have been no disagreements with Arthur Andersen
LLP on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements, if not resolved
to the satisfaction of Arthur Andersen LLP, would have caused them to make
reference thereto in their report on the financial statements for such years.

         The Registrant believes that during the two most recent fiscal years
and through April 11, 2002, there have been no reportable events (as defined in
Regulation S-K Item 304(a)(1)(v)).

         The Registrant delivered a copy of this Form 8-K report to Arthur
Andersen LLP on April 15, 2002. Concurrently therewith, the Registrant requested
that Arthur Andersen LLP furnish it with a letter addressed to the Securities
and Exchange Commission (the "SEC") stating whether or not it agrees with the
above statements. Attached hereto as Exhibit 16 is a copy of the letter of
Arthur Andersen LLP to the SEC dated April 18, 2002.

         On April 11, 2002, the Board of Directors of the Registrant approved
the selection of Deloitte & Touche LLP as its new independent accountants,
subject to the completion of their customary new client acceptance procedures,
for the fiscal year ending March 1, 2003. During the two most recent fiscal
years and through April 11, 2002, the Registrant has not consulted with Deloitte
& Touche LLP on any items concerning the subject matter of a disagreement or
reportable event with the former auditor (as described in Regulation S-K Item
304(a)(2)).

Item 7.  Financial Statements and Exhibits.

         Exhibit 16   Letter from Arthur Andersen LLP to the Securities and
                      Exchange Commission dated April 18, 2002.


                               Page 2 of 4 Pages
<PAGE>

                                   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.

                                           APOGEE ENTERPRISES, INC.


                                           By: /s/ Michael B. Clauer
                                               ------------------------------
                                               Michael B. Clauer
                                               Chief Financial Officer

Dated:  April 18, 2002















                               Page 3 of 4 Pages
<PAGE>

                                  EXHIBIT INDEX


Exhibit No.       Description
- -----------       -----------

Exhibit 16        Letter from Arthur Andersen LLP to the Securities and Exchange
                  Commission dated April 18, 2002.






















                               Page 4 of 4 Pages

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>dex16.txt
<DESCRIPTION>ARTHUR ANDERSEN LETTER TO THE SEC DATED 4/18/2002
<TEXT>
<PAGE>
                                                                      Exhibit 16


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

April 18, 2002

Dear Sir/Madam:

We have read the second and fourth paragraphs of Item 4 included in the Form 8-K
dated April 18, 2002 of Apogee Enterprises, Inc. to be filed with the Securities
and Exchange Commission and are in agreement with the statements contained
therein.

Very truly yours,


/s/ ARTHUR ANDERSEN LLP


Copy to:
Mr. Michael B. Clauer, Executive Vice President and Chief Financial Officer
Apogee Enterprises, Inc.


CMH

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