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<FILENAME>o32502amended.txt
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549


                                   FORM 8-K/A

                                 CURRENT REPORT

                       Pursuant to Section 13 or 15(d) of

                       the Securities Exchange Act of 1934


        Date of Report (Date of earliest event reported): March 25, 2002


                               CALPINE CORPORATION

                            (A Delaware Corporation)

                        Commission File Number: 001-12079

                  I.R.S. Employer Identification No. 77-0212977


                           50 West San Fernando Street

                           San Jose, California 95113

                            Telephone: (408) 995-5115


<PAGE>

ITEM 4.  CHANGES TO REGISTRANT'S CERTIFYING ACCOUNTANTS

     On March 25, 2001, Calpine  Corporation  ("Calpine") filed a Current Report
on Form 8-K relating to the dismissal of Arthur Andersen LLP ("Andersen") as the
Company's  independent public accountants.  Calpine has subsequently  determined
that the date on which  Andersen  ceased to be Calpine's  principal  independent
auditor was March 29, 2002,  which was the date that Calpine's  Annual Report on
Form 10-K for the year ended  December 31, 2001 was  completed.  Calpine  hereby
files this Form 8-K/A to amend the  previously  filed Current Report on Form 8-K
relating to Andersen to report this additional fact.

     Concurrently with the dismissal of Andersen, Calpine appointed Deloitte and
Touche LLP ("Deloitte and Touche") as its new independent public accountants for
the fiscal year ending December 31, 2002. This determination  followed Calpine's
decision to seek  proposals  from  independent  accountants  to audit  Calpine's
financial  statements for the fiscal year ending December 31, 2002. The decision
to dismiss  Andersen and to retain Deloitte and Touche was approved by Calpine's
Board of Directors upon the recommendation of its Audit Committee.  The decision
to change auditors is not a reflection of Andersen's capabilities or commitment.
Andersen   has   provided   quality   service   and   demonstrated    consistent
professionalism  during their 10 year relationship with Calpine. The appointment
of Deloitte  and Touche as  Calpine's  new  independent  public  accountants  is
subject  to  stockholder  ratification  at  Calpine's  2002  Annual  Meeting  of
Stockholders.

     The audit reports of Andersen on the consolidated  financial  statements of
Calpine and  subsidiaries as of and for the fiscal years ended December 31, 2001
and 2000, did not contain any adverse opinion or disclaimer of opinion, nor were
they  qualified  or modified  as to  uncertainty,  audit  scope,  or  accounting
principles.  During  Calpine's two most recent  fiscal years ended  December 31,
2001,  and the subsequent  interim period through March 29, 2002,  there were no
disagreements   between  Calpine  and  Andersen  on  any  matter  of  accounting
principles or practices,  financial statement  disclosure,  or auditing scope or
procedure,  which disagreements if not resolved to Andersen's satisfaction would
have caused them to make reference to the subject matter of the  disagreement in
connection with their reports.

     None  of  the  reportable  events  described  under  Item  304(a)(1)(v)  of
Regulation  S-K occurred  within  Calpine's two most recent fiscal years and the
subsequent interim period through March 29, 2002.

     Calpine  provided  Andersen  with a copy of the  foregoing  disclosures.  A
letter from  Andersen  dated April 8, 2002,  stating  its  agreement  with these
statements is attached as Exhibit 16.1.

     During  Calpine's two most recent fiscal years ended December 31, 2001, and
the subsequent  interim  period through March 29, 2002,  Calpine did not consult
with  Deloitte  and Touche  regarding  any of the matters or events set forth in
Item 304(a)(2)(i) and (ii) of Regulation S-K.


ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

(a)      Not applicable.

(b       Not applicable.

(c)      Exhibits.

          16.0 Press release dated March 25, 2002 - Calpine selects Deloitte and
          Touche LLP as independent public accountants

          16.1 Letter from Arthur  Andersen LLP to the  Securities  and Exchange
          Commission dated April 8, 2002


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.


                               CALPINE CORPORATION

                          By: /s/ Charles B. Clark, Jr.
                              -------------------------
                              Charles B. Clark, Jr.
                      Senior Vice President and Controller
                            Chief Accounting Officer


Date:  April 8, 2002

<PAGE>

EXHIBIT 16.0

NEWS RELEASE                                             CONTACTS:  408/995-5115
                                       Media Relations:  Katherine Potter, X1168
                                        Investor Relations:  Rick Barraza, X1125


                     CALPINE SELECTS DELOITTE AND TOUCHE LLP
                        AS INDEPENDENT PUBLIC ACCOUNTANTS

     (SAN JOSE, CALIF.) March 25, 2002 -- Calpine  Corporation  [NYSE:CPN] today
announced  that its  Board  of  Directors,  after  extensive  review  and at the
recommendation of its Audit Committee and the company's management, has selected
Deloitte and Touche LLP as Calpine's  independent  public  accountants for 2002.
The  appointment  of  Deloitte  and  Touche is subject  to the  ratification  of
shareholders  of record on March 29, 2002 at  Calpine's  2002 Annual  Meeting of
Stockholders, scheduled for May 23, 2002. Prior to the selection of Deloitte and
Touche,   Arthur  Andersen  LLP  served  as  the  company's  independent  public
accountants.

     Arthur  Andersen LLP  exhibited the highest  level of  professionalism  and
provided  exemplary  service to  Calpine  since  1991.  The  decision  to change
accountants  was made after careful  consideration  and is not the result of any
disagreement  between  the  company  and  Andersen  on any matter of  accounting
principles or practices,  financial statement  disclosure,  or auditing scope or
procedure.  Andersen's report on Calpine's 2001 financial statements is expected
to be issued during the week of March 25, 2002, in  conjunction  with the filing
of Calpine's Annual Report on Form 10-K for the year ended December 31, 2001.

     Based in San Jose,  Calif.,  Calpine  Corporation is an  independent  power
company that is dedicated to providing customers with clean, efficient,  natural
gas-fired power  generation.  It generates and markets power,  through plants it
develops,  owns and operates, in 29 states in the United States, three provinces
in  Canada  and in the  United  Kingdom.  Calpine  also is the  world's  largest
producer of renewable  geothermal  energy,  and it owns and markets 1.3 trillion
cubic feet of proved natural gas reserves in Canada and the United  States.  The
company  was  founded  in 1984 and is  publicly  traded  on the New  York  Stock
Exchange under the symbol CPN. For more  information  about  Calpine,  visit its
website at www.calpine.com.

<PAGE>

EXHIBIT 16.1

April 8, 2002

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

Dear Sir:

     We have read Item 4 included  in the Form  8-K/A  dated  March 25,  2002 of
Calpine Corporation to be filed with the Securities and Exchange Commission and,
inasmuch  as it  relates  to Arthur  Andersen  LLP,  are in  agreement  with the
statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP

cc: Mr. Robert Kelly, CFO, Calpine Corporation

</TEXT>
</DOCUMENT>
</SUBMISSION>
