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): August 12, 2004


                        AMERICAN CLAIMS EVALUATION, INC.
             (Exact name of registrant as specified in its charter)


          New York                     0-14807                  11-2601199
(State or other jurisdiction   (Commission File Number)        (IRS Employer
      of incorporation)                                      Identification No.)



      One Jericho Plaza, Jericho, New York            11753
      (Address of principal executive offices)      (Zip Code)


       Registrant's telephone number, including area code: (516) 938-8000











Item 4. Changes in Registrant's Certifying Accountant.

On August 12, 2004, American Claims Evaluation, Inc. (the "Company") dismissed
KPMG LLP ("KPMG") as its independent auditors. The reports of KPMG on the
Company's financial statements as of and for each of the fiscal years ended
March 31, 2004 and 2003 did not contain an adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope or
accounting principles.

During the fiscal years ended March 31, 2004 and 2003 and through the date
hereof, there were no disagreements with KPMG on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure which, if not resolved to KPMG's satisfaction, would have caused KPMG
to make reference to the subject matter of the disagreement in connection with
its report on the Company's financial statements for such years.

The Company provided KPMG with a copy of the disclosures it is making herein
prior to the filing of this Current Report on Form 8-K with the Securities and
Exchange Commission and requested that KPMG furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether KPMG agrees
with the statements made by the Company herein and, if not, stating the respects
in which it does not agree. KPMG's letter, dated August 17, 2004, is attached as
Exhibit 16.1 hereto and incorporated herein by reference.

Simultaneously with the dismissal of its former auditors, the Company engaged
J.H. Cohn LLP to act as its independent auditors as successor to KPMG.

The Audit Committee of the Company's Board of Directors approved the dismissal
of KPMG and this action was ratified by the Company's Board of Directors. The
Audit Committee of the Company's Board of Directors simultaneously approved the
appointment of J.H. Cohn LLP as the Company's independent auditors and this
action was ratified by the Company's Board of Directors.

Item 7. Financial Statements and Exhibits.

(a). Not applicable.
(b). Not applicable.
(c). Exhibits.
     16.1 Letter from KPMG LLP, dated August 17, 2004, to the Securities and
          Exchange Commission.
     99.1 Press release, dated August 17, 2004.

Item 9. Regulation FD Disclosure (pursuant to Item 12).

        The following information is furnished pursuant to Item 12, "Results of
        Operations and Financial Condition" in accordance with SEC Release No.
        33-8216.

        On August 17, 2004, American Claims Evaluation, Inc. issued a press
        release announcing its financial results for the three months ended
        June 30, 2004. A copy of the press release is furnished as Exhibit 99.1
        to this report.





                                   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.



                               AMERICAN CLAIMS EVALUATION, INC.


Date:    August 17, 2004       By:  /s/ Gary Gelman
                                   ----------------------------------------
                                        Gary Gelman
                                        President and Chief Executive Officer






                                  EXHIBIT INDEX


The following is a list of Exhibits furnished with this report.


Exhibit No.       Description
-----------       -----------
   16.1           Letter from KPMG LLP, dated August 17, 2004, to the
                  Securities and Exchange Commission.

   99.1           Press Release, dated August 17, 2004.