                                  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):  September 11, 2002


                                 @POS.COM, INC.
             (Exact name of registrant as specified in its charter)

                                     0-23152
                                     -------
                            (Commission File Number)

             Delaware                                    33-0253408
             --------                                    ----------
   (State or other jurisdiction             (I.R.S. Employer Identification No.)
 of incorporation or organization)

              3051 North First Street, San Jose, California  95134
              ----------------------------------------------------
           (Address of Principal Executive Offices Including Zip Code)

       Registrant's telephone number, including area code: (408) 468-5400
                                                           --------------


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ITEM 4.  CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANTS

     Effective  September  11,  2002, @POS.COM, INC. ("the "Registrant") engaged
BDO  Seidman,  LLP  as  the  Registrant's  new  independent  certified  public
accountants. The Registrant's Board of Directors, with the recommendation of the
Audit  Committee  of  the  Board  of  Directors,  authorized  and  approved  the
engagement  of  BDO Seidman, LLP. During the Registrant's two most recent fiscal
years  and  the  subsequent period prior to such appointment, the Registrant has
not  consulted  BDO  Seidman,  LLP  regarding  the  application  of  accounting
principles  to  a specific completed or contemplated transaction, or the type of
audit  opinion  that might be rendered on the Registrant's financial statements,
nor on any matter that was either the subject of a disagreement, as that term is
defined  in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to
Item  304  of  Regulation S-B, or a reportable event, as that term is defined in
Item  304(a)(1)(v)  of  Regulation  S-B.

     BDO Seidman, LLP reviewed the disclosure provided in this Form 8-K prior to
its  filing  with  the  Securities  and  Exchange  Commission.

ITEM 7.  FINANCIAL  STATEMENTS  AND  EXHIBITS

(a)  Financial  statements  of  business  acquired:  N/A

(b)  Pro  forma  financial  information:             N/A

(c)  Exhibits:                                       N/A

                                   SIGNATURES

         Pursuant  to  the requirements of Section 13 or 15(d) 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.

                                     @POS.COM,  INC.

Date:  September 18, 2002            By: /s/  John  Wood
                                        -----------------------------------
                                         John Wood, Chief Executive Officer


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