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):
                     June 26, 1997 (June 20, 1997)
          
                          Sport Supply Group, Inc.
         (Exact name of registrant as specified in its charter)
          

         Delaware             1-10704                75-2241783
         (State or other      (Commission File       (IRS Employer
         jurisdiction of       Number)               Identification No.)
         incorporation)


               1901 Diplomat Drive, Farmers Branch, Texas  75234

          (Address of principal executive offices) (Zip Code)


          Registrant's telephone number, including area code:
                             (972) 484-9484


                               Not Applicable

     (Former name or former address, if changed since last report)

<PAGE>

Item 4.  Change in Registrant's Certifying Accountant.
                            
     Effective June 20, 1997, the Company appointed Ernst & Young LLP as
its independent auditors for the fiscal year ending September 26,  1997,
to replace  the  firm of  Arthur  Andersen  LLP, who  was  dismissed  as
auditors of the Company effective June 20, 1997.  The decision to change
auditors was  recommended  by  the  Audit  Committee  of  the  Board  of
Directors and approved by the Company's Board of Directors.

     The reports  of  Arthur Andersen  LLP  on the  Company's  financial
statements for the ten month period ended October 31, 1995 and the year
ended November 1, 1996  did  not  contain  an  adverse  opinion  or  a
disclaimer of  opinion, nor  were they  qualified or modified  as  to
uncertainty, audit scope or accounting principles.

     During the ten month period ended October 31, 1995, the year  ended
November 1, 1996, and  the subsequent interim period  prior to June  20,
1997, there were no disagreements with Arthur Andersen LLP on any matter
of accounting principles or practices, financial statement  disclosures,
or auditing scope or procedure, which disagreements, if not resolved  to
the satisfaction of Arthur Andersen LLP, would have caused it to make  a
reference to the subject matter of the disagreements in connection  with
its reports.

     The Company has  not consulted with  Ernst & Young  LLP during  the
last two fiscal years  or subsequent interim periods  prior to June  20,
1997, on either the application of accounting principles or the type  of
opinion Ernst  &  Young  LLP might  issue  on  the  Company's  financial
statements.

     The Company requested  Arthur Andersen LLP  to furnish the  Company
with a  letter  addressed  to the  Securities  and  Exchange  Commission
stating whether  or  not  Arthur Andersen  LLP  agrees  with  the  above
statements, which letter is attached hereto as Exhibit 16.1.


Item 7.    Financial Statements,  Pro  Forma Financial  Information  and
Exhibits.

     (c)  Exhibits


     16.1.  Letter of Arthur Andersen LLP to the Securities and Exchange
Commission.                               

<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.



                                   Sport Supply Group, Inc.




Date:  June 25, 1997               By:/s/ John P. Walker
                                      John P. Walker, Executive Vice President
                                      and Chief Financial Officer
[{"type": "8-K", "sequence": "1", "secsgml_size_bytes": 3855}]
{"company-data": {"conformed-name": "SPORT SUPPLY GROUP INC ET AL", "cik": "0000872855", "assigned-sic": "5961", "irs-number": "752241783", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-10704", "film-number": "97630154"}, "business-address": {"street1": "1901 DIPLOMAT DR", "city": "FARMERS BRANCH", "state": "TX", "zip": "75234", "phone": "2144849484"}}
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):
                     June 26, 1997 (June 20, 1997)
          
                          Sport Supply Group, Inc.
         (Exact name of registrant as specified in its charter)
          

         Delaware             1-10704                75-2241783
         (State or other      (Commission File       (IRS Employer
         jurisdiction of       Number)               Identification No.)
         incorporation)

               1901 Diplomat Drive, Farmers Branch, Texas  75234

          (Address of principal executive offices) (Zip Code)

          Registrant's telephone number, including area code:
                             (972) 484-9484

                               Not Applicable

     (Former name or former address, if changed since last report)
Item 4.  Change in Registrant's Certifying Accountant.
                            
     Effective June 20, 1997, the Company appointed Ernst & Young LLP as
its independent auditors for the fiscal year ending September 26,  1997,
to replace  the  firm of  Arthur  Andersen  LLP, who  was  dismissed  as
auditors of the Company effective June 20, 1997.  The decision to change
auditors was  recommended  by  the  Audit  Committee  of  the  Board  of
Directors and approved by the Company's Board of Directors.

     The reports  of  Arthur Andersen  LLP  on the  Company's  financial
statements for the ten month period ended October 31, 1995 and the year
ended November 1, 1996  did  not  contain  an  adverse  opinion  or  a
disclaimer of  opinion, nor  were they  qualified or modified  as  to
uncertainty, audit scope or accounting principles.

     During the ten month period ended October 31, 1995, the year  ended
November 1, 1996, and  the subsequent interim period  prior to June  20,
1997, there were no disagreements with Arthur Andersen LLP on any matter
of accounting principles or practices, financial statement  disclosures,
or auditing scope or procedure, which disagreements, if not resolved  to
the satisfaction of Arthur Andersen LLP, would have caused it to make  a
reference to the subject matter of the disagreements in connection  with
its reports.

     The Company has  not consulted with  Ernst & Young  LLP during  the
last two fiscal years  or subsequent interim periods  prior to June  20,
1997, on either the application of accounting principles or the type  of
opinion Ernst  &  Young  LLP might  issue  on  the  Company's  financial
statements.

     The Company requested  Arthur Andersen LLP  to furnish the  Company
with a  letter  addressed  to the  Securities  and  Exchange  Commission
stating whether  or  not  Arthur Andersen  LLP  agrees  with  the  above
statements, which letter is attached hereto as Exhibit 16.1.

Item 7.    Financial Statements,  Pro  Forma Financial  Information  and
Exhibits.

     (c)  Exhibits

     16.1.  Letter of Arthur Andersen LLP to the Securities and Exchange
Commission.
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.

                                   Sport Supply Group, Inc.

Date:  June 25, 1997               By:/s/ John P. Walker
                                      John P. Walker, Executive Vice President
                                      and Chief Financial Officer