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  <TITLE>Current Report on Form 8-K</TITLE>
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   <HR SIZE="3" NOSHADE COLOR="#000000" ALIGN="left"><DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5" COLOR="#000000"><B>SECURITIES AND EXCHANGE COMMISSION
  </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"><B>WASHINGTON, D.C. 20549 </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <HR SIZE="1" NOSHADE WIDTH="17%" COLOR="#000000"><DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5" COLOR="#000000"><B>FORM 8-K </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3"
  COLOR="#000000"><B>CURRENT REPORT </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"><B>Pursuant to Section 13 or 15(d) of the </B></FONT></DIV> <DIV
  ALIGN="center"><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"><B>Securities Exchange Act of 1934 </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Date of
  Report: October 17, 2002 </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Date of Earliest Event Reported: October 10, 2002 </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <HR SIZE="1" NOSHADE
  WIDTH="17%" COLOR="#000000"><DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="6" COLOR="#000000"><B>OpenTV Corp. </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"
  COLOR="#000000"><B>(Exact Name of Registrant as Specified in its Charter) </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>British Virgin Islands </B></FONT></DIV>
  <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(State or Other Jurisdiction of Incorporation) </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
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  <TD VALIGN="top" ALIGN="center" WIDTH="48%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>001-15473</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="48%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>98-0212376</B></FONT></DIV> </TD> </TR>
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  <TD VALIGN="top" ALIGN="center" WIDTH="48%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(Commission File Number)</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" ALIGN="center" WIDTH="48%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(I.R.S. Employer Identification No.)</B></FONT></DIV> </TD> </TR>
   </TABLE> </DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>401 East Middlefield Road </B></FONT></DIV> <DIV ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Mountain View, CA 94043 </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(Address of principal executive offices, including zip code) </B></FONT></DIV>
  <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Registrant&#146;s telephone number, including area code: (650) 429-5500 </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
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   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I>Changes in Registrant&#146;s Certifying
  Accountants.</I></B><B> </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(a)&nbsp;&nbsp;Previous Independent Accountants. </FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="margin-left:4%; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(i)&nbsp;&nbsp;Effective October 10, 2002, OpenTV Corp. (the &#147;Company&#148;) dismissed PricewaterhouseCoopers LLP
  (&#147;PWC&#148;) as the principal accountants to audit the Company&#146;s financial statements. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="margin-left:4%; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2"
  COLOR="#000000">(ii)&nbsp;&nbsp;The reports of PWC on the financial statements of the Company for each of the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit
  scope or accounting principles. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="margin-left:4%; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(iii)&nbsp;&nbsp;The decision to dismiss PWC was recommended by
  the Audit Committee of the Board of Directors of the Company (the &#147;Audit Committee&#148;), and the Audit Committee&#146;s recommendation was approved by the Board of Directors of the Company. </FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="margin-left:4%; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(iv)&nbsp;&nbsp;During the Company&#146;s two most recent fiscal years and during the period from the end of the most
  recently completed fiscal year through October 10, 2002, the Company has had no disagreements with PWC 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 PWC, would have caused it to make reference to the subject matter thereof in its report on the financial statements of the Company for such periods. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
  STYLE="margin-left:4%; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(v)&nbsp;&nbsp;During the Company&#146;s two most recent fiscal years and during the period from the end of the most recently completed fiscal year through
  October 10, 2002, the Company has had no reportable events (as described in Item 304(a)(1)(v) of Regulation S-K). </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2"
  COLOR="#000000">The Company has requested that PWC furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made above and, if not, stating the respects in which it does not
  agree. A copy of such letter, dated October 16, 2002, is filed as Exhibit 16.1 to this Form 8-K. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2"
  COLOR="#000000">(b)&nbsp;&nbsp;Engagement of New Accountants. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="margin-left:4%; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(i)&nbsp;&nbsp;Effective October
  10, 2002, the Company engaged KPMG LLP (&#147;KPMG&#148;) as its new independent public accountants to audit the Company&#146;s financial statements for the fiscal year ending December 31, 2002. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
  <DIV STYLE="margin-left:4%; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(ii)&nbsp;&nbsp;Prior to the engagement of KPMG, the Company (or someone on behalf of the Company) had not consulted KPMG during its two most recent
  fiscal years or during the period from the end of the most recently completed fiscal year through October 10, 2002 regarding: (A) either the application of accounting principles to a specified transaction, either completed or proposed, or the type
  of audit opinion that might be rendered on the Company&#146;s financial statements, and neither was a written report provided to the Company nor was oral advice provided that KPMG concluded was an important factor considered by the Company in
  reaching a decision as to the accounting, auditing or financial reporting issue, or (B) any matter that was the subject of either a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item
  304(a)(1)(v) of Regulation S-K). </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Item 7.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I>Financial Statements and Exhibits.</I></B><B>
  </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(c)&nbsp;&nbsp;The following exhibit is being filed with this Form 8-K: </FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="margin-left:4%; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">16.1&nbsp;&nbsp;Letter from PricewaterhouseCoopers LLP dated October 16, 2002. </FONT></DIV>
   <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">2 </FONT></DIV>
  
  
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   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>SIGNATURE </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
  STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned
  hereunto duly authorized. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="right">
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  <TD VALIGN="top" COLSPAN="3" WIDTH="37%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">O<SMALL>PEN</SMALL>TV C<SMALL>ORP</SMALL>. </FONT></DIV> </TD> </TR>
  <TR>
  <TD HEIGHT="16"> </TD> </TR>
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  <TD VALIGN="top" WIDTH="2%"> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">By:</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="37%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">/s/&nbsp;&nbsp;&nbsp;&nbsp;S<SMALL>COTT</SMALL> H. R<SMALL>AY</SMALL> </FONT></DIV> <HR SIZE="1" NOSHADE COLOR="#000000"
  ALIGN="left"></TD> </TR>
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  <TD> <FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" ALIGN="center" WIDTH="37%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Scott H. Ray</B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Executive Vice
  President and Chief Financial Officer</B></FONT></DIV> </TD> </TR>
   </TABLE> </DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="margin-left:2%; text-indent:-2%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Date: October 17, 2002 </FONT></DIV>
   <P></P> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">3 </FONT></DIV>
  
  
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   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>EXHIBIT INDEX </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
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  <TD VALIGN="bottom" ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Exhibit</B></FONT></DIV> <HR SIZE="1" NOSHADE WIDTH="37" COLOR="#000000"></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="93%"> <DIV><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Description</B></FONT></DIV> <HR SIZE="1" NOSHADE WIDTH="65" ALIGN="left" COLOR="#000000"></TD> </TR>
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  <TD VALIGN="top" ALIGN="center" WIDTH="6%"> <DIV STYLE="margin-left:2%; text-indent:-2%" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">16.1</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="93%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Letter from PricewaterhouseCoopers LLP dated October 16, 2002.</FONT></DIV> </TD> </TR>
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metadata_filer: {"company-data": {"conformed-name": "OPENTV CORP", "cik": "0001096958", "assigned-sic": "7371", "irs-number": "980212376", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-15473", "film-number": "02791252"}, "business-address": {"street1": "ABBOTT BUILDING", "street2": "MOUNT STREET TORTOLA", "city": "ROAD TOWN COUNTY", "phone": "6504295500"}, "mail-address": {"street1": "ABBOTT BUILDING", "street2": "MOUNT STREET TORTOLA", "city": "ROAD TOWN COUNTRY"}}
text: Current Report on Form 8-K
  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: October 17, 2002
  Date of Earliest Event Reported: October 10, 2002
  OpenTV Corp.
  (Exact Name of Registrant as Specified in its Charter)
  British Virgin Islands
  (State or Other Jurisdiction of Incorporation)
  001-15473
  98-0212376
  (Commission File Number)
  (I.R.S. Employer Identification No.)
  401 East Middlefield Road
  Mountain View, CA 94043
  (Address of principal executive offices, including zip code)
  Registrant's telephone number, including area code: (650) 429-5500
  Item 4.
  Changes in Registrant's Certifying
  Accountants.
  (a)  Previous Independent Accountants.
  (i)  Effective October 10, 2002, OpenTV Corp. (the "Company") dismissed PricewaterhouseCoopers LLP
  ("PWC") as the principal accountants to audit the Company's financial statements.
  (ii)  The reports of PWC on the financial statements of the Company for each of the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit
  scope or accounting principles.
  (iii)  The decision to dismiss PWC was recommended by
  the Audit Committee of the Board of Directors of the Company (the "Audit Committee"), and the Audit Committee's recommendation was approved by the Board of Directors of the Company.
  (iv)  During the Company's two most recent fiscal years and during the period from the end of the most
  recently completed fiscal year through October 10, 2002, the Company has had no disagreements with PWC 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 PWC, would have caused it to make reference to the subject matter thereof in its report on the financial statements of the Company for such periods.
  (v)  During the Company's two most recent fiscal years and during the period from the end of the most recently completed fiscal year through
  October 10, 2002, the Company has had no reportable events (as described in Item 304(a)(1)(v) of Regulation S-K).
  The Company has requested that PWC furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made above and, if not, stating the respects in which it does not
  agree. A copy of such letter, dated October 16, 2002, is filed as Exhibit 16.1 to this Form 8-K.
  (b)  Engagement of New Accountants.
  (i)  Effective October
  10, 2002, the Company engaged KPMG LLP ("KPMG") as its new independent public accountants to audit the Company's financial statements for the fiscal year ending December 31, 2002.
  (ii)  Prior to the engagement of KPMG, the Company (or someone on behalf of the Company) had not consulted KPMG during its two most recent
  fiscal years or during the period from the end of the most recently completed fiscal year through October 10, 2002 regarding: (A) either the application of accounting principles to a specified transaction, either completed or proposed, or the type
  of audit opinion that might be rendered on the Company's financial statements, and neither was a written report provided to the Company nor was oral advice provided that KPMG concluded was an important factor considered by the Company in
  reaching a decision as to the accounting, auditing or financial reporting issue, or (B) any matter that was the subject of either a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item
  304(a)(1)(v) of Regulation S-K).
  Item 7.
  Financial Statements and Exhibits.
  (c)  The following exhibit is being filed with this Form 8-K:
  16.1  Letter from PricewaterhouseCoopers LLP dated October 16, 2002.
  2
  SIGNATURE
  Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned
  hereunto duly authorized.
  O
  PEN
  TV C
  ORP
  .
  By:
  /s/    S
  COTT
  H. R
  AY
  Scott H. Ray
  Executive Vice
  President and Chief Financial Officer
  Date: October 17, 2002
  3
  EXHIBIT INDEX
  Exhibit
  Description
  16.1
  Letter from PricewaterhouseCoopers LLP dated October 16, 2002.