content: <HTML><HEAD>
  <TITLE>Prepared by R.R. Donnelley Financial -- Form 8-K</TITLE>
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   <HR SIZE="4" 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 NOSHADE WIDTH="21%" 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 (Date of earliest event reported):&nbsp;&nbsp;May 7, 2002 </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <HR NOSHADE WIDTH="21%" COLOR="#000000"><DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="5" COLOR="#000000"><B>NETRATINGS, INC. </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">
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  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Delaware</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="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>0-27907</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="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>77-0461990</B></FONT></DIV> </TD> </TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(State or other jurisdiction of</B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"
  COLOR="#000000"><B>incorporation)</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="31%"> <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="top" ALIGN="center" WIDTH="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(IRS Employer</B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Identification
  No.)</B></FONT></DIV> </TD> </TR>
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  <TD VALIGN="top" ALIGN="center" WIDTH="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>890 Hillview Court, Suite 300</B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"
  COLOR="#000000"><B>Milpitas, California</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <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="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>95035</B></FONT></DIV> </TD> </TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(Address of principal executive offices)</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD> <FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(Zip Code)</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>(408) 941-2900 </B></FONT></DIV> <DIV ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>(Registrant&#146;s telephone number, including area code) </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <HR SIZE="4" NOSHADE COLOR="#000000" ALIGN="left">
  
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   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Item 2.&nbsp;&nbsp;&nbsp;&nbsp;</B><B><I>Acquisition or Disposition of Assets.
  </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">On May 7, 2002, NetRatings, Inc. (&#147;<I>NetRatings</I>&#148;) entered into an Agreement and
  Plan of Reorganization with ACNielsen eRatings.com (&#147;<I>eRatings</I>&#148;) and ACNielsen Corporation (&#147;<I>ACNielsen</I>&#148;), under which NetRatings acquired from ACNielsen the remaining 80.1% interest in eRatings not previously owned
  by NetRatings. Subsequently, Estancia Acquisition Corp., a wholly-owned subsidiary of NetRatings, was merged with and into eRatings (the &#147;<I>Merger</I>&#148;). </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
  STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The Merger and the transactions associated therewith were described more fully in NetRatings&#146; Quarterly Report on Form 10-Q for the quarter ended March 31, 2002, filed
  with the Securities and Exchange Commission on May 15, 2002 (the &#147;<I>Quarterly Report</I>&#148;). NetRatings filed the Agreement and Plan of Reorganization with eRatings and ACNielsen as Exhibit 2.9 to the Quarterly Report, in addition to a
  series of agreements numbered Exhibit 4.3 and Exhibits 10.35 through and including 10.39, which are related both to the ongoing operations of eRatings and NetRatings&#146; relationship with ACNielsen, Nielsen Media Research, Inc. and VNU, N.V.
  </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">This Current Report on Form 8-K is being filed to include the required financial statements of the business
  acquired and pro forma financial information required under Item 7 of Form 8-K. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Item
  7.</B><I></I><B>&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">(a)&nbsp;&nbsp;<I>Financial Statements of Businesses Acquired. </I></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The required financial
  statements of eRatings are filed as Exhibits 99.2, 99.3, and 99.4 hereto and are hereby incorporated by reference. </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;<I>Pro Forma Financial Information. </I></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">The unaudited pro forma condensed combined
  financial statements, giving effect to NetRatings&#146; acquisition of ACNielsen&#146;s 80.1% interest in eRatings, are filed as Exhibit 99.1 hereto and are hereby incorporated by reference. </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;<I>Exhibits. </I></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center">
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  <TD VALIGN="bottom" ALIGN="center"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Exhibit&nbsp;Number</B></FONT></DIV> <HR SIZE="2" NOSHADE WIDTH="112" COLOR="#000000"></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="82%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Exhibit Title</B></FONT></DIV> <HR SIZE="2" NOSHADE ALIGN="left" COLOR="#000000"></TD> </TR>
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  <TD HEIGHT="5"> </TD> </TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="17%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">99.1</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="82%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Unaudited Pro Forma Condensed Combined Financial Information for ACNielsen eRatings.com and NetRatings, Inc.</FONT></DIV> </TD> </TR>
  <TR>
  <TD HEIGHT="5"> </TD> </TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="17%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">99.2</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="82%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">Audited Financial Statements of ACNielsen eRatings.com for the year ended December 31, 2001.</FONT></DIV> </TD> </TR>
   </TABLE> </DIV> <P></P>
   <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">2 </FONT></DIV>
  
  
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  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
  
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  <TD VALIGN="top" ALIGN="center" WIDTH="6%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">99.3</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">Audited Financial Statements of ACNielsen eRatings.com for the year ended December 31, 2000 and the period from September 22, 1999 (inception) to December
  31, 1999.</FONT></DIV> </TD> </TR>
  <TR>
  <TD HEIGHT="5"> </TD> </TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="6%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">99.4</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">Unaudited Financial Statements of ACNielsen eRatings.com for the quarter ended March 31, 2002.</FONT></DIV> </TD> </TR>
  <TR>
  <TD HEIGHT="5"> </TD> </TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="6%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">99.5</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">Consent of Independent Auditors</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>SIGNATURES </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, 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="43%"> <DIV><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">N<SMALL>ETRATINGS</SMALL>, I<SMALL>NC</SMALL>.</FONT></DIV> </TD> </TR>
  <TR>
  <TD HEIGHT="16"> </TD> </TR>
  <TR>
  <TD VALIGN="top" WIDTH="3%"> <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="43%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;T<SMALL>ODD</SMALL> S<SMALL>LOAN</SMALL></FONT></DIV> <HR NOSHADE COLOR="#000000"
  ALIGN="left"></TD> </TR>
  <TR>
  <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="43%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Todd Sloan</B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Executive Vice
  President for Corporate Development,</B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1" COLOR="#000000"><B>Chief Financial Officer and Secretary</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:&nbsp;&nbsp;July 15, 2002 </FONT></DIV>
  <P></P>
   <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">3 </FONT></DIV>
  
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text: Prepared by R.R. Donnelley Financial -- 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 (Date of earliest event reported):  May 7, 2002
  NETRATINGS, INC.
  (Exact name of registrant as specified in its charter)
  Delaware
  0-27907
  77-0461990
  (State or other jurisdiction of
  incorporation)
  (Commission File Number)
  (IRS Employer
  Identification
  No.)
  890 Hillview Court, Suite 300
  Milpitas, California
  95035
  (Address of principal executive offices)
  (Zip Code)
  (408) 941-2900
  (Registrant's telephone number, including area code)
  Item 2.
  Acquisition or Disposition of Assets.
  On May 7, 2002, NetRatings, Inc. ("
  NetRatings
  ") entered into an Agreement and
  Plan of Reorganization with ACNielsen eRatings.com ("
  eRatings
  ") and ACNielsen Corporation ("
  ACNielsen
  "), under which NetRatings acquired from ACNielsen the remaining 80.1% interest in eRatings not previously owned
  by NetRatings. Subsequently, Estancia Acquisition Corp., a wholly-owned subsidiary of NetRatings, was merged with and into eRatings (the "
  Merger
  ").
  The Merger and the transactions associated therewith were described more fully in NetRatings' Quarterly Report on Form 10-Q for the quarter ended March 31, 2002, filed
  with the Securities and Exchange Commission on May 15, 2002 (the "
  Quarterly Report
  "). NetRatings filed the Agreement and Plan of Reorganization with eRatings and ACNielsen as Exhibit 2.9 to the Quarterly Report, in addition to a
  series of agreements numbered Exhibit 4.3 and Exhibits 10.35 through and including 10.39, which are related both to the ongoing operations of eRatings and NetRatings' relationship with ACNielsen, Nielsen Media Research, Inc. and VNU, N.V.
  This Current Report on Form 8-K is being filed to include the required financial statements of the business
  acquired and pro forma financial information required under Item 7 of Form 8-K.
  Item
  7.
  Financial Statements and Exhibits
  (a)
  Financial Statements of Businesses Acquired.
  The required financial
  statements of eRatings are filed as Exhibits 99.2, 99.3, and 99.4 hereto and are hereby incorporated by reference.
  (b)
  Pro Forma Financial Information.
  The unaudited pro forma condensed combined
  financial statements, giving effect to NetRatings' acquisition of ACNielsen's 80.1% interest in eRatings, are filed as Exhibit 99.1 hereto and are hereby incorporated by reference.
  (c)
  Exhibits.
  Exhibit Number
  Exhibit Title
  99.1
  Unaudited Pro Forma Condensed Combined Financial Information for ACNielsen eRatings.com and NetRatings, Inc.
  99.2
  Audited Financial Statements of ACNielsen eRatings.com for the year ended December 31, 2001.
  2
  99.3
  Audited Financial Statements of ACNielsen eRatings.com for the year ended December 31, 2000 and the period from September 22, 1999 (inception) to December
  31, 1999.
  99.4
  Unaudited Financial Statements of ACNielsen eRatings.com for the quarter ended March 31, 2002.
  99.5
  Consent of Independent Auditors
  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.
  N
  ETRATINGS
  , I
  NC
  .
  By:
  /
  S
  /    T
  ODD
  S
  LOAN
  Todd Sloan
  Executive Vice
  President for Corporate Development,
  Chief Financial Officer and Secretary
  Date:  July 15, 2002
  3