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  <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="2">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></DIV>
  <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3"><B>Washington, D.C. 20549 </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5"><B>FORM 8-K </B></FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>CURRENT REPORT </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Pursuant to Section 13 or 15(d) of </B></FONT></DIV> <DIV
  ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>The 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"><B>Date of
  Report:&nbsp;&nbsp;&nbsp;&nbsp;May 9, 2002 </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Date of earliest event reported) </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="5"><B>TIVO INC. </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><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"><B>Commission File:&nbsp;&nbsp;&nbsp;&nbsp;000-27141 </B></FONT></DIV> <DIV ALIGN="center">
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  <TD VALIGN="top" ALIGN="center" WIDTH="31%"> <DIV STYLE="margin-left:13px; text-indent:-13px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Delaware</B></FONT></DIV> <HR NOSHADE COLOR="#000000" ALIGN="left"></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD> <FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" ALIGN="center" WIDTH="31%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>77-0463167</B></FONT></DIV> <HR NOSHADE WIDTH="93%" COLOR="#000000" ALIGN="left"></TD> </TR>
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  <TD VALIGN="top" ALIGN="center" WIDTH="33%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(State or other jurisdiction of</B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>incorporation or
  organization)</B></FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD> <FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" ALIGN="center" WIDTH="33%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(I.R.S. Employer</B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Identification No.)</B></FONT></DIV> </TD>
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   </TABLE> </DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>2160 Gold Street </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
  SIZE="2"><B>P.O. Box 2160 </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Alviso, California 95002 </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><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"><B>(408) 519-9100 </B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman"
  SIZE="1"><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"><P></P>
  
  
  
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   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2"><B>ITEM 4.&nbsp;&nbsp;&nbsp;&nbsp;Changes in Registrant&#146;s Certifying Accountant </B></FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:27px"><FONT FACE="Times New Roman" SIZE="2">On May 9, 2002, the Executive Committee of the Board of Directors of TiVo Inc. (&#147;TiVo&#148;) adopted the recommendation of the Audit Committee to
  dismiss its independent auditors, Arthur Andersen LLP (&#147;Arthur Andersen&#148;), and to engage KPMG LLP, subject to completion of their normal due diligence procedures, to serve as its new independent auditors for its fiscal year ending January
  31, 2003. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:27px"><FONT FACE="Times New Roman" SIZE="2">The reports of Arthur Andersen on the consolidated financial statements for 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 principle. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:27px"><FONT FACE="Times New Roman"
  SIZE="2">During the two most recent fiscal years and through the date of this Form 8-K there were no disagreements with Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or
  procedure which, if not resolved to Arthur Andersen&#146;s satisfaction, would have caused Arthur Andersen to make reference to the subject matter in connection with its report on TiVo&#146;s consolidated financial statements for such years; and
  there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:27px"><FONT FACE="Times New Roman" SIZE="2">TiVo has provided Arthur Andersen with a
  copy of the foregoing statements. Attached as Exhibit 16 is a copy of Arthur Andersen&#146;s letter, dated May 10, 2002, stating its agreement with such statements. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
  STYLE="text-indent:27px"><FONT FACE="Times New Roman" SIZE="2">During the two most recent fiscal years and through the date of this Form 8-K, neither TiVo nor anyone acting on our behalf consulted KPMG LLP with respect to the application of
  accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on TiVo&#146;s consolidated financial statements, or any other matters or reportable events listed in Items
  304(a)(2)(i) and (ii) of Regulation S-K. </FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2"><B>ITEM 7.&nbsp;&nbsp;&nbsp;&nbsp;Financial Statements and Exhibits </B></FONT></DIV> <DIV><FONT
  SIZE="1">&nbsp;</FONT></DIV> <DIV STYLE="text-indent:27px"><FONT FACE="Times New Roman" SIZE="2">(c)&nbsp;&nbsp;Exhibits. </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="1"><B>Exhibit</B></FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>No.</B></FONT></DIV> <HR SIZE="2" 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="92%"> <DIV><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit</B></FONT></DIV> <HR SIZE="2" NOSHADE WIDTH="37" ALIGN="left" COLOR="#000000"></TD> </TR>
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  <TD VALIGN="top" ALIGN="center" WIDTH="7%"> <DIV STYLE="margin-left:13px; text-indent:-13px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">16</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="92%"> <DIV><FONT FACE="Times New Roman" SIZE="2">Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated May 10, 2002</FONT></DIV> </TD> </TR>
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  <HR  SIZE="3" COLOR="#CCEEFF" WIDTH="100%" ALIGN="CENTER">
   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>SIGNATURES </B></FONT></DIV> <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV
  STYLE="text-indent:27px"><FONT FACE="Times New Roman" SIZE="2">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>
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  <TD COLSPAN="3"> <FONT SIZE="1">&nbsp;</FONT></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" COLSPAN="3" WIDTH="42%"> <DIV STYLE="margin-left:13px; text-indent:-13px"><FONT FACE="Times New Roman" SIZE="2">TIVO INC.</FONT></DIV> </TD> </TR>
  <TR>
  <TD HEIGHT="16"> </TD> </TR>
  <TR>
  <TD VALIGN="top" WIDTH="5%"> <DIV><FONT FACE="Times New Roman" SIZE="2">Date:</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="42%"> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">May 15, 2002</FONT></DIV> <HR NOSHADE COLOR="#000000" ALIGN="left"></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" WIDTH="3%"> <DIV><FONT FACE="Times New Roman" SIZE="2">By:</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="42%"> <DIV><FONT FACE="Times New Roman" SIZE="2">/s/&nbsp;&nbsp;&nbsp;&nbsp;David H. Courtney&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</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> <FONT SIZE="1">&nbsp;</FONT></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> <FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="42%"> <DIV STYLE="margin-left:13px; text-indent:-13px"><FONT FACE="Times New Roman" SIZE="2">David H. Courtney</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2">Chief Financial Officer and Executive</FONT></DIV>
  <DIV><FONT FACE="Times New Roman" SIZE="2">Vice President, Worldwide Operations and Administration</FONT></DIV> <DIV><FONT FACE="Times New Roman" SIZE="2">(Principal Financial and Accounting Officer)</FONT></DIV> </TD> </TR>
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   <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">3 </FONT></DIV>
  
  
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   <DIV><FONT SIZE="1">&nbsp;</FONT></DIV> <DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>INDEX TO EXHIBITS </B></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="1"><B>Exhibit No.</B></FONT></DIV> <HR SIZE="2" NOSHADE COLOR="#000000"></TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="92%"> <DIV><FONT FACE="Times New Roman" SIZE="1"><B>Description</B></FONT></DIV> <HR SIZE="2" NOSHADE WIDTH="65" ALIGN="left" COLOR="#000000"></TD> </TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="7%"> <DIV STYLE="margin-left:13px; text-indent:-13px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">*16</FONT></DIV> </TD>
  <TD VALIGN="bottom" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="92%"> <DIV><FONT FACE="Times New Roman" SIZE="2">Letter of Arthur Andersen LLP to the Securities and Exchange Commission, dated May 10, 2002.</FONT></DIV> </TD> </TR>
   </TABLE> </DIV> <HR NOSHADE WIDTH="10%" COLOR="#000000" ALIGN="left">
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  <TD WIDTH="013" VALIGN="top" ALIGN="left"><DIV><FONT FACE="Times New Roman" SIZE="2">*</FONT></DIV></TD>
  <TD WIDTH="006" VALIGN="top"><DIV>&nbsp;</DIV></TD>
  <TD ALIGN="left" VALIGN="top"><DIV><FONT FACE="Times New Roman" SIZE="2">Filed herewith </FONT></DIV> </TD></TR></TABLE> <P></P>
  
  
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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:    May 9, 2002
  (Date of earliest event reported)
  TIVO INC.
  (exact name of registrant as specified in its charter)
  Commission File:    000-27141
  Delaware
  77-0463167
  (State or other jurisdiction of
  incorporation or
  organization)
  (I.R.S. Employer
  Identification No.)
  2160 Gold Street
  P.O. Box 2160
  Alviso, California 95002
  (Address of Principal executive offices,
  including zip code)
  (408) 519-9100
  (Registrant's telephone number, including area code)
  ITEM 4.    Changes in Registrant's Certifying Accountant
  On May 9, 2002, the Executive Committee of the Board of Directors of TiVo Inc. ("TiVo") adopted the recommendation of the Audit Committee to
  dismiss its independent auditors, Arthur Andersen LLP ("Arthur Andersen"), and to engage KPMG LLP, subject to completion of their normal due diligence procedures, to serve as its new independent auditors for its fiscal year ending January
  31, 2003.
  The reports of Arthur Andersen on the consolidated financial statements for 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 principle.
  During the two most recent fiscal years and through the date of this Form 8-K there were no disagreements with Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or
  procedure which, if not resolved to Arthur Andersen's satisfaction, would have caused Arthur Andersen to make reference to the subject matter in connection with its report on TiVo's consolidated financial statements for such years; and
  there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
  TiVo has provided Arthur Andersen with a
  copy of the foregoing statements. Attached as Exhibit 16 is a copy of Arthur Andersen's letter, dated May 10, 2002, stating its agreement with such statements.
  During the two most recent fiscal years and through the date of this Form 8-K, neither TiVo nor anyone acting on our behalf consulted KPMG LLP with respect to the application of
  accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on TiVo's consolidated financial statements, or any other matters or reportable events listed in Items
  304(a)(2)(i) and (ii) of Regulation S-K.
  ITEM 7.    Financial Statements and Exhibits
  (c)  Exhibits.
  Exhibit
  No.
  Exhibit
  16
  Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated May 10, 2002
  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.
  TIVO INC.
  Date:
  May 15, 2002
  By:
  /s/    David H. Courtney
  David H. Courtney
  Chief Financial Officer and Executive
  Vice President, Worldwide Operations and Administration
  (Principal Financial and Accounting Officer)
  3
  INDEX TO EXHIBITS
  Exhibit No.
  Description
  *16
  Letter of Arthur Andersen LLP to the Securities and Exchange Commission, dated May 10, 2002.
  *
  Filed herewith