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




                                 August 18, 2000



                       Kansas City Life Insurance Company
                                  3520 Broadway
                        Kansas City, Missouri 64111-2565



                           Commission File No. 2-40764


                             IRS Number: 44-0308260



                        Telephone Number :(816) 753-7000







                                   Page 1 of 3


Item 4.  Changes in Registrant's Certifying Accountant

(a)  At a meeting on August 15, 2000,  the  Executive  Committee of the Board of
     Directors of Kansas City Life Insurance Company engaged the accounting firm
     of KPMG LLP as independent  accountants for the  Registrant.  Ernst & Young
     was dismissed concurrently with the engagement of KPMG LLP.

     The decision to change  accountants  was  recommended  by management of the
     Registrant  and was approved by the  Executive  Committee  of  Registrant's
     Board of Directors.  The decision to change accountants was based solely on
     economic  reasons in  furtherance  of  Registrant's  continuing  efforts to
     reduce costs.

(b)  During the two most recent fiscal years and interim period preceding August
     15, 2000, there have been no disagreements with Ernst & Young on any matter
     of accounting  principles or practices,  financial statement disclosure or,
     audit scope or procedure,  which,  if not resolved to the  satisfaction  of
     Ernst & Young would have  caused  Ernst & Young to make  reference  to this
     matter in their report

(c)  Ernst & Young's reports on the Company's financial  statements for the past
     two years  contained no adverse  opinion or disclaimer of opinion,  and was
     not  qualified  or modified as to  uncertainty,  audit scope or  accounting
     principles.

(d)  The  Registrant  has requested  that Ernst & Young furnish it with a letter
     addressed to the  Securities  and Exchange  Commission  stating  whether it
     agrees with the above  statements.  A copy of Ernst & Young's letter to the
     Securities and Exchange Commission is filed as Exhibit 16 to the Form 8-K.








                                  Page 2 of 3




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

(c)  Exhibits

     16.  Ernst & Young's letter.


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 thereunto duly authorized.

                        KANSAS CITY LIFE INSURANCE COMPANY



                    By:______________________________________
                                John K. Koetting
                          Vice President and Controller

August 18, 2000



















                                   Page 3 of 3
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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

                                 August 18, 2000

                       Kansas City Life Insurance Company
                                  3520 Broadway
                        Kansas City, Missouri 64111-2565

                           Commission File No. 2-40764

                             IRS Number: 44-0308260

                        Telephone Number :(816) 753-7000

                                   Page 1 of 3

Item 4.  Changes in Registrant's Certifying Accountant

(a)  At a meeting on August 15, 2000,  the  Executive  Committee of the Board of
     Directors of Kansas City Life Insurance Company engaged the accounting firm
     of KPMG LLP as independent  accountants for the  Registrant.  Ernst & Young
     was dismissed concurrently with the engagement of KPMG LLP.

     The decision to change  accountants  was  recommended  by management of the
     Registrant  and was approved by the  Executive  Committee  of  Registrant's
     Board of Directors.  The decision to change accountants was based solely on
     economic  reasons in  furtherance  of  Registrant's  continuing  efforts to
     reduce costs.

(b)  During the two most recent fiscal years and interim period preceding August
     15, 2000, there have been no disagreements with Ernst & Young on any matter
     of accounting  principles or practices,  financial statement disclosure or,
     audit scope or procedure,  which,  if not resolved to the  satisfaction  of
     Ernst & Young would have  caused  Ernst & Young to make  reference  to this
     matter in their report

(c)  Ernst & Young's reports on the Company's financial  statements for the past
     two years  contained no adverse  opinion or disclaimer of opinion,  and was
     not  qualified  or modified as to  uncertainty,  audit scope or  accounting
     principles.

(d)  The  Registrant  has requested  that Ernst & Young furnish it with a letter
     addressed to the  Securities  and Exchange  Commission  stating  whether it
     agrees with the above  statements.  A copy of Ernst & Young's letter to the
     Securities and Exchange Commission is filed as Exhibit 16 to the Form 8-K.

                                  Page 2 of 3

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

(c)  Exhibits

     16.  Ernst & Young's letter.

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 thereunto duly authorized.

                        KANSAS CITY LIFE INSURANCE COMPANY

                    By:______________________________________
                                John K. Koetting
                          Vice President and Controller

August 18, 2000

                                   Page 3 of 3