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<B><FONT SIZE=5><P ALIGN="CENTER">SECURITIES AND EXCHANGE COMMISSION</P>
</B></FONT><P ALIGN="CENTER">Washington, D.C. 20549</P>
<P><HR>
<B><FONT SIZE=5><P ALIGN="CENTER">FORM 8-K</P>
</B></FONT><P ALIGN="CENTER">&nbsp;</P>
<B><FONT SIZE=5><P ALIGN="CENTER">CURRENT REPORT</P>
</B></FONT><P ALIGN="CENTER">Pursuant to Section 13 or 15(d) of the<BR>
Securities Exchange Act of 1934</P>
<P ALIGN="CENTER">Date of Report (Date of earliest event reported): May 2, 2001</P>
<P ALIGN="CENTER">_________________</P>
<B><FONT SIZE=5><P ALIGN="CENTER">IRWIN FINANCIAL CORPORATION</FONT><FONT FACE="Arial" SIZE=4><BR>
<BR>
</B></FONT>(Exact name of registrant as specified in its charter)</P>
<P>&nbsp;</P>
<TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=717>
<TR><TD WIDTH="169" VALIGN="TOP">
<P ALIGN="CENTER"><B>INDIANA<BR>
</B><BR>
(State or other jurisdiction of incorporation)</TD>
<TD WIDTH="327" VALIGN="TOP">
<B><P ALIGN="CENTER">0-6835</P>
</B><P ALIGN="CENTER">(Commission File Number)</TD>
<TD WIDTH="173" VALIGN="TOP">
<B><P ALIGN="CENTER">35-1286807</P>
</B><P ALIGN="CENTER">(I.R.S. Employer Identification No.)</TD>
</TR>
<TR><TD WIDTH="169" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="327" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="173" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
</TABLE>

<B><FONT SIZE=4><P ALIGN="CENTER">500 Washington Street</P>
<P ALIGN="CENTER">Columbus, Indiana 47201</P>
</B></FONT><P ALIGN="CENTER">(Address of principal executive offices and Zip Code)</P>
<P ALIGN="CENTER">Registrant's telephone number, including area code: <B>(812) 376-1909</P>
</B><P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<B><FONT SIZE=2><P>ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT</FONT>.</P>
</B><P>          &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
On May 2, 2001, Irwin Financial Corporation (the "Registrant") dismissed PricewaterhouseCoopers, LLC ("PricewaterhouseCoopers") as its independent accountants.</P>
<P>          &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
PricewaterhouseCoopers reported on the Registrant's financial statements for the fiscal years ended December 31, 2000 and December 31, 1999.</P>
<P>          &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The report of PricewaterhouseCoopers on the Registrant's financial statements for the fiscal years ended December 31, 2000 and December 31, 1999, contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty,
audit scope or accounting principles.</P>
<P>          &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Registrant's Audit Committee recommended, and its Board of Directors approved, effective as of May 2, 2001, the decision to change independent accountants.</P>
<P>          &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In connection with its audits for the fiscal years ended December 31, 2000 and December 31, 1999, and through May 2, 2001:  (1) there have been no disagreements with PricewaterhouseCoopers 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 PricewaterhouseCoopers would have caused it to make reference thereto in its reports on the financial statements for such periods; and (2)
there has been no matter that was the subject of a reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).</P>
<P>          &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Effective as of  May 8, 2001, the Registrant has engaged Deloitte &amp; Touche LLP as its new independent accountants to audit the Registrant's financial statements.  During the Registrant's two most recent fiscal years ended December 31, 2000 and
December 31, 1999, and through May 2, 2001, the Registrant has not consulted with Deloitte &amp; Touche LLP regarding the application of accounting principles to any transaction or the type of audit opinion that might be rendered on the Registrant's
financial statements or any matter that was the subject of a disagreement or reportable event with the former auditor (as defined in Regulation S-K, Item 304(1)(1)(iv) and (v), respectively).</P>
<P>          &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Registrant requested that PricewaterhouseCoopers furnish it with a letter addressed to the Commission stating whether or not it agrees with the above statements.  A copy of such letter, dated May 2, 2001, is filed as Exhibit 16 to this Form 8-K.</P>
<B><FONT SIZE=2><P>ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS</FONT>.</P>
</B><P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;Exhibits.<BR>
</P>
<TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=673>
<TR><TD WIDTH="32%" VALIGN="TOP">
<B><U><P ALIGN="CENTER">Exhibit No.</B></U></TD>
<TD WIDTH="68%" VALIGN="TOP">
<B><U><P>Description</B></U></TD>
</TR>
<TR><TD WIDTH="32%" VALIGN="TOP">
<P ALIGN="CENTER">16</TD>
<TD WIDTH="68%" VALIGN="TOP">
<P>Letter from PricewaterhouseCoopers, LLC</TD>
</TR>
<TR><TD WIDTH="32%" VALIGN="TOP">
<P ALIGN="CENTER">99.1</TD>
<TD WIDTH="68%" VALIGN="TOP">
<P>News Release issued May 9, 2001</TD>
</TR>
</TABLE>

<B><P ALIGN="CENTER">SIGNATURES</P>
</B><P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.</P>
<P>&nbsp;</P>
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<TR><TD VALIGN="TOP" COLSPAN=2 width="711">
<P ALIGN="CENTER"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
IRWIN FINANCIAL CORPORATION<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</B>(Registrant)</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=2 HEIGHT=16 width="711"><P></P></TD>
</TR>
<TR><TD WIDTH="303" VALIGN="TOP">
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Date:  May 9, 2001</TD>
<TD WIDTH="392" VALIGN="TOP">
<P>       By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ GREGORY F. EHLINGER<BR>
          __________________________________________</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=2 HEIGHT=18 width="711">
<P ALIGN="CENTER">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
GREGORY F. EHLINGER<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<I>Senior Vice President and Chief<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Financial Officer</I></TD>
</TR>
</TABLE>

<I><P ALIGN="RIGHT">&nbsp;</P>
<P>&nbsp;</P>
</I><B><P ALIGN="CENTER">EXHIBIT INDEX</P></B>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=589>
<TR><TD WIDTH="11%" VALIGN="TOP">
<P ALIGN="CENTER"><B>Exhibit No.</B></TD>
<TD WIDTH="89%" VALIGN="TOP">
<B><P>Description</B></TD>
</TR>
<TR><TD WIDTH="11%" VALIGN="TOP">
<P ALIGN="CENTER">16</TD>
<TD WIDTH="89%" VALIGN="TOP">
<P>Letter from PricewaterhouseCoopers, LLC</TD>
</TR>
<TR><TD WIDTH="11%" VALIGN="TOP">
<P ALIGN="CENTER">99.1</TD>
<TD WIDTH="89%" VALIGN="TOP">
<P>News Release issued May 9, 2001</TD>
</TR>
</TABLE>
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{"company-data": {"conformed-name": "IRWIN FINANCIAL CORPORATION", "cik": "0000052617", "assigned-sic": "6022", "irs-number": "351286807", "state-of-incorporation": "IN", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-06835", "film-number": "1627175"}, "business-address": {"street1": "500 WASHINGTON ST", "street2": "PO BOX 929", "city": "COLUMBUS", "state": "IN", "zip": "47201", "phone": "8123761020"}, "mail-address": {"street2": "500 WASHINGTON ST., PO BOX 929", "city": "COLUMBUS", "state": "IN", "zip": "47202"}, "former-company": {"former-conformed-name": "IRWIN UNION CORP", "date-changed": "19900919"}}
SECURITIES AND EXCHANGE COMMISSION
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 2, 2001
_________________
IRWIN FINANCIAL CORPORATION
(Exact name of registrant as specified in its charter)
INDIANA
(State or other jurisdiction of incorporation)
0-6835
(Commission File Number)
35-1286807
(I.R.S. Employer Identification No.)
500 Washington Street
Columbus, Indiana 47201
(Address of principal executive offices and Zip Code)
Registrant's telephone number, including area code:
(812) 376-1909
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
.
(a)     
On May 2, 2001, Irwin Financial Corporation (the "Registrant") dismissed PricewaterhouseCoopers, LLC ("PricewaterhouseCoopers") as its independent accountants.
(b)     
PricewaterhouseCoopers reported on the Registrant's financial statements for the fiscal years ended December 31, 2000 and December 31, 1999.
(c)     
The report of PricewaterhouseCoopers on the Registrant's financial statements for the fiscal years ended December 31, 2000 and December 31, 1999, 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's Audit Committee recommended, and its Board of Directors approved, effective as of May 2, 2001, the decision to change independent accountants.
(e)     
In connection with its audits for the fiscal years ended December 31, 2000 and December 31, 1999, and through May 2, 2001:  (1) there have been no disagreements with PricewaterhouseCoopers 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 PricewaterhouseCoopers would have caused it to make reference thereto in its reports on the financial statements for such periods; and (2)
there has been no matter that was the subject of a reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).
(f)     
Effective as of  May 8, 2001, the Registrant has engaged Deloitte & Touche LLP as its new independent accountants to audit the Registrant's financial statements.  During the Registrant's two most recent fiscal years ended December 31, 2000 and
December 31, 1999, and through May 2, 2001, the Registrant has not consulted with Deloitte & Touche LLP regarding the application of accounting principles to any transaction or the type of audit opinion that might be rendered on the Registrant's
financial statements or any matter that was the subject of a disagreement or reportable event with the former auditor (as defined in Regulation S-K, Item 304(1)(1)(iv) and (v), respectively).
(g)     
The Registrant requested that PricewaterhouseCoopers furnish it with a letter addressed to the Commission stating whether or not it agrees with the above statements.  A copy of such letter, dated May 2, 2001, is filed as Exhibit 16 to this Form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
.
(c)  Exhibits.
Exhibit No.
Description
16
Letter from PricewaterhouseCoopers, LLC
99.1
News Release issued May 9, 2001
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.
IRWIN FINANCIAL CORPORATION
(Registrant)
Date:  May 9, 2001
By:         /s/ GREGORY F. EHLINGER
__________________________________________
GREGORY F. EHLINGER
Senior Vice President and Chief
Financial Officer
EXHIBIT INDEX
Exhibit No.
Description
16
Letter from PricewaterhouseCoopers, LLC
99.1
News Release issued May 9, 2001