================================================================================


                       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: February 17, 1998
                        (Date of earliest event reported)



                            SPURLOCK INDUSTRIES, INC.
             (Exact Name of Registrant as Specified in its Charter)



          Virginia                       0-21133                  84-1019856
(State or Other Jurisdiction     (Commission File Number)       (IRS Employer
      of Incorporation)                                      Identification No.)

              209 West Main Street                  
               Waverly, Virginia                           23890
    (Address of Principal Executive Offices)             (Zip Code)



               Registrant's telephone number, including area code:
                                 (804) 834-8980


================================================================================

<PAGE>

Item 4.  Changes in Registrant's Certifying Accountant.

         On February  17, 1998,  the Board of Directors of Spurlock  Industries,
Inc.  (the  "Company")   approved  the  replacement  of  James  E.  Scheifley  &
Associates,  P.C. (formerly Winter, Scheifley & Associates,  P.C.) ("Scheifley")
as the independent accountant chosen to audit the Company's financial statements
and approved the  appointment  of Cherry,  Bekaert & Holland,  L.L.P.  ("Cherry,
Bekaert") as the Company's independent  accountant for the 1997 fiscal year. The
appointment of Cherry, Bekaert will be effective immediately.

         Except as  described  below,  the Company had not engaged or  consulted
with Cherry,  Bekaert  prior to February 17, 1998.  Cherry,  Bekaert was engaged
earlier in  February,  1998 by the Audit  Committee  of the  Company's  Board of
Directors to act as consultants to the Special Litigation Committee of the Board
that was created to investigate  the  allegations  contained in a  shareholder's
derivative  suit  against  the  Company  and  certain of its  current and former
officers and directors.  Such lawsuit was previously disclosed to the Commission
on the  Company's  Quarterly  Report on Form 10-Q for the period  ended June 30,
1997. Cherry, Bekaert's previous consulting engagement, however, did not involve
(i) 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,  (ii) any matter that was the subject of a
disagreement with Scheifley on any matter of accounting principles or practices,
financial  statement  disclosure or auditing  scope or  procedure,  or (iii) any
matter as to which Scheifley had advised the Company.

         Scheifley's  report on the Company's  financial  statements for each of
the two fiscal years ended December 31, 1996 did not contain an adverse  opinion
or a disclaimer of opinion, and was not qualified or modified as to uncertainty,
audit scope or  accounting  principles.  Furthermore,  during the  Company's two
fiscal years ended December 31, 1996 and during the subsequent  period preceding
February 17, 1998,  there has been no disagreement  with Scheifley on any matter
of  accounting  principles  or  practices,  financial  statement  disclosure  or
auditing  scope  or  procedure,  which  disagreement,  if  not  resolved  to the
satisfaction of Scheifley,  would have caused Scheifley to make reference to the
subject matter of the disagreement in connection with its report.

         Scheifley  has not  advised  the  Company  specifically  of the need to
expand  significantly  the scope of its audit,  or that  information has come to
Scheifley's  attention that, it has concluded,  does, or if further investigated
may,  materially  impact the fairness or  reliability of either (i) a previously
issued audit report or the underlying financial statements or (ii) the financial
statements  issued or to be issued covering the fiscal  period(s)  subsequent to
the date of the most  recent  financial  statements  covered by an audit  report
(including  information that may prevent it from rendering an unqualified  audit
report on those financial  statements).  Scheifley is aware of the investigation
that is being  conducted  by the Special  Litigation  Committee  of the Board of
Directors,  as  described  above.  Furthermore,  Scheifley is aware that certain
findings  arising  from  that  investigation   could  impact  previously  issued
financial statements.

         The Company has provided  Scheifley with a copy of this Current Report.
A letter from Scheifley to the  Commission  dated February 24, 1998 with respect
to this matter is attached hereto as Exhibit 16.



                                      -2-
<PAGE>

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

             (c)   Exhibits.

                   Exhibit No.         Description
                   -----------         -----------

                   16                  Letter dated February 24, 1998 from James
                                       E. Scheifley & Associates, P.C. re Change
                                       in Certifying Accountant.



                                      -3-
<PAGE>

                                    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.


                                        SPURLOCK INDUSTRIES, INC.



Dated:  February 24, 1998               By: /s/ Phillip S. Sumpter
                                            --------------------------------
                                            Phillip S. Sumpter
                                            Chairman and Chief Executive Officer


<PAGE>

                                INDEX TO EXHIBITS


No.                  Description
---                  -----------

16                   Letter dated  February  24, 1998 from James E.  Scheifley &
                     Associates, P.C. re Change in Certifying Accountant.
[{"type": "8-K", "sequence": "1", "description": "FORM 8-K FILED BY SPURLOCK INDUSTRIES, INC.", "secsgml_size_bytes": 6576}]
{"company-data": {"conformed-name": "SPURLOCK INDUSTRIES INC", "cik": "0001008615", "assigned-sic": "2891", "irs-number": "841019856", "state-of-incorporation": "VA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-21133", "film-number": "98548259"}, "business-address": {"street1": "5090 GENERAL MAHONE HIGHWAY", "street2": "PO BOX 8", "city": "WAVERLY", "state": "VA", "zip": "23890", "phone": "8048343113"}, "mail-address": {"street1": "5090 GENERAL MAHONE HIGHWAY", "street2": "PO BOX 8", "city": "WAVERLY", "state": "VA", "zip": "23890"}}
================================================================================

                       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: February 17, 1998
                        (Date of earliest event reported)

                            SPURLOCK INDUSTRIES, INC.
             (Exact Name of Registrant as Specified in its Charter)

          Virginia                       0-21133                  84-1019856
(State or Other Jurisdiction     (Commission File Number)       (IRS Employer
      of Incorporation)                                      Identification No.)

              209 West Main Street                  
               Waverly, Virginia                           23890
    (Address of Principal Executive Offices)             (Zip Code)

               Registrant's telephone number, including area code:
                                 (804) 834-8980

================================================================================
Item 4.  Changes in Registrant's Certifying Accountant.

         On February  17, 1998,  the Board of Directors of Spurlock  Industries,
Inc.  (the  "Company")   approved  the  replacement  of  James  E.  Scheifley  &
Associates,  P.C. (formerly Winter, Scheifley & Associates,  P.C.) ("Scheifley")
as the independent accountant chosen to audit the Company's financial statements
and approved the  appointment  of Cherry,  Bekaert & Holland,  L.L.P.  ("Cherry,
Bekaert") as the Company's independent  accountant for the 1997 fiscal year. The
appointment of Cherry, Bekaert will be effective immediately.

         Except as  described  below,  the Company had not engaged or  consulted
with Cherry,  Bekaert  prior to February 17, 1998.  Cherry,  Bekaert was engaged
earlier in  February,  1998 by the Audit  Committee  of the  Company's  Board of
Directors to act as consultants to the Special Litigation Committee of the Board
that was created to investigate  the  allegations  contained in a  shareholder's
derivative  suit  against  the  Company  and  certain of its  current and former
officers and directors.  Such lawsuit was previously disclosed to the Commission
on the  Company's  Quarterly  Report on Form 10-Q for the period  ended June 30,
1997. Cherry, Bekaert's previous consulting engagement, however, did not involve
(i) 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,  (ii) any matter that was the subject of a
disagreement with Scheifley on any matter of accounting principles or practices,
financial  statement  disclosure or auditing  scope or  procedure,  or (iii) any
matter as to which Scheifley had advised the Company.

         Scheifley's  report on the Company's  financial  statements for each of
the two fiscal years ended December 31, 1996 did not contain an adverse  opinion
or a disclaimer of opinion, and was not qualified or modified as to uncertainty,
audit scope or  accounting  principles.  Furthermore,  during the  Company's two
fiscal years ended December 31, 1996 and during the subsequent  period preceding
February 17, 1998,  there has been no disagreement  with Scheifley on any matter
of  accounting  principles  or  practices,  financial  statement  disclosure  or
auditing  scope  or  procedure,  which  disagreement,  if  not  resolved  to the
satisfaction of Scheifley,  would have caused Scheifley to make reference to the
subject matter of the disagreement in connection with its report.

         Scheifley  has not  advised  the  Company  specifically  of the need to
expand  significantly  the scope of its audit,  or that  information has come to
Scheifley's  attention that, it has concluded,  does, or if further investigated
may,  materially  impact the fairness or  reliability of either (i) a previously
issued audit report or the underlying financial statements or (ii) the financial
statements  issued or to be issued covering the fiscal  period(s)  subsequent to
the date of the most  recent  financial  statements  covered by an audit  report
(including  information that may prevent it from rendering an unqualified  audit
report on those financial  statements).  Scheifley is aware of the investigation
that is being  conducted  by the Special  Litigation  Committee  of the Board of
Directors,  as  described  above.  Furthermore,  Scheifley is aware that certain
findings  arising  from  that  investigation   could  impact  previously  issued
financial statements.

         The Company has provided  Scheifley with a copy of this Current Report.
A letter from Scheifley to the  Commission  dated February 24, 1998 with respect
to this matter is attached hereto as Exhibit 16.

                                      -2-
Item 7.      Financial Statements, Pro Forma Financial Information and Exhibits.

             (c)   Exhibits.

                   Exhibit No.         Description
                   -----------         -----------

                   16                  Letter dated February 24, 1998 from James
                                       E. Scheifley & Associates, P.C. re Change
                                       in Certifying Accountant.

                                      -3-
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.

                                        SPURLOCK INDUSTRIES, INC.

Dated:  February 24, 1998               By: /s/ Phillip S. Sumpter
                                            --------------------------------
                                            Phillip S. Sumpter
                                            Chairman and Chief Executive Officer
INDEX TO EXHIBITS

No.                  Description
---                  -----------

16                   Letter dated  February  24, 1998 from James E.  Scheifley &
                     Associates, P.C. re Change in Certifying Accountant.