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) - August 7, 2002



                              EMERGING VISION, INC.
             (Exact name of registrant as specified in its charter)


             NEW YORK                    1-14128                11-3096941
  (State or other jurisdiction    (Commission File No.)      (I.R.S. Employer
of incorporation or organization)                            Identification No.)



                         100 Quentin Roosevelt Boulevard
                              Garden City, NY 11530
          (Address of principal executive offices, including zip code)


                                 (516) 390-2100
              (Registrant's telephone number, including area code)


<PAGE>


Item 4.  Changes in Registrant's Certifying Accountant

     As  previously  reported in our  Current  Report on Form 8-K filed June 24,
2002,  on April 29,  2002,  the Audit  Committee  of the Board of  Directors  of
Emerging  Vision,  Inc.  (the  "Registrant")  recommended  that  the  Registrant
discontinue  the  retention  of Arthur  Andersen  LLP for  future  audits of its
financial  statements and, on June 18, 2002, the Registrant  formally  dismissed
Andersen as its independent public accountants.

     On  August  5,  2002,  the  Audit  Committee  recommended  to the  Board of
Directors  (the  "Board")  that it select  Miller  Ellin & Company LLP  ("Miller
Ellin") as its new independent public accountants,  which  recommendation was so
accepted  and  unanimously  passed by the Board  and,  on  August 7,  2002,  the
Registrant  engaged Miller Ellin as its new independent  public  accountants for
the year ended December 31, 2002. During the Registrant's two most recent fiscal
years and any  subsequent  period through August 7, 2002, the Registrant has not
consulted with Miller Ellin  regarding  either (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  Registrant's   financial
statements,  in respect of which  either a written  report was  provided  to the
Registrant  or oral advice was  provided  that  Miller  Ellin  concluded  was an
important  factor  considered by the Registrant in reaching a decision as to the
accounting,  auditing or financial  reporting issue; or (ii) any matter that was
either  the  subject  of a  disagreement,  as  that  term  is  defined  in  Item
304(a)(1)(iv)  of  Regulation  S-K and the related  instructions  to Item 304 of
Regulation  S-K, or a reportable  event (as  described in Item  304(a)(1)(v)  of
Regulation S-K).



<PAGE>



                                   SIGNATURES

     Pursuant  to the  requirements  of  Section  13 or 15(d) 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


                                                     EMERGING VISION, INC.
                                                         (Registrant)

                                               By: /s/ Christopher G. Payan
                                               ---------------------------------
                                                   Christopher G. Payan
                                                   Senior Vice President,
                                                   Chief Financial Officer and
                                                   Co-Chief Operating Officer
                                                   (Principal Financial Officer)


Date:  August 12, 2002
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{"company-data": {"conformed-name": "EMERGING VISION INC", "cik": "0001002554", "assigned-sic": "5990", "irs-number": "113096941", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-14128", "film-number": "02726232"}, "business-address": {"street1": "100 QUENTIN ROOSEVELT BLVD", "street2": "SUITE 508", "city": "GARDEN CITY", "state": "NY", "zip": "11530", "phone": "6462233600"}, "mail-address": {"street1": "100 QUENTIN ROOSEVELT BLVD", "street2": "SUITE 508", "city": "GARDEN CITY", "state": "NY", "zip": "10018"}, "former-company": {"former-conformed-name": "STERLING VISION INC", "date-changed": "19951020"}}
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) - August 7, 2002

                              EMERGING VISION, INC.
             (Exact name of registrant as specified in its charter)

             NEW YORK                    1-14128                11-3096941
  (State or other jurisdiction    (Commission File No.)      (I.R.S. Employer
of incorporation or organization)                            Identification No.)

                         100 Quentin Roosevelt Boulevard
                              Garden City, NY 11530
          (Address of principal executive offices, including zip code)

                                 (516) 390-2100
              (Registrant's telephone number, including area code)
Item 4.  Changes in Registrant's Certifying Accountant

     As  previously  reported in our  Current  Report on Form 8-K filed June 24,
2002,  on April 29,  2002,  the Audit  Committee  of the Board of  Directors  of
Emerging  Vision,  Inc.  (the  "Registrant")  recommended  that  the  Registrant
discontinue  the  retention  of Arthur  Andersen  LLP for  future  audits of its
financial  statements and, on June 18, 2002, the Registrant  formally  dismissed
Andersen as its independent public accountants.

     On  August  5,  2002,  the  Audit  Committee  recommended  to the  Board of
Directors  (the  "Board")  that it select  Miller  Ellin & Company LLP  ("Miller
Ellin") as its new independent public accountants,  which  recommendation was so
accepted  and  unanimously  passed by the Board  and,  on  August 7,  2002,  the
Registrant  engaged Miller Ellin as its new independent  public  accountants for
the year ended December 31, 2002. During the Registrant's two most recent fiscal
years and any  subsequent  period through August 7, 2002, the Registrant has not
consulted with Miller Ellin  regarding  either (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  Registrant's   financial
statements,  in respect of which  either a written  report was  provided  to the
Registrant  or oral advice was  provided  that  Miller  Ellin  concluded  was an
important  factor  considered by the Registrant in reaching a decision as to the
accounting,  auditing or financial  reporting issue; or (ii) any matter that was
either  the  subject  of a  disagreement,  as  that  term  is  defined  in  Item
304(a)(1)(iv)  of  Regulation  S-K and the related  instructions  to Item 304 of
Regulation  S-K, or a reportable  event (as  described in Item  304(a)(1)(v)  of
Regulation S-K).
SIGNATURES

     Pursuant  to the  requirements  of  Section  13 or 15(d) 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

                                                     EMERGING VISION, INC.
                                                         (Registrant)

                                               By: /s/ Christopher G. Payan
                                               ---------------------------------
                                                   Christopher G. Payan
                                                   Senior Vice President,
                                                   Chief Financial Officer and
                                                   Co-Chief Operating Officer
                                                   (Principal Financial Officer)

Date:  August 12, 2002