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  <TITLE> APAC Customer Services, Inc. (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	May 15, 2006
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  	APAC Customer Services, Inc.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Illinois
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  	0-26786
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  	36-2777140
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	Six Parkway North, Deerfield, Illinois
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  	&nbsp;
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  	60015
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
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  	Registrant&#146;s telephone number, including area code:
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  	&nbsp;
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  	847-374-4980
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  	Item 4.01 Changes in Registrant's Certifying Accountant.
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  On May 15, 2006, APAC Customer Services, Inc. (the "Company") changed its registered public accounting firm.  The Company dismissed Deloitte & Touche LLP ("D&T") as its independent registered public accounting firm and approved the engagement of Ernst & Young ("E&Y") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2006.   The decision to end the Company's relationship with D&T was made and approved by the Audit Committee of the Company's Board of Directors.<br><br>The reports of D&T on the Company's financial statements for the fiscal years ended January 1, 2006 and January 2, 2005 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.<br><br>During the fiscal years ended January 1, 2006 and January 2, 2005, there were no disagreements with D&T 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 D&T would have caused D&T to make reference to the subject matter of the disagreement in its reports on the Company's financial statements for such years.  During the fiscal years ended January 1, 2006 and January 2, 2005, there were no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.<br><br>The Company has provided D&T with a copy of this disclosure and has requested that D&T furnish it with a letter addressed to the Securities and Exchange Commission (the "SEC") stating whether it agrees with the above statements, and if not, stating the respects in which it does not agree.  A copy of the letter from D&T addressed to the SEC, dated May 19, 2006, is filed as Exhibit 16.1 to this Current Report on Form 8-K.<br><br>During the fiscal years ended January 1, 2006 and January 2, 2005 and through the date of this Current Report on Form 8-K, neither the Company nor anyone acting on its behalf consulted E&Y regarding either (1) 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 consolidated financial statements or (2) any matter that was (a) either the subject of a disagreement with D&T on accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which, if not resolved to the satisfaction of D&T, would have caused D&T to make reference to the subject matter of the disagreement in their report, or (b) a "reportable event" as defined in Item 304(a)(1)(v) of Regulation S-K.  <br><br>The Company had provided E&Y with a copy of this Current Report on Form 8-K prior to filing it with the SEC.
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  	Item 9.01 Financial Statements and Exhibits.
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  Exhibit 16.1  Letter, dated May 19, 2006, from Deloitte & Touche LLP to the Securities and Exchange Commission.
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  	SIGNATURES
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  	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.
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  	APAC Customer Services, Inc.
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  	&nbsp;&nbsp;
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  <I>
  	May 19, 2006
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  	By:
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  <I>
  	/s/George H. Hepburn III
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  <I>
  	Name: George H. Hepburn III
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  <I>
  	Title: Senior Vice President and Chief Financial Officer
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	Description
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  	16.1
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  	&nbsp;
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  Letter, dated May 19, 2006, from Deloitte & Touche LLP to the Securities and Exchange Commission
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_12629.htm", "description": "LIVE FILING", "secsgml_size_bytes": 12622}]
metadata_filer: {"company-data": {"conformed-name": "APAC CUSTOMER SERVICE INC", "cik": "0000949297", "assigned-sic": "7389", "irs-number": "362777140", "state-of-incorporation": "IL", "fiscal-year-end": "0103"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-26786", "film-number": "06854206"}, "business-address": {"street1": "SIX PARKWAY NORTH", "city": "DEERFIELD", "state": "IL", "zip": "60015", "phone": "847-236-5452"}, "mail-address": {"street1": "SIX PARKWAY NORTH", "city": "DEERFIELD", "state": "IL", "zip": "60015"}, "former-company": [{"former-conformed-name": "APAC TELESERVICES INC", "date-changed": "19950915"}, {"former-conformed-name": "APAC CORP", "date-changed": "19950811"}]}
text: APAC Customer Services, Inc. (Form: 8-K)
  UNITED STATES
  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 15, 2006
  APAC Customer Services, Inc.
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Illinois
  0-26786
  36-2777140
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  Six Parkway North, Deerfield, Illinois
  60015
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  847-374-4980
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 4.01 Changes in Registrant's Certifying Accountant.
  On May 15, 2006, APAC Customer Services, Inc. (the "Company") changed its registered public accounting firm.  The Company dismissed Deloitte & Touche LLP ("D&T") as its independent registered public accounting firm and approved the engagement of Ernst & Young ("E&Y") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2006.   The decision to end the Company's relationship with D&T was made and approved by the Audit Committee of the Company's Board of Directors.
  The reports of D&T on the Company's financial statements for the fiscal years ended January 1, 2006 and January 2, 2005 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.
  During the fiscal years ended January 1, 2006 and January 2, 2005, there were no disagreements with D&T 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 D&T would have caused D&T to make reference to the subject matter of the disagreement in its reports on the Company's financial statements for such years.  During the fiscal years ended January 1, 2006 and January 2, 2005, there were no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.
  The Company has provided D&T with a copy of this disclosure and has requested that D&T furnish it with a letter addressed to the Securities and Exchange Commission (the "SEC") stating whether it agrees with the above statements, and if not, stating the respects in which it does not agree.  A copy of the letter from D&T addressed to the SEC, dated May 19, 2006, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
  During the fiscal years ended January 1, 2006 and January 2, 2005 and through the date of this Current Report on Form 8-K, neither the Company nor anyone acting on its behalf consulted E&Y regarding either (1) 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 consolidated financial statements or (2) any matter that was (a) either the subject of a disagreement with D&T on accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which, if not resolved to the satisfaction of D&T, would have caused D&T to make reference to the subject matter of the disagreement in their report, or (b) a "reportable event" as defined in Item 304(a)(1)(v) of Regulation S-K.
  The Company had provided E&Y with a copy of this Current Report on Form 8-K prior to filing it with the SEC.
  Item 9.01 Financial Statements and Exhibits.
  Exhibit 16.1  Letter, dated May 19, 2006, from Deloitte & Touche LLP to the Securities and Exchange Commission.
  Top of the Form
  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.
  APAC Customer Services, Inc.
  May 19, 2006
  By:
  /s/George H. Hepburn III
  Name: George H. Hepburn III
  Title: Senior Vice President and Chief Financial Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  16.1
  Letter, dated May 19, 2006, from Deloitte & Touche LLP to the Securities and Exchange Commission