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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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  	February 2, 2006
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  	PBG 401(k) Program
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Delaware
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  	1-14893
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  	13-4038356
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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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  	&nbsp;&nbsp;
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  	&nbsp;
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  	&nbsp;
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  	One Pepsi Way, Somers, New York
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  	10589
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	(914) 767-6000
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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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  Explanatory Note.<br><br>On June 6, 2005, the PBG 401(k) Program (the "Plan") filed a Current Report on Form 8-K (the "June 8-K") with the Securities and Exchange Commission (the "SEC") disclosing that KPMG LLP had been terminated as the independent auditors of the Plan, effective upon the filing of the Form 5500 in respect of the 2004 Plan year, which occurred on October 17, 2005 (the "Termination Date").  On October 21, 2005, the Plan filed an amendment to the June 8-K to update the disclosure contained in the June 8-K for the period through the Termination Date.  In follow up to the June 8-K, this Form 8-K discloses that J.H. Cohn LLP has been engaged as the independent auditors of the Plan for the 2005 Plan year.<br><br>Item 4.01 Changes in Registrant's Certifying Accountant.<br><br>At a meeting held on February 2, 2006, the Audit and Affiliated Transactions Committee of the Board of Directors of The Pepsi Bottling Group, Inc. approved the engagement of J.H. Cohn LLP ("Cohn") to audit the Plan&#x2019;s financial statements for the 2005 Plan year. This engagement is effective as of February 2, 2006.<br><br>During the two most recent fiscal years, and through February 2, 2006, the Plan did not consult with Cohn regarding the application of accounting principles to any transaction (completed or proposed), the type of audit opinion that might be rendered on the Plan's financial statements, or any matter that was either the subject of a disagreement or a reportable event (as defined respectively in Item 304(a)(2)(i) and Item 304(a)(2)(ii) of Regulation S-K). The Plan provided Cohn with this Form 8-K prior to filing it with the SEC, and Cohn declined the opportunity to furnish the Plan with a letter addressed to the SEC containing any new information, clarification or disagreement with the disclosure set forth in this paragraph.<br><br><br><br>
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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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  	PBG 401(k) Program
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  	&nbsp;&nbsp;
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  <I>
  	February 3, 2006
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  	By:
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  <I>
  	David Yawman
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  <I>
  	Name: David Yawman
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  <I>
  	Title: Vice President, Assistant General Counsel and Assistant Secretary, The Pepsi Bottling Group, Inc.
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_10042.htm", "description": "LIVE FILING", "secsgml_size_bytes": 10140}]
metadata_filer: {"company-data": {"conformed-name": "PEPSI BOTTLING GROUP INC", "cik": "0001076405", "assigned-sic": "2080", "irs-number": "134038356", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-14893", "film-number": "06578934"}, "business-address": {"street1": "ONE PEPSI WAY", "city": "SOMERS", "state": "NY", "zip": "10589-2201", "phone": "9147676000"}, "mail-address": {"street1": "ONE PEPSI WAY", "city": "SOMERS", "state": "NY", "zip": "10589-2201"}}
text: PBG 401(k) Program (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):
  February 2, 2006
  PBG 401(k) Program
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Delaware
  1-14893
  13-4038356
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  One Pepsi Way, Somers, New York
  10589
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  (914) 767-6000
  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.
  Explanatory Note.
  On June 6, 2005, the PBG 401(k) Program (the "Plan") filed a Current Report on Form 8-K (the "June 8-K") with the Securities and Exchange Commission (the "SEC") disclosing that KPMG LLP had been terminated as the independent auditors of the Plan, effective upon the filing of the Form 5500 in respect of the 2004 Plan year, which occurred on October 17, 2005 (the "Termination Date").  On October 21, 2005, the Plan filed an amendment to the June 8-K to update the disclosure contained in the June 8-K for the period through the Termination Date.  In follow up to the June 8-K, this Form 8-K discloses that J.H. Cohn LLP has been engaged as the independent auditors of the Plan for the 2005 Plan year.
  Item 4.01 Changes in Registrant's Certifying Accountant.
  At a meeting held on February 2, 2006, the Audit and Affiliated Transactions Committee of the Board of Directors of The Pepsi Bottling Group, Inc. approved the engagement of J.H. Cohn LLP ("Cohn") to audit the Plan's financial statements for the 2005 Plan year. This engagement is effective as of February 2, 2006.
  During the two most recent fiscal years, and through February 2, 2006, the Plan did not consult with Cohn regarding the application of accounting principles to any transaction (completed or proposed), the type of audit opinion that might be rendered on the Plan's financial statements, or any matter that was either the subject of a disagreement or a reportable event (as defined respectively in Item 304(a)(2)(i) and Item 304(a)(2)(ii) of Regulation S-K). The Plan provided Cohn with this Form 8-K prior to filing it with the SEC, and Cohn declined the opportunity to furnish the Plan with a letter addressed to the SEC containing any new information, clarification or disagreement with the disclosure set forth in this paragraph.
  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.
  PBG 401(k) Program
  February 3, 2006
  By:
  David Yawman
  Name: David Yawman
  Title: Vice President, Assistant General Counsel and Assistant Secretary, The Pepsi Bottling Group, Inc.