content: 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 1, 2005
  
                                       MERISEL, INC.
                 (Exact name of registrant as specified in its charter)
  
              Delaware               01-17156            95-4172359
           (State or other          (Commission      (I. R. S. Employer
           jurisdiction  of         File Number)     identification No.)
            incorporation)
  
                      1500 Hughes Way                       90810
                  Long Beach, California                 (Zip Code)
                   (Address of principal
                    executive offices)
                              __________________________
  
         Registrant's telephone number, including area code: (310) 765-4654
  
  Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
  simultaneously satisfy the filing obligations of the registrant under any of the
  following provisions (see General Instruction A.2. below) :
  
  ___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))
  
  <PAGE>
  
                       INFORMATION TO BE INCLUDED IN THE REPORT
  
  Item 4.01  Changes in Registrant's Certifying Accountant
  
       On  February  1,  2005,  the  Audit  Committee  of the  Company's  Board of
  Directors  selected and retained the independent  registered  public  accounting
  firm of BDO Seidman, LLP ("BDO") as its independent auditors. BDO will audit the
  Company's  financial  statements  for the fiscal year ended December 31, 2004. A
  copy of the press  release  announcing  such  engagement  is attached  hereto as
  Exhibit 99.1
  
       During  the two most  recent  fiscal  years  ended  December  31,  2004 and
  December 31, 2003 and the  subsequent  interim period prior to engaging BDO, the
  Company  did  not  consult  with  BDO  on  any  matters  set  forth  in  Section
  304(a)(2)(i) or (ii) of Regulation S-K.
  
  
  Item 9.01  Financial Statements and Exhibits
  
  (c)   Exhibits
  
  99.1  Press release of Merisel, Inc. dated February 3, 2005
  
  
  <PAGE>
  
  
                                    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.
  
  
                                     MERISEL, INC.
  
                                     /s/ Allyson Vanderford
  Date: February 3, 2005             By:---------------------------------
                                     Name:  Allyson Vanderford
                                     Title: Vice President, Finance and Treasurer
  
  
  <PAGE>
  <TABLE>
  <CAPTION>
  
                                EXHIBIT INDEX
  <S>                <C>
  Exhibit Number     Exhibit Description
  99.1               Press Release of Merisel, Inc. dated February 3, 2005
  
  
  </TABLE>
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "bdoannouncement8k.txt", "description": "8K BDO ANNOUNCEMENT", "secsgml_size_bytes": 3603}]
metadata_filer: {"company-data": {"conformed-name": "MERISEL INC /DE/", "cik": "0000724941", "assigned-sic": "5045", "irs-number": "954172359", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-17156", "film-number": "05573537"}, "business-address": {"street1": "200 CONTINENTAL BLVD", "city": "EL SEGUNDO", "state": "CA", "zip": "90245-0984", "phone": "3106153080"}, "mail-address": {"street1": "200 CONTINENTAL BLVD", "city": "EL SEGUNDO", "state": "CA", "zip": "90245-0984"}, "former-company": {"former-conformed-name": "SOFTSEL COMPUTER PRODUCTS INC", "date-changed": "19910509"}}
text: 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 1, 2005
  
                                       MERISEL, INC.
                 (Exact name of registrant as specified in its charter)
  
              Delaware               01-17156            95-4172359
           (State or other          (Commission      (I. R. S. Employer
           jurisdiction  of         File Number)     identification No.)
            incorporation)
  
                      1500 Hughes Way                       90810
                  Long Beach, California                 (Zip Code)
                   (Address of principal
                    executive offices)
                              __________________________
  
         Registrant's telephone number, including area code: (310) 765-4654
  
  Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
  simultaneously satisfy the filing obligations of the registrant under any of the
  following provisions (see General Instruction A.2. below) :
  
  ___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))
  INFORMATION TO BE INCLUDED IN THE REPORT
  
  Item 4.01  Changes in Registrant's Certifying Accountant
  
       On  February  1,  2005,  the  Audit  Committee  of the  Company's  Board of
  Directors  selected and retained the independent  registered  public  accounting
  firm of BDO Seidman, LLP ("BDO") as its independent auditors. BDO will audit the
  Company's  financial  statements  for the fiscal year ended December 31, 2004. A
  copy of the press  release  announcing  such  engagement  is attached  hereto as
  Exhibit 99.1
  
       During  the two most  recent  fiscal  years  ended  December  31,  2004 and
  December 31, 2003 and the  subsequent  interim period prior to engaging BDO, the
  Company  did  not  consult  with  BDO  on  any  matters  set  forth  in  Section
  304(a)(2)(i) or (ii) of Regulation S-K.
  
  Item 9.01  Financial Statements and Exhibits
  
  (c)   Exhibits
  
  99.1  Press release of Merisel, Inc. dated February 3, 2005
  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.
  
                                     MERISEL, INC.
  
                                     /s/ Allyson Vanderford
  Date: February 3, 2005             By:---------------------------------
                                     Name:  Allyson Vanderford
                                     Title: Vice President, Finance and Treasurer
  EXHIBIT INDEX
  Exhibit Number     Exhibit Description
  99.1               Press Release of Merisel, Inc. dated February 3, 2005