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): December 15, 2004
  
                                   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
  
       In  connection  with the Company's  Form 8-K dated  December 15, 2004 and
  filed on December  21, 2004,  the Company  received a response  from  Deloitte &
  Touche LLP, the Company's former  independent  auditors,  dated January 4, 2005.
  Such  response  was  addressed  to the United  States  Securities  and  Exchange
  Commission and is attached as Exhibit 99.1 hereto.
  
  Item 9.01  Financial Statements and Exhibits
  
        (c)  Exhibits
  
             99.1     Letter from Deloitte & Touche LLP dated January 4, 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.
  
  Date:  January 6, 2005             By: /s/ Allyson Vanderford
                                            ------------------------------
                                     Name:  Allyson Vanderford
                                     Title: Vice President, Finance and Treasurer
  
  <PAGE>
  
                                   EXHIBIT INDEX
  
  Exhibit Number   Exhibit Description
  99.1             Letter from Deloitte & Touche LLP dated January 4, 2005
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "deloitteresponse8k.txt", "description": "DELOITTE REPONSE 8K", "secsgml_size_bytes": 3185}]
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": "05516041"}, "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): December 15, 2004
  
                                   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
  
       In  connection  with the Company's  Form 8-K dated  December 15, 2004 and
  filed on December  21, 2004,  the Company  received a response  from  Deloitte &
  Touche LLP, the Company's former  independent  auditors,  dated January 4, 2005.
  Such  response  was  addressed  to the United  States  Securities  and  Exchange
  Commission and is attached as Exhibit 99.1 hereto.
  
  Item 9.01  Financial Statements and Exhibits
  
        (c)  Exhibits
  
             99.1     Letter from Deloitte & Touche LLP dated January 4, 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.
  
  Date:  January 6, 2005             By: /s/ Allyson Vanderford
                                            ------------------------------
                                     Name:  Allyson Vanderford
                                     Title: Vice President, Finance and Treasurer
  EXHIBIT INDEX
  
  Exhibit Number   Exhibit Description
  99.1             Letter from Deloitte & Touche LLP dated January 4, 2005