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):  July 26, 2006
                                                     -------------
  
  
                TOUCHSTONE APPLIED SCIENCE ASSOCIATES, INC.
  
          (Exact Name of Registrant as Specified in its Charter)
  
  
               -----------------------------------------------
  
                Delaware                0-20303             13-2846796
                --------                -------             ----------
     (State or other jurisdiction    (Commission        (I.R.S. employer
           of incorporation)          file number)       identification no.)
  
  
         4 Hardscrabble Heights
             P.O. Box 382
             Brewster, NY                                      10509
         ----------------------                                -----
         (Address of principal                               (Zip Code)
           executive offices)
  
  
     Registrant's telephone number, including area codes: (845) 277-8100
                                                          --------------
  
  
  
                                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 (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>
  
  ITEM 4.01.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
  
       (a)    In May 2006, the Audit Committee of the Board of
  Directors of Touchstone Applied Science Associates, Inc. (the
  "Company") authorized the Company to seek proposals from
  certified public accounting firms to provide audit services for
  the fiscal year ending October 31, 2006 and the interim period
  ending July 31, 2006. The Audit Committee decided to issue the
  request for proposal because it wanted the opportunity to review
  firms in light of the Company's then pending acquisition of
  Questar Education Systems, Inc., which has its principal office
  in Minneapolis.  Questar was acquired by the Company in June
  2006 and constitutes a significant subsidiary of the Company.
  After the closing of the acquisition of Questar, the Audit
  Committee of the Company reviewed the proposals received from
  accounting firms, completed its due diligence investigations and
  considered the benefits and detriments of changing independent
  auditors.  On July 26, 2006, the Audit Committee notified Lazar
  Levine & Felix, LLP ("Lazar Levine"), of its decision to dismiss
  Lazar Levine as the Company's independent auditors.
  
              During each of the last two fiscal years of the
  Company, ended October 31, 2005 and October 31, 2004, the
  reports of Lazar Levine on the Company's financial statements
  did not contain an adverse opinion or disclaimer of opinion, nor
  were such reports qualified or modified as to uncertainty, audit
  scope or accounting principles.
  
              The decision to change principal accountants was
  approved by the Audit Committee of the Company's Board of
  Directors.
  
              During the two most recent fiscal years of the Company
  and any subsequent interim periods, there were no disagreements
  between the Company and Lazar Levine 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 Lazar Levine, would have caused
  it to make reference to the subject matter of the disagreements
  in connection with its report.
  
              The Company has provided Lazar Levine with a copy of
  the above disclosures in response to Item 304(a) of Regulation
  S-B in conjunction with the filing of this Form 8-K.  The
  Company requested that Lazar Levine deliver to the Company a
  letter addressed to the Securities and Exchange Commission
  stating whether it agrees with the statements made by the
  Company in response to Item 304(a) of Regulation S-B, and if
  not, stating the respects in which it does not agree.   A copy
  of the letter of Lazar Levine is filed as Exhibit 16.1 to this
  Form 8-K Current Report.
  
       (b)    On July 26, 2006, the Audit Committee notified
  McGladrey & Pullen LLP ("McGladrey") that the Company had
  selected McGladrey as the Company's independent public
  accountant for the Company's fiscal year ending October 31, 2006
  and the interim period ending July 31, 2006, subject to the
  execution of a definitive engagement letter.  During the
  Company's two most recent fiscal years or subsequent interim
  period, the Company has not consulted with McGladrey regarding
  the application of accounting principles to a specific
  transaction, either completed or proposed, or the type of audit
  opinion that might be rendered on the Company's financial
  statements, nor did McGladrey provide advice to the Company,
  either written or oral, that was an important factor considered
  by the Company in reaching a decision as to the accounting,
  auditing or financial reporting issue.  Further, during the
  Company's two most recent fiscal years or subsequent interim
  periods, the Company has not consulted with McGladrey on any
  matter that was the subject of a disagreement or a reportable
  event.
  
  ITEM 9.01(D).  EXHIBITS.
  
       The following Exhibit is filed as part of this Report:
  
  
       Exhibit 16.1    Letter, dated July 27, 2006, from Lazar
                       Levine & Felix, LLP, to the Securities and
                       Exchange Commission.
  <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.
  
                                             TOUCHSTONE APPLIED SCIENCE
                                             ASSOCIATES, INC.
  
  
  Date:  July 28, 2006
  
  
                                             By: /s/ ANDREW L. SIMON
                                                 -------------------
                                                 Andrew L. Simon
                                                 President and Chief
                                                 Executive Officer
  
  
                                             By: /s/ JAMES WILLIAMS
                                                 -------------------
                                                 James Williams
                                                 Vice President and Chief
                                                 Financial Officer
  <PAGE>
  
                                 INDEX TO EXHIBITS
                                 -----------------
  Exhibit
  -------
  
   16.1       Letter, dated July 27, 2006, from Lazar Levine & Felix,
              LLP, to the Securities and Exchange Commission.
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "bdy8k728.txt", "description": "BODY OF 8-K", "secsgml_size_bytes": 7499}]
metadata_filer: {"company-data": {"conformed-name": "TOUCHSTONE APPLIED SCIENCE ASSOCIATES INC /NY/", "cik": "0000726603", "assigned-sic": "8200", "irs-number": "132846796", "state-of-incorporation": "DE", "fiscal-year-end": "1031"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-16689", "film-number": "06988219"}, "business-address": {"street1": "4 HARDSCRABBLE HEIGHTS ROAD", "street2": "P O BOX 382", "city": "BREWSTER", "state": "NY", "zip": "10509", "phone": "8452778100"}, "mail-address": {"street1": "4 HARDSCRABBLE HEIGHTS ROAD", "street2": "P.O. BOX 382", "city": "BREWSTER", "state": "NY", "zip": "10509"}, "former-company": {"former-conformed-name": "TOUCHSTONE APPLIED SCIENCE ASSOCIATES INC", "date-changed": "19920914"}}
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):  July 26, 2006
                                                     -------------
  
                TOUCHSTONE APPLIED SCIENCE ASSOCIATES, INC.
  
          (Exact Name of Registrant as Specified in its Charter)
  
               -----------------------------------------------
  
                Delaware                0-20303             13-2846796
                --------                -------             ----------
     (State or other jurisdiction    (Commission        (I.R.S. employer
           of incorporation)          file number)       identification no.)
  
         4 Hardscrabble Heights
             P.O. Box 382
             Brewster, NY                                      10509
         ----------------------                                -----
         (Address of principal                               (Zip Code)
           executive offices)
  
     Registrant's telephone number, including area codes: (845) 277-8100
                                                          --------------
  
                                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 (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))
  ITEM 4.01.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
  
       (a)    In May 2006, the Audit Committee of the Board of
  Directors of Touchstone Applied Science Associates, Inc. (the
  "Company") authorized the Company to seek proposals from
  certified public accounting firms to provide audit services for
  the fiscal year ending October 31, 2006 and the interim period
  ending July 31, 2006. The Audit Committee decided to issue the
  request for proposal because it wanted the opportunity to review
  firms in light of the Company's then pending acquisition of
  Questar Education Systems, Inc., which has its principal office
  in Minneapolis.  Questar was acquired by the Company in June
  2006 and constitutes a significant subsidiary of the Company.
  After the closing of the acquisition of Questar, the Audit
  Committee of the Company reviewed the proposals received from
  accounting firms, completed its due diligence investigations and
  considered the benefits and detriments of changing independent
  auditors.  On July 26, 2006, the Audit Committee notified Lazar
  Levine & Felix, LLP ("Lazar Levine"), of its decision to dismiss
  Lazar Levine as the Company's independent auditors.
  
              During each of the last two fiscal years of the
  Company, ended October 31, 2005 and October 31, 2004, the
  reports of Lazar Levine on the Company's financial statements
  did not contain an adverse opinion or disclaimer of opinion, nor
  were such reports qualified or modified as to uncertainty, audit
  scope or accounting principles.
  
              The decision to change principal accountants was
  approved by the Audit Committee of the Company's Board of
  Directors.
  
              During the two most recent fiscal years of the Company
  and any subsequent interim periods, there were no disagreements
  between the Company and Lazar Levine 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 Lazar Levine, would have caused
  it to make reference to the subject matter of the disagreements
  in connection with its report.
  
              The Company has provided Lazar Levine with a copy of
  the above disclosures in response to Item 304(a) of Regulation
  S-B in conjunction with the filing of this Form 8-K.  The
  Company requested that Lazar Levine deliver to the Company a
  letter addressed to the Securities and Exchange Commission
  stating whether it agrees with the statements made by the
  Company in response to Item 304(a) of Regulation S-B, and if
  not, stating the respects in which it does not agree.   A copy
  of the letter of Lazar Levine is filed as Exhibit 16.1 to this
  Form 8-K Current Report.
  
       (b)    On July 26, 2006, the Audit Committee notified
  McGladrey & Pullen LLP ("McGladrey") that the Company had
  selected McGladrey as the Company's independent public
  accountant for the Company's fiscal year ending October 31, 2006
  and the interim period ending July 31, 2006, subject to the
  execution of a definitive engagement letter.  During the
  Company's two most recent fiscal years or subsequent interim
  period, the Company has not consulted with McGladrey regarding
  the application of accounting principles to a specific
  transaction, either completed or proposed, or the type of audit
  opinion that might be rendered on the Company's financial
  statements, nor did McGladrey provide advice to the Company,
  either written or oral, that was an important factor considered
  by the Company in reaching a decision as to the accounting,
  auditing or financial reporting issue.  Further, during the
  Company's two most recent fiscal years or subsequent interim
  periods, the Company has not consulted with McGladrey on any
  matter that was the subject of a disagreement or a reportable
  event.
  
  ITEM 9.01(D).  EXHIBITS.
  
       The following Exhibit is filed as part of this Report:
  
       Exhibit 16.1    Letter, dated July 27, 2006, from Lazar
                       Levine & Felix, LLP, to the Securities and
                       Exchange Commission.
  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.
  
                                             TOUCHSTONE APPLIED SCIENCE
                                             ASSOCIATES, INC.
  
  Date:  July 28, 2006
  
                                             By: /s/ ANDREW L. SIMON
                                                 -------------------
                                                 Andrew L. Simon
                                                 President and Chief
                                                 Executive Officer
  
                                             By: /s/ JAMES WILLIAMS
                                                 -------------------
                                                 James Williams
                                                 Vice President and Chief
                                                 Financial Officer
  INDEX TO EXHIBITS
                                 -----------------
  Exhibit
  -------
  
   16.1       Letter, dated July 27, 2006, from Lazar Levine & Felix,
              LLP, to the Securities and Exchange Commission.