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)    January 2, 2002
                                                ----------------------

                             Heilig-Meyers Company
              ----------------------------------------------------
             (Exact name of registrant as specified in its charter)


         Virginia                         1-8484                  54-0558861
 ---------------------------           ------------          -------------------
(State or other jurisdiction           (Commission              (IRS Employer
    of incorporation)                  file number)          Identification No.)


12560 West Creek Parkway, Richmond, Virginia              23238
--------------------------------------------           ----------
  (Address of principal executive offices)             (Zip Code)


Registrant's telephone number, including area code        (804) 784-7300
                                                    ------------------------

                                       N/A
          ------------------------------------------------------------
          (Former name or former address, if changed since last report

<PAGE>

Item 4.  Changes in Registrant's Certifying Accountant

         On  August  16,  2000,   Heilig-Meyers   Company  and  certain  of  its
subsidiaries (collectively,  "the Company") filed voluntary petitions for relief
under Chapter 11, Title 11 of the United States  Bankruptcy Code with the United
States  Bankruptcy  Court for the  Eastern  District of  Virginia,  procedurally
consolidated   case  number   00-34533.   In   connection   with  the   on-going
administration  of its  Chapter  11 cases,  on  January  2,  2002,  the  Company
dismissed Deloitte & Touche LLP ("Deloitte") as its independent accountant.  The
Company's  decision  was  recommended  and  approved by the  Company's  Board of
Directors.

         Deloitte's  reports on the Company's  financial  statements  for fiscal
years ended February 29, 2000 and February 28, 1999 contained no adverse opinion
or disclaimer of opinion,  and were not qualified or modified as to uncertainty,
audit scope, or accounting principles.  Certain shareholders of the Company have
instituted  legal  proceedings  against  Deloitte,  and the Company is currently
reviewing  its  legal  options   regarding   Deloitte. However,  there  were  no
disagreements  between  the  Company  and  Deloitte  regarding  any  matters  of
accounting principles or practices,  financial statement disclosure, or auditing
scope or procedures  which,  if not resolved to Deloitte's  satisfaction,  would
have caused them to make  reference in their report to the matter.  Deloitte has
not issued an audit report on any of the Company's  financial  statements  since
February 29, 2000.

The  Registrant  will be  requesting  that  Deloitte  furnish  it with a  letter
addressed to the Securities and Exchange  Commission  stating  whether it agrees
with the above statements.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

         Exhibit 16.1 - Letter from Deloitte.*


-------------------
* To be filed by amendment.


<PAGE>


                                 SIGNATURE

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant has caused this report to be signed on its behalf by the  undersigned
thereunto duly authorized.

                                            HEILIG-MEYERS COMPANY

Date:  January 9, 2002                  By: /s/Ronald L. Barden
                                            ---------------------
                                            Ronald L. Barden
                                            Managing Director of
                                            Reorganization
[{"type": "8-K", "sequence": "1", "filename": "hm_8k.txt", "description": "FORM 8-K", "secsgml_size_bytes": 4034}]
{"company-data": {"conformed-name": "HEILIG MEYERS CO", "cik": "0000046601", "assigned-sic": "5712", "irs-number": "540558861", "state-of-incorporation": "VA", "fiscal-year-end": "0228"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-08484", "film-number": "2505176"}, "business-address": {"street1": "12560 W CREEK PKWY", "city": "RICHMOND", "state": "VA", "zip": "23238", "phone": "8047847300"}, "mail-address": {"street1": "2235 STAPLES MILL RD", "city": "RICHMOND", "state": "VA", "zip": "23230"}}
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)    January 2, 2002
                                                ----------------------

                             Heilig-Meyers Company
              ----------------------------------------------------
             (Exact name of registrant as specified in its charter)

         Virginia                         1-8484                  54-0558861
 ---------------------------           ------------          -------------------
(State or other jurisdiction           (Commission              (IRS Employer
    of incorporation)                  file number)          Identification No.)

12560 West Creek Parkway, Richmond, Virginia              23238
--------------------------------------------           ----------
  (Address of principal executive offices)             (Zip Code)

Registrant's telephone number, including area code        (804) 784-7300
                                                    ------------------------

                                       N/A
          ------------------------------------------------------------
          (Former name or former address, if changed since last report
Item 4.  Changes in Registrant's Certifying Accountant

         On  August  16,  2000,   Heilig-Meyers   Company  and  certain  of  its
subsidiaries (collectively,  "the Company") filed voluntary petitions for relief
under Chapter 11, Title 11 of the United States  Bankruptcy Code with the United
States  Bankruptcy  Court for the  Eastern  District of  Virginia,  procedurally
consolidated   case  number   00-34533.   In   connection   with  the   on-going
administration  of its  Chapter  11 cases,  on  January  2,  2002,  the  Company
dismissed Deloitte & Touche LLP ("Deloitte") as its independent accountant.  The
Company's  decision  was  recommended  and  approved by the  Company's  Board of
Directors.

         Deloitte's  reports on the Company's  financial  statements  for fiscal
years ended February 29, 2000 and February 28, 1999 contained no adverse opinion
or disclaimer of opinion,  and were not qualified or modified as to uncertainty,
audit scope, or accounting principles.  Certain shareholders of the Company have
instituted  legal  proceedings  against  Deloitte,  and the Company is currently
reviewing  its  legal  options   regarding   Deloitte. However,  there  were  no
disagreements  between  the  Company  and  Deloitte  regarding  any  matters  of
accounting principles or practices,  financial statement disclosure, or auditing
scope or procedures  which,  if not resolved to Deloitte's  satisfaction,  would
have caused them to make  reference in their report to the matter.  Deloitte has
not issued an audit report on any of the Company's  financial  statements  since
February 29, 2000.

The  Registrant  will be  requesting  that  Deloitte  furnish  it with a  letter
addressed to the Securities and Exchange  Commission  stating  whether it agrees
with the above statements.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

         Exhibit 16.1 - Letter from Deloitte.*

-------------------
* To be filed by amendment.
SIGNATURE

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant has caused this report to be signed on its behalf by the  undersigned
thereunto duly authorized.

                                            HEILIG-MEYERS COMPANY

Date:  January 9, 2002                  By: /s/Ronald L. Barden
                                            ---------------------
                                            Ronald L. Barden
                                            Managing Director of
                                            Reorganization