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<title>SECURITIES AND EXCHANGE COMMISSION</title>


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<p class=MsoNormal align=center style='text-align:center'>SECURITIES AND
EXCHANGE COMMISSION</p>

<p class=MsoNormal align=center style='text-align:center'>WASHINGTON, DC 20549</p>





<p class=MsoNormal align=center style='text-align:center'>------------</p>





<p class=MsoNormal align=center style='text-align:center'>FORM 8-K</p>



<p class=MsoNormal align=center style='text-align:center'>CURRENT REPORT</p>

<p class=MsoNormal align=center style='text-align:center'>PURSUANT TO SECTION
13 OR 15(d) OF THE</p>

<p class=MsoNormal align=center style='text-align:center'>SECURITIES AND
EXCHANGE ACT OF 1934</p>



<p class=MsoNormal align=center style='text-align:center'>Date of report (Date
of earliest event reported) <u>&nbsp;October 20, 2006</u></p>





<p class=MsoNormal align=center style='text-align:center'><u>PDC 2000-B Limited
Partnership</u></p>

<p class=MsoNormal align=center style='text-align:center'>(Exact Name of
Registrant as Specified in Charter)</p>





<p class=MsoNormal align=center style='text-align:center'><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Nevada
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; 333-49177-12&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
95-2636730</u></p>

<p class=MsoNormal align=center style='text-align:center'>(State or Other
Jurisdiction&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp; (Commission&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;
(IRS Employer</p>

<p class=MsoNormal align=center style='text-align:center'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; of
Incorporation)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; File Number)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Identification
No.)</p>



<p class=MsoNormal align=center style='text-align:center'><u>103 East Main
Street; Bridgeport, WV&nbsp;&nbsp;&nbsp; 26330</u></p>

<p class=MsoNormal align=center style='text-align:center'>(Address of
Principal Executive Offices)</p>



<p class=MsoNormal align=center style='text-align:center'>Registrant's
telephone number, including area code <u>&nbsp;&nbsp;&nbsp;304-842-3597</u></p>



<p class=MsoNormal align=center style='text-align:center'>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 (<i>see</i> General Instruction A.2. below):</p>



<p class=MsoNormal style='margin-left:.5in;text-indent:-9.0pt'>[ ] Written
communications pursuant to Rule 425 under Securities Act (17 CFR 230.425)</p>



<p class=MsoNormal style='margin-left:.5in;text-indent:-9.0pt'>[ ] Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</p>



<p class=MsoNormal style='margin-left:.5in;text-indent:-9.0pt'>[ ] Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))</p>



<p class=MsoNormal style='margin-left:.5in;text-indent:-9.0pt'>[ ] Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))</p>



<p class=MsoNormal align=center style='text-align:center'><u>no change</u></p>

<p class=MsoNormal align=center style='text-align:center'>(Former Name or
Former Address, if Changed Since Last Report</p>













<p class=MsoNormal style='text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </p>

<hr color="#000080"><br clear=all
style='page-break-before:always'>


<p class=DMNormal><b>Item 4.01.&nbsp; Changes in
Registrant's Certifying Accountant.</b></p>

<p class=DMNormal>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On October 20,
2006, the Registrant dismissed KPMG LLP as the Registrant's principal
accountants.&nbsp; </p>

<p class=DMNormal>The audit reports of KPMG on
the Registrant's financial statements as of and for the years ended December
31, 2004 and 2003 did not contain an adverse opinion or a disclaimer of
opinion, and were not qualified or modified as to uncertainty, audit scope, or
accounting principles, except that: (1) KPMG's reports on the financial
statements of the Registrant as of and for the years ended December 31, 2004
and 2003 contained a separate paragraph stating &quot;As discussed in note 1 to the
financial statements, the Partnership adopted the provisions of Statement of
Financial Accounting Standards No. 143, &quot;Accounting for Asset Retirement
Obligations&quot;, in 2003&quot;, and (2) the Registrant filed a Form 8-K on November 14,
2005, reporting under Item 4.02 that the financial statements as of and for the
years ended December 31, 2004 and 2003 should no longer be relied upon as the
Registrant had determined that the financial statements required restatement
for matters related to the accounting for derivatives, the calculation of
depreciation and depletion, and the assessment of impairments.&nbsp; </p>

<p class=DMNormal>The decision to change
accountants was recommended and approved by the audit committee of Petroleum
Development Corporation (&quot;PDC&quot;), the managing general partner of the
Registrant.&nbsp; The Registrant does not have its own audit committee but relies
upon and utilizes the services of the audit committee of PDC.&nbsp; </p>

<p class=DMNormal>In connection with the audits
of the two fiscal years ended December 31, 2004 and the subsequent interim
period through October 20, 2006, there were no: (1) disagreements with KPMG on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement(s), if not
resolved to their satisfaction, would have caused them to make reference in
connection with their opinion to the subject matter of the disagreement(s), or
(2) reportable events, except that the following material weaknesses in
internal controls over financial reporting were identified related to the
fiscal year ended December 31, 2004 and the subsequent interim period through
October 20, 2006 as follows:</p>

<p class=DMNormal style='margin-left:17.0pt;text-indent:-17.0pt'>&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Registrant did not have
effective policies and procedures, or personnel with sufficient technical
expertise to properly account for derivative transactions in accordance with
generally accepted accounting principles. Specifically, the Registrant's
policies and procedures relating to derivatives transactions were not designed
effectively such that each of the requirements for hedge accounting were
evaluated appropriately with respect to the Registrant's commodity based derivatives.</p>

<p class=DMNormal style='margin-left:17.0pt;text-indent:-17.0pt'>&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Registrant did not have
effective policies and procedures, or personnel with sufficient technical
expertise to ensure compliance with appropriate accounting principles for its
oil and gas properties. Specifically, the Registrant's policies and procedures
were not designed effectively to ensure that the calculation of depreciation
and depletion and the determination of impairments were performed in accordance
with the applicable authoritative accounting guidance.</p>

<p class=DMNormal style='margin-left:17.0pt;text-indent:-17.0pt'>&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Registrant did not have
effective policies and procedures, or personnel with sufficient technical
expertise to ensure that its accounting for asset retirement obligations complied
with generally accepted accounting principles. Specifically, the Registrant's
policies and procedures regarding the estimate of the fair value of the asset
retirement obligations were not designed effectively to ensure that it was estimated
in accordance with FAS No. 143, Asset Retirement Obligations.</p>

<p class=DMNormal>In accordance with Item 4.01
of Form 8-K and Item 304 of Regulation S-K, the Registrant provided KPMG with a
copy of the Registrant's disclosures in this Form 8-K and requested that KPMG
furnish the Registrant with a letter addressed to the Securities and Exchange
Commission (&quot;SEC&quot;) stating whether or not KPMG agrees with the
statements made by the Registrant in this Form 8-K.&nbsp; A copy of KPMG's letter of
response will be filed upon receipt from KPMG.</p>

<hr color="#000080"><br clear=all
style='page-break-before:always'>




<p class=DMNormal>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On October 25,
2006, the Registrant retained Schneider Downs &amp; Co., Inc. (&quot;SD&quot;)
as the Registrant's new independent registered public accounting firm.&nbsp; Prior
to the engagement of SD, including the fiscal years ended December 31, 2004 and
2003 and any subsequent interim period prior to engaging SD, neither the
Registrant nor anyone acting on the Registrant's behalf consulted with SD
regarding either (1) the application of accounting principles to a specified
transaction, either completed or proposed; or the type of audit opinion that
might be rendered on the Registrant's financial statements, and either a
written report was provided to the Registrant or oral advice was provided that
the new accountant concluded was an important factor considered by the Registrant
in reaching a decision as to the accounting, auditing or financial reporting
issue; or (2) any matter that was either the subject of a disagreement (as that
term is defined in Item 304(a)(1)(iv) of SEC Regulation S-K) or a reportable
item (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).&nbsp; The
audit committee of PDC approved the engagement of SD as the Registrant's
independent registered public accounting firm.</p>











<hr color="#000080"><br clear=all style='page-break-before:always'>




<p class=MsoNormal align=center style='text-align:center'>SIGNATURES</p>





<p class=MsoNormal style='text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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.</p>





<p class=MsoNormal style='text-align:justify'>PDC 2000-B Limited Partnership</p>



<p class=MsoNormal style='text-align:justify'>By:</p>

<p class=MsoNormal style='text-align:justify'>Petroleum Development Corporation</p>

<p class=MsoNormal style='text-align:justify'>Managing General Partner</p>



<p class=MsoNormal style='text-align:justify'>By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>&nbsp;/s/&nbsp;Darwin L.
Stump&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</u></p>

<p class=MsoNormal style='text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Darwin L. Stump</p>

<p class=MsoNormal style='text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chief
Financial Officer</p>

<p class=MsoNormal style='text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; of Managing General Partner</p>





<p class=MsoNormal style='text-align:justify'>Date:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>October&nbsp; 26,
2006&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>&nbsp;&nbsp;&nbsp;</p>





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{"company-data": {"conformed-name": "PDC 2000 B LTD", "cik": "0001127358", "assigned-sic": "1381", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-49177-12", "film-number": "061165881"}, "business-address": {"street1": "C/O PETREOLEUM DEVELOPMENT CORP", "street2": "103 M MAIN ST", "city": "BRIDGEPORT", "state": "WV", "zip": "26630", "phone": "3048423597"}, "mail-address": {"street1": "C/O PETROLEUM DEVELOPMENT CORP", "street2": "103 E MAIN ST", "city": "BRIDGEPORT", "state": "WV", "zip": "26630"}}
SECURITIES AND EXCHANGE COMMISSION
SECURITIES AND
EXCHANGE COMMISSION
WASHINGTON, DC 20549
------------
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION
13 OR 15(d) OF THE
SECURITIES AND
EXCHANGE ACT OF 1934
Date of report (Date
of earliest event reported)
October 20, 2006
PDC 2000-B Limited
Partnership
(Exact Name of
Registrant as Specified in Charter)
Nevada
                           
              333-49177-12 
            
                        
95-2636730
(State or Other
Jurisdiction                       (Commission                               
(IRS Employer
of
Incorporation)                                    File Number)                                Identification
No.)
103 East Main
Street; Bridgeport, WV    26330
(Address of
Principal Executive Offices)
Registrant's
telephone number, including area code
304-842-3597
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 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))
no change
(Former Name or
Former Address, if Changed Since Last Report
Item 4.01.  Changes in
Registrant's Certifying Accountant.
(a)           On October 20,
2006, the Registrant dismissed KPMG LLP as the Registrant's principal
accountants.
The audit reports of KPMG on
the Registrant's financial statements as of and for the years ended December
31, 2004 and 2003 did not contain an adverse opinion or a disclaimer of
opinion, and were not qualified or modified as to uncertainty, audit scope, or
accounting principles, except that: (1) KPMG's reports on the financial
statements of the Registrant as of and for the years ended December 31, 2004
and 2003 contained a separate paragraph stating "As discussed in note 1 to the
financial statements, the Partnership adopted the provisions of Statement of
Financial Accounting Standards No. 143, "Accounting for Asset Retirement
Obligations", in 2003", and (2) the Registrant filed a Form 8-K on November 14,
2005, reporting under Item 4.02 that the financial statements as of and for the
years ended December 31, 2004 and 2003 should no longer be relied upon as the
Registrant had determined that the financial statements required restatement
for matters related to the accounting for derivatives, the calculation of
depreciation and depletion, and the assessment of impairments.
The decision to change
accountants was recommended and approved by the audit committee of Petroleum
Development Corporation ("PDC"), the managing general partner of the
Registrant.  The Registrant does not have its own audit committee but relies
upon and utilizes the services of the audit committee of PDC.
In connection with the audits
of the two fiscal years ended December 31, 2004 and the subsequent interim
period through October 20, 2006, there were no: (1) disagreements with KPMG on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement(s), if not
resolved to their satisfaction, would have caused them to make reference in
connection with their opinion to the subject matter of the disagreement(s), or
(2) reportable events, except that the following material weaknesses in
internal controls over financial reporting were identified related to the
fiscal year ended December 31, 2004 and the subsequent interim period through
October 20, 2006 as follows:
•        
The Registrant did not have
effective policies and procedures, or personnel with sufficient technical
expertise to properly account for derivative transactions in accordance with
generally accepted accounting principles. Specifically, the Registrant's
policies and procedures relating to derivatives transactions were not designed
effectively such that each of the requirements for hedge accounting were
evaluated appropriately with respect to the Registrant's commodity based derivatives.
•        
The Registrant did not have
effective policies and procedures, or personnel with sufficient technical
expertise to ensure compliance with appropriate accounting principles for its
oil and gas properties. Specifically, the Registrant's policies and procedures
were not designed effectively to ensure that the calculation of depreciation
and depletion and the determination of impairments were performed in accordance
with the applicable authoritative accounting guidance.
•        
The Registrant did not have
effective policies and procedures, or personnel with sufficient technical
expertise to ensure that its accounting for asset retirement obligations complied
with generally accepted accounting principles. Specifically, the Registrant's
policies and procedures regarding the estimate of the fair value of the asset
retirement obligations were not designed effectively to ensure that it was estimated
in accordance with FAS No. 143, Asset Retirement Obligations.
In accordance with Item 4.01
of Form 8-K and Item 304 of Regulation S-K, the Registrant provided KPMG with a
copy of the Registrant's disclosures in this Form 8-K and requested that KPMG
furnish the Registrant with a letter addressed to the Securities and Exchange
Commission ("SEC") stating whether or not KPMG agrees with the
statements made by the Registrant in this Form 8-K.  A copy of KPMG's letter of
response will be filed upon receipt from KPMG.
(b)           On October 25,
2006, the Registrant retained Schneider Downs & Co., Inc. ("SD")
as the Registrant's new independent registered public accounting firm.  Prior
to the engagement of SD, including the fiscal years ended December 31, 2004 and
2003 and any subsequent interim period prior to engaging SD, neither the
Registrant nor anyone acting on the Registrant's behalf consulted with SD
regarding either (1) the application of accounting principles to a specified
transaction, either completed or proposed; or the type of audit opinion that
might be rendered on the Registrant's financial statements, and either a
written report was provided to the Registrant or oral advice was provided that
the new accountant concluded was an important factor considered by the Registrant
in reaching a decision as to the accounting, auditing or financial reporting
issue; or (2) any matter that was either the subject of a disagreement (as that
term is defined in Item 304(a)(1)(iv) of SEC Regulation S-K) or a reportable
item (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).  The
audit committee of PDC approved the engagement of SD as the Registrant's
independent registered public accounting firm.
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.
PDC 2000-B Limited Partnership
By:
Petroleum Development Corporation
Managing General Partner
By:
/s/ Darwin L.
Stump
Darwin L. Stump
Chief
Financial Officer
of Managing General Partner
Date:
October  26,
2006