TYCO INTERNATIONAL LTD /BER/
8-K, 1997-09-19
GENERAL INDUSTRIAL MACHINERY & EQUIPMENT, NEC
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                                  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) September 15, 1997

                                     0-16979
                            (Commission File Number)

                              --------------------


                             TYCO INTERNATIONAL LTD.
             (Exact name of registrant as specified in its charter)


                Bermuda                                   Not Applicable
     (Jurisdiction of Incorporation)                      (IRS Employer
                                                          Identification Number)

              Cedar House, 41 Cedar Avenue, Hamilton HM12, Bermuda
                  (Address of registrant's principal executive
                                     office)

                                 (441)292-2033*
                         (Registrant's telephone number)

                              --------------------


* The executive offices of the subsidiary of the registrant which supervises the
registrant's  North  American  activities  are at One  Tyco  Park,  Exeter,  New
Hampshire 03833. The telephone number there is (603)778-9700.


<PAGE>

ITEM 8. Change in Fiscal Year

     On September 15, 1997 the Company changed its fiscal year end from December
31 to  September  30. The report  covering  the period  from  January 1, 1997 to
September 30, 1997 will be filed by the Company on Form 10-K.


<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, thereunto duly authorized.



                                           TYCO INTERNATIONAL LTD.

                                           By:  /s/ MARK H. SWARTZ
                                                --------------------------
                                                Mark H. Swartz
                                                Executive Vice President -
                                                Chief Financial Officer

Date:  September 19, 1997



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