CHEVRON CORP
8-K, 2000-12-21
PETROLEUM REFINING
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                UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    Form 8-K

                                 Current Report

     Pursuant to Section 13 of 15(d) of the Securities Exchange Act of 1934

       Date of Report (Date of earliest event reported): December 18, 2000


                               Chevron Corporation
              ----------------------------------------------------
             (Exact name of registrant as specified in its charter)

        Delaware                      1-368-2                  94-0890210
------------------------------ -------------------------- -----------------
 (State or other jurisdiction   (Commission File Number) (I.R.S. Employer No.)
        of incorporation )

         575 Market Street, San Francisco, CA                    94105
   -------------------------------------------------       ----------------
       (Address of principal executive offices)                (Zip Code)

       Registrant's telephone number, including area code: (415) 894-7700
                                                           --------------


                                      NONE
     -----------------------------------------------------------------------
          (Former name or former address, if changed since last report)



Item 4. Changes in Registrant's Certifying Accountant (for the Chevron
        Corporation Profit Sharing/Savings Plan only)

On December 18,2000,  PricewaterhouseCoopers  LLP  resigned as the  independent
accountant for the Chevron Corporation Profit Sharing / Savings Plan. The change
in independent  accountants is limited to the Plan ("the Plan") and was approved
by the Comptroller of Chevron Corporation.

The reports of  PricewaterhouseCoopers  LLP on the financial  statements for the
past two years contained no adverse opinion, or disclaimer of opinion,  and were
not  qualified  or  modified  as  to  uncertainty,  audit  scope  or  accounting
principle.

In  connection  with its audits for the two most recent fiscal years and through
December 18, 2000, there have been no disagreements with  PricewaterhouseCoopers
LLP regarding  any matters with respect to  accounting  principles or practices,
financial statement disclosure or audit scope or procedure,  which disagreements
if not resolved to the  satisfaction of  PricewaterhouseCoopers  LLP, would have
caused them to make reference hereto in their report on the financial statements
for such years.

Effective December 19, 2000, Morris,  Davis & Chan LLP was engaged as the Plan's
independent accountant.


Item 7. Financial Statements and Exhibits.
        ---------------------------------

(c)      Exhibits.

        (16)      Letter regarding change in Certifying Accountant

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<PAGE>

                                    SIGNATURE

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.


Dated: December 21, 2000


                                     CHEVRON CORPORATION, Plan Administrator


                                By                /s/ S.J. Crowe
                                     -------------------------------------------
                                     S. J. Crowe, Vice President and Comptroller
                                        (Principal Accounting Officer and
                                            Duly Authorized Officer)




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