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 earliest event
  reported:  October 4, 2002

                         AMR CORPORATION
     (Exact name of registrant as specified in its charter)

            Delaware                1-8400              75-1825172
(State of Incorporation) ( Commission File Number)     (IRS Employer
                                                      Identification No.)

4333 Amon Carter Blvd.      Fort Worth, Texas              76155
 (Address of principal executive offices)               (Zip Code)

                         (817) 963-1234
                (Registrant's telephone number)


Item 5.   Other Events

In  July  2001, the Financial Accounting Standards  Board  issued
Statement  of  Financial Accounting Standards No. 142,  "Goodwill
and  Other  Intangible  Assets" (SFAS 142).   SFAS  142  requires
companies to test goodwill and indefinite-lived intangible assets
for   impairment  rather  than  amortize  them.    The   goodwill
impairment  test is a two-step process.  The first  step  of  the
impairment analysis - which for 2002 must have been completed  by
June  30 - compares a company's fair value to its net book value.
In determining fair value, SFAS 142 allows for the use of several
valuation methodologies, although it states quoted market  prices
are the best evidence of fair value.  If the company's fair value
is determined to be less than its net book value, the second step
of  the  impairment  analysis must be performed  to  measure  the
amount  of  the  impairment charge, if  any.   Step  two  of  the
analysis  compares  the implied fair value  of  goodwill  to  its
carrying amount.  If the carrying amount of goodwill exceeds  its
implied  fair  value, an impairment loss is recognized  equal  to
that  excess.  This step must be completed by December 31,  2002.
However,  SFAS 142 requires that any resulting impairment  charge
be recorded as of January 1, 2002.

AMR  Corporation  (AMR or the Company) first disclosed  this  new
accounting  pronouncement in its second quarter 2001  Form  10-Q,
and noted that it was evaluating its impact on the Company.  Most
recently,  the Company disclosed in its second quarter 2002  Form
10-Q  that  it  had  completed the first  step  of  its  goodwill
impairment  analysis and determined AMR's net book value  was  in
excess  of  its fair value at January 1, 2002.  Furthermore,  the
Company disclosed it was in the process of completing the  second
step of the impairment analysis, which would likely result in AMR
recording a pre-tax charge of up to $1.4 billion to write-off the
Company's goodwill.  AMR's goodwill balance of approximately $1.4
billion included amounts related to the acquisitions of Reno Air,
Inc.,  ACI  Holdings, Inc. (AirCal), AMR Eagle  acquisitions  and
certain assets from Trans World Airlines, Inc.

The  Company has now completed the second step of the  impairment
analysis  and  concluded that AMR's entire  goodwill  balance  is
impaired  as defined by SFAS 142.  As a result, the Company  will
record a one-time cumulative effect of a change in accounting  of
approximately  $990  million after taxes.  This  charge  will  be
recorded  as of January 1, 2002, is nonoperational in nature  and
has  no impact on cash flows.  This charge does not affect  AMR's
or  American Airlines, Inc.'s financial covenants in any  of  its
credit agreements.



     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.

                                        AMR CORPORATION

                                        /s/ Charles D. MarLett
                                        Charles D. MarLett
                                        Corporate Secretary

Dated:  October 4, 2002