Both companies will replace Andersen with KPMG, according to SEC filings. Estée Lauder will end its relationship with Andersen after the cosmetics company files its results for the third quarter, which ended March 31. Publishing company John Wiley will make the change at the end of its fiscal year, which is April 30. Both firms have been with Andersen for more than 30 years

John Wiley since 1967 and Estee Lauder since 1969.  The embattled accountant has seen a defection of clients since being indicted earlier this year for its role in the Enron debacle.