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 and Exchange
                                   Act of 1934

Date of Report December 24, 1996

                          THE BOSTON BEER COMPANY, INC.
             (Exact name of registrant as specified in its charter)

Massachusetts              01-14092                  04-3284048
(State or other            (Commission File          (I.R.S. Employer
Jurisdiction of             Number)                   Identification Number)

                75 Arlington Street, Boston, Massachusetts, 02116
               (Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code (617) 368-5000


Item 8. Change in Fiscal Year

On December 20, 1996, the Registrant's  Board of Directors  formally  approved a
change in Registrant's fiscal year,  commencing with fiscal year 1996, such that
Registrant's  fiscal year shall  henceforth end on the Saturday of the last full
calendar  week in December in each year,  rather than on December  31, and shall
consist of 52 weeks,  except  that in every  fifth  year the  fiscal  year shall
consist of 53 weeks. No transition period will result from the change.


                                   SIGNATURES

Pursuant to the  requirements  of the  Securities  and Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.

                                  THE BOSTON BEER COMPANY, INC.
                                  (Registrant)

Date:  December 24, 1996          ALFRED W. ROSSOW, JR.

                                  Alfred W. Rossow, Jr., Chief Operating
                                  Officer, Treasurer, Chief Financial
                                  Officer (principal financial and accounting
                                  officer) and Director