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) February 26, 2002

                                NRG ENERGY, INC.
             (Exact name of registrant as specified in its charter)

                 (State or other jurisdiction of incorporation)

                001-15891                                41-1724239
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        (Commission File Number)              (IRS Employer Identification No.)

         MINNEAPOLIS, MINNESOTA                             55402
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(Address of principal executive offices)                 (Zip Code)

         Registrant's telephone number, including area code 612-373-5300

          (Former name or former address, if changed since last report)



Attached as Exhibit 99.1 are the audited financial statements of NRG Energy,
Inc. and its subsidiaries for the year ended December 31, 2001.

Item 7. Exhibits.

    The following exhibits are filed with this report on Form 8-K:


                  23.1     Consent of Independent Accountants

                  99.1     Report of Independent Accountants
                           Consolidated Statement of Income
                           Consolidated Statement of Cash Flows
                           Consolidated Balance Sheet
                           Consolidated Statement of Stockholders' Equity
                           Notes to Consolidated Financial Statements

Forward Looking Statements

The notes to the financial statements filed with this Form 8-K include
forward-looking statements that are subject to certain risks, uncertainties and
assumptions. Such forward-looking statements typically can be identified by the
use of words such as "expect", "estimate", "anticipate", "forecast", "plan",
"believe" and similar terms. Although NRG Energy believes that its expectations
are reasonable, it can give no assurance that these expectations will prove to
have been correct, and actual results may vary materially. Factors that could
cause actual results to differ materially from those contemplated above include,
among others, general economic conditions; business conditions in the energy
industry; adverse results in current and future litigation; successfully closing
announced transactions; amount of proceeds from asset sales; timing and pricing
of equity issuance; risks associated with the California power market; and
factors affecting the availability or cost of capital, such as changes in
interest rates and market perceptions of the power generation industry, NRG
Energy or any of its subsidiaries.

NRG Energy undertakes no obligation to update or revise any forward-looking
statements, whether as a result of new information, future events or otherwise.
The foregoing review of factors that could cause NRG Energy's actual results to
differ materially from those contemplated in the forward-looking statements
included in this filing should not be construed as exhaustive. For more
information regarding these and other risks and uncertainties, review NRG
Energy's filings with the Securities and Exchange Commission.


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.

                                              NRG Energy, Inc.

                                     By       /s/ Leonard A. Bluhm
                                              Leonard A. Bluhm
                                              Executive Vice President and Chief
                                              Financial Officer
                                              (Principal Financial Officer)

Dated: February 26, 2002