SDC INTERNATIONAL INC \DE\
8-K, 1999-06-14
ENGINES & TURBINES
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                 U. S. Securities and Exchange Commission
                           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):      May 31, 1999

                              SDC International, Inc.
             (Exact name of registrant as specified in its charter)


      Delaware                          0-27520            75-2583767
(State or other jurisdiction of       (Commission       (I.R.S. Employer
incorporation or organization)        File Number)      Identification No.)


                         777 S. Flagler Drive   Suite 8-W
                                  W. Palm Beach, FL          33401
                                (Address of principal      (Zip Code)
                                  executive offices)


                       Issuer's telephone number (561) 882-9300

                                   Not Applicable
                  (Former name and former address, if changed since
                                     last report)




<PAGE>


Item 4.  Changes in Registrant's Certifying Accountant.

	Effective May 31, 1999, Registrant changed its
certifying accountant from Scarano & Tomaro, to Richard A.
Eisner & Company, LLP, New York City.  By mutual agreement
with the former accountant, Registrant decided it was in the
best interest of the Registrant to engage an accountant with
the professional resources necessary to meet the needs of
the Registrant in its international operations, business
plan, and pending acquisition of a foreign corporation.
Accordingly, the former accountant did not stand for
reelection.  The former accountant's reports for the last
two years contain no adverse opinion or disclaimer of
opinion nor is there any disagreement with the former
accountant.

The decision to change accountants and the selection of
Richard A. Eisner & Company, LLP, was recommended and
approved by the Registrant's Board of Directors.



                           SIGNATURE

     In accordance with Section 13 or 15 (d) of the Exchange
Act, the registrant caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.


                                       SDC International, Inc.
                                       (Registrant)



Date:  6-14-99                         By:/s/Ronald A. Adams
                                          Ronald A. Adams, Chairman
                                          and Chief Executive Officer




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