USURF AMERICA INC
8-K, 2000-01-25
CABLE & OTHER PAY TELEVISION SERVICES
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                       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 Commission

      Date of Report (Date of earliest event reported): January 11, 2000.

                              USURF America, Inc.
            (Exact name of registrant as specified in its charter)

          Nevada                     1-15383               72-1346591
(State or other jurisdiction  (Commission File No.)     (I.R.S. Employer
    of incorporation)                                  Identification No.)

              8748 Quarters Lake Road, Baton Rouge, Louisiana 70809
           (Address of principal executive offices, including zip code)

        Registrant's telephone number, including area code: (225) 922-7744


                                     Form 8-K

                                USURF America, Inc.

Item 4.  Changes in Registrant's Certifying Accountant.

On January 11, 2000, Weaver and Tidwell, L.L.P. was dismissed as the
Company's independent auditor.

Weaver and Tidwell, L.L.P.'s report on the financial statements of the
Company for the year ended December 31, 1998, contained a going concern
opinion, but did not contain any other adverse opinion or disclaimer of
opinion, or any modification as to uncertainty, audit scope or accounting
principles.

The decision to change independent auditors was approved by the Audit
Committee of the Board of Directors of the Company.

There was no disagreement between the Company and Weaver and Tidwell,
L.L.P. with respect to any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure.

Attached to this Current Report on Form 8-K is a letter from Weaver and
Tidwell, L.L.P. addressed to the Commission stating that it agrees with the
foregoing statements.

On January 24, 2000, the Company engaged Postlethwaite & Netterville,
Certified Public Accountants, as the principal accountant to audit the
Company's financial statements.  Prior to its engaging Postlethwaite &
Netterville, the Company consulted such firm with respect to the Company's
financial statement presentation contained in the Company's Quarterly
Report on Form 10-QSB for the quarter ended September 30, 1999, and certain
accounting principles applicable thereto.  The Company further consulted
Postlethwaite & Netterville with respect to the probable financial
statement treatment of a Settlement Agreement and Mutual Release which was
the subject of a Current Report on Form 8-K, date of event reported:
November 30, 1999, which Current Report in incorporated herein by this
reference.

                                   SIGNATURES

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.

Dated: January 24, 2000.           USURF AMERICA, INC.


                                   By: /s/ David M. Loflin
                                        David M. Loflin
                                        President


                                     Exhibit "A"

                         Letter of Weaver and Tidwell, L.L.P.

January 24, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

We have read the statements of USURF America, Inc. (formerly Internet Media
Corporation) pertaining to our firm included under Item 4 of Form 8-K dated
January 24, 2000, and agree with such statements as they pertain to our firm.


/s/

WEAVER AND TIDWELL, L.L.P.
Fort Worth, Texas






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