MERLIN SOFTWARE TECHNOLOGIES INTERNATIONAL INC
8-K, 2000-03-28
NON-OPERATING ESTABLISHMENTS
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON,  D.C.  20549
                                                             OMB APPROVAL
                                                  OMB  Number:  3235-0060
                                                 Expires:  May  31,  2000
                                               Estimated  average  burden
                                               hours  per  response  5.00
                                               --------------------------
                                    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)  March  20,  2000
                                                         ----------------
                Merlin Software Technologies International, Inc.
                ------------------------------------------------

             (Exact name of registrant as specified in its charter)

          Nevada                    000-27189                        88-0398103
- -----------------------------     ------------------------------     ----------
(State  or  other                 Commission                       IRS Employer
jurisdiction                      File Number)              Identification No.)
           of  incorporation)

Suite  420  -  6450  Roberts  Street,  Burnaby,  BC,  Canada        V5G  4E1
- ------------------------------------------------------------        --------
   (Address  of  principal  executive  offices)                    (Zip  Code)

Registrant's  telephone  number,  including  area  code  (604)  540-9601
                                                         ---------------

    (formerly Austin Land & Development, Inc.   3675 Pecos-McLeod, Suite 1400,
- ------------------------------------------------------------------------------
                             Las Vegas, NV  89121)
                             ---------------------
         (Former name or former address, if changed since last report.)

ITEM  1.     CHANGES  IN  CONTROL  OF  REGISTRANT.
Not  applicable.

ITEM  2.     ACQUISITION  OR  DISPOSITION  OF  ASSETS.
Not  applicable.

ITEM  3.     BANKRUPTCY  OR  RECEIVERSHIP
Not  applicable.

ITEM  4.     CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANT
In  March,  2000,  Merlin  Software  Technologies International, Inc. ("Merlin")
decided  to  engage  new  auditors  as  its independent accountants to audit its
financial  statements.  Merlin's  Board  of  Directors  approved  the  change of
accountants  to  BDO  Dunwoody,  L.L.P.  on  March  20,  2000.

During Merlin's two most recent fiscal years, and any subsequent interim periods
preceding  the  change  in  accountants,  there were no disagreements with Barry
Friedman  P.C.,  CPA  on  any  matter  of  accounting  principles  or practices,
financial  statement  disclosure,  or auditing scope procedure.  The decision to
change  accountants  was  based  on the appointment of new directors to Merlin's
Board  of  Directors.

<PAGE>

Merlin provided Barry Friedman, P.C., CPA, with a copy of this Current Report on
Form  8-K prior to its filing with the SEC, and requested that he furnish Merlin
with a letter addressed to the SEC stating whether he agrees with the statements
made  in  this  Current Report on Form 8-K, and if not, stating the aspects with
which  he  does  not  agree. As the letter from Barry Friedman P.C., CPA was not
available  at  the  time  of filing this Current Report on Form 8-K, Merlin will
file  such letter with the SEC within ten (10) business days after the filing of
this  Current  Report on Form 8-K, or within two (2) business days of receipt of
such  letter,  whichever  is  earlier.
Merlin  has  engaged  the firm of BDO Dunwoody L.L.P. as of March 20, 2000.  BDO
Dunwoody  L.L.P.  was  not  consulted  on  any  matter  relating  to  accounting
principles  to a specific transaction, either completed or proposed, or the type
of  audit  opinion  that  might  be  rendered  on Merlin's financial statements.

ITEM  5.     OTHER  EVENTS
Not  applicable.

ITEM  6.     RESIGNATIONS  OF  REGISTRANT'S  DIRECTORS
Not  applicable.

                                   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.


     MERLIN  SOFTWARE  TECHNOLOGIES
     INTERNATIONAL,  INC.
     (Registrant)


Date:  March  28,  2000

          /s/ Robert Heller
          --------------------------
          Robert  Heller,  President




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