YOURNET INC/
8-K, 1999-12-29
SURGICAL & MEDICAL INSTRUMENTS & APPARATUS
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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 EXCHANGE ACT OF 1934
Date  of  Report  (Date  of  earliest  event  reported)     December  10,  1999
     ---------------------------------------
                                  Yournet, Inc.
                   --------------------------------------------
             (Exact name of registrant as specified in its charter)

                                     Nevada
                            ---------------------------
                          (State or other jurisdiction
                        of incorporation or organization)
                                   88-0164955
                           ----------------------------
                                  (IRS Employer
                               Identification No.)

1005  -  750  West  Pender  Street
Vancouver,  British  Columbia,  Canada     V6C  2T8
- - - ------------------------------------------------------------------------------
(Address  of  Principal  Executive  Offices)     (Zip  Code)
                                 (604) 681 6186
                 ------------------------------------------------
               Registrant's Telephone Number, Including Area Code

ITEM  4.  CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANT.
S.W.  Hatfield,  CPA, has resigned as the independent auditors of the Company as
at  December  10,  1999.
The  auditors'  reports  on  the  Company's financial statements in the past two
fiscal  years  did not contain an adverse opinion or a disclaimer of opinion nor
were  such  reports  qualified  or  modified  as  to uncertainty, audit scope or
accounting  principles.
There  has  been  no  disagreement between the Company and S.W. Hatfield, CPA on
matters of accounting principles or practices, financial statement disclosure or
auditing  scope  or  procedure.
The  directors of the Company have accepted the resignation of S.W. Hatfield CPA
as  the  independent auditors of the Company and are interviewing candidates for
appointment  as  the  Company's  new  independent  auditors.

<PAGE>

ITEM  7.  FINANCIAL  STATEMENTS  AND  EXHIBITS.
(c)     Exhibits
(16)     Letter  re  change  in  certifying  accountant.

                                   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.

                                                    Yournet,  Inc.
                                                    (Registrant)
                                              /s/ John F. Huguet
Date:  December  24,  1999            By:     ----------------------
                                        John  F.  Huguet,  President


S.W.  HATFIELD,  CPA
certified  public  accountants
Member:   American  Institute  of  Certified  Public  Accountants
                      SEC  Practice  Section
                      Information  Technology  Section
                 Texas  Society  of  Certified  Public  Accountants

                                  December 28, 1999



U.  S.  Securities  and  Exchange  Commission
450  Fifth  Street,  N.  W.
Washington  DC  20549

Gentlemen,

On  December  27,  1999,  this  firm  reviewed  Item 4 - Changes in Registrant's
Certifying  Public  Accountant  of  the  Form  8-K  to be filed by Yournet, Inc.
(formerly Associated Medical Devices, Inc.) (SEC File # 0-09489) during December
1999.

We  have  no  disagreements  with  the  statements  made  within  Item  4 of the
referenced  Form  8-K.

Yours  truly,
S.  W.  Hatfield,  CPA

/s/  Scott  W.  Hatfield,  CPA
Scott  W.  Hatfield,  CPA
    for  the  Firm

SWH/
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