INSITUFORM TECHNOLOGIES INC
8-K, 1996-07-19
WATER, SEWER, PIPELINE, COMM & POWER LINE CONSTRUCTION
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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):                  July 17, 1996
                                                    -------------


                  INSITUFORM TECHNOLOGIES, INC.                   
      ----------------------------------------------------
     (Exact name of registrant as specified in its charter)



    Delaware                  0-10786              13-3032158
- ------------------           ------------         --------------
 (State or other             (Commission          (IRS Employer
 jurisdiction of             File Number)       Identification No.)
 incorporation)



1770 Kirby Parkway, Suite 300, Memphis, Tennessee        38138
- ------------------------------------------------------------------
(Address of principal executive offices)               (Zip Code)



Registrant's telephone number,
including area code                                 (901) 759-7473
                                                    --------------





<PAGE>
<PAGE>
Item 4.   Changes in Registrant's Certifying Accountant.
          ----------------------------------------------

     On July 17, 1996, the Registrant engaged Arthur Andersen LLP
as its independent accountants after dismissing its former
independent auditors, BDO Seidman, LLP. The reports of the
Registrant's former independent auditors on the Registrant's
financial statements for the past two fiscal years did not contain
any adverse opinions or disclaimers of opinions and were not
qualified or modified as to uncertainty, audit scope, or accounting
principles. There were no disagreements with the Registrant's prior
independent auditors during the two most recent fiscal years or any
subsequent interim period prior to July 17, 1996 on any matter of
accounting principles or practices, financial statement disclosure
or auditing scope or procedure, which disagreements, if not
resolved to the satisfaction of the prior independent auditors,
would have caused them to make reference in connection with their
report to the subject matter of their disagreement. The
Registrant's decision to change independent auditors was
recommended by the audit committee of its Board of Directors and
approved by its Board of Directors.

Item 7.   Financial Statements and Exhibits.
          ----------------------------------

          The exhibit filed as part of this Current Report on Form
8-K is listed in the attached Index to Exhibits.

<PAGE>
<PAGE>
                           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 thereunto duly authorized.

                            INSITUFORM TECHNOLOGIES, INC.

                            By s/William A. Martin
                              ------------------------------
                              William A. Martin
                              Senior Vice President              
     

Dated: July 19, 1996

<PAGE>
<PAGE>
                        INDEX TO EXHIBITS

Exhibit        Description
- -------        -----------

4(a)           Letter from BDO Seidman, LLP
               dated July 18, 1996



                                                     Exhibit 4(a)


                        BDO SEIDMAN, LLP
                   Accountants and Consultants
                    One Commerce Square Tower
                           Suite 2500
                  Memphis, Tennessee 38103-2545
                         (901) 523-2303



                                        July 18, 1996



Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549


Ladies and Gentlemen:

     We have been furnished with a copy of the response to Item 4
of Form 8-K for the event that occurred on July 17, 1996, to be
filed by our former client, Insituform Technologies, Inc. We agree
with the statements made in response to that Item insofar as they
relate to our firm.




                                        Very truly yours,

                                        S/BDO Seidman, LLP


                                        BDO SEIDMAN, LLP


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