SCIENCE APPLICATIONS INTERNATIONAL CORP
8-K/A, 1999-05-04
ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT
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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                     -----

                                   FORM 8-K/A
                                 CURRENT REPORT
                                        
                     PURSUANT TO SECTION 13 OR 15(D) OF THE
                        SECURITIES EXCHANGE ACT OF 1934
                                        
                                        
        Date of Report (Date of Earliest Event Reported): November 16, 1998

                 SCIENCE APPLICATIONS INTERNATIONAL CORPORATION
             (Exact Name of Registrant as Specified in its Charter)

                                    DELAWARE
                 (State or Other Jurisdiction of Incorporation)

        0-12771                                         95-3630868
(Commission File Number)                  (I.R.S. Employer Identification No.)

                 10260 Campus Point Drive, San Diego, CA 92121
               (Address of Principal Executive Offices) (Zip Code)

                                 (619) 546-6000
              (Registrant's Telephone Number, Including Area Code)



                                                                             
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                                   FORM 8-K/A

ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

     On November 16, 1998, the Registrant notified PricewaterhouseCoopers LLP
that it was dismissing such firm as its independent accountants effective upon
the completion of the audit of the January 31, 1999 financial statements of the
Registrant.  On November 17, 1998, the Registrant notified Deloitte & Touche LLP
that it will engage such firm as its new independent accountants upon completion
of the audit of the January 31, 1999 financial statements.  The decision to
change accountants was approved by the Audit Committee of the Registrant's Board
of Directors.

     The audit of the Registrant's financial statements for the year ended
January 31, 1999 has been completed, and on April 29, 1999, the Registrant filed
its Annual Report on Form 10-K with the SEC.  Accordingly, the dismissal of
PricewaterhouseCoopers LLP as the Registrant's independent accountants is now
effective.

     During the fiscal years ended January 31, 1999 and January 31, 1998 and
through April 29, 1999, there were no disagreements with
PricewaterhouseCoopers LLP on any matter of accounting principles or practices,
financial statement disclosure or audit scope or procedure which disagreements,
if not resolved to the satisfaction of PricewaterhouseCoopers LLP, would have
caused them to make reference to the subject matter of such disagreement in
their reports on the financial statements for such years.  The reports of
PricewaterhouseCoopers LLP on the financial statements for the fiscal years
ended January 31, 1999 and January 31, 1998 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.

     During the fiscal years ended January 31, 1999 and January 31, 1998 and
through April 29, 1999, Deloitte & Touche LLP has not been engaged as
an independent accountant to audit either the Registrant's financial statements
or the financial statements of any of its subsidiaries, nor has it been
consulted regarding the application of the Registrant's accounting principles to
a specified transaction other than those transactions occurring after February
1, 1999, or the type of audit opinion that might be rendered on the Registrant's
financial statements.

     The Registrant has requested that PricewaterhouseCoopers LLP furnish it
with a letter addressed to the SEC stating whether or not it agrees with the
above statement.  A copy of such letter, dated May 3, 1999, is filed as Exhibit
16 to this Form 8-K/A.

ITEM 7.  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

(c) Exhibits

      16   Letter regarding change in certifying accountant, dated May 3, 1999,
           from PricewaterhouseCoopers LLP to the Securities and Exchange
           Commission.
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                                   SIGNATURE

     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.



(Registrant)                                 SCIENCE APPLICATIONS
                                             INTERNATIONAL CORPORATION


Date:   May 4, 1999                              By:   /s/ Douglas E. Scott
                                                       --------------------
                                                       Douglas E. Scott
                                             
                                                Its:   Senior Vice President
                                                       and General Counsel

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                                                                      EXHIBIT 16



May 3, 1999


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


Ladies and Gentlemen:

          SCIENCE APPLICATIONS INTERNATIONAL CORPORATION

We have read Item 4 of Science Applications International Corporation's Form
8-K/A dated November 16, 1998 and are in agreement with the statements contained
therein as they relate to PricewaterhouseCoopers LLP.

Yours very truly,



/S/ PRICEWATERHOUSECOOPERS LLP


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