CIMETRIX INC
8-K/A, 1998-02-27
PREPACKAGED SOFTWARE
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                SECURITIES AND EXCHANGE COMMISSION
                       Washington, D.C.  20549

                                                                
                           FORM 8-K/A-1

                                                                
                                                                
                          CURRENT REPORT
             PURSUANT TO SECTION 13 OR 15(d) OF THE
                  SECURITIES EXCHANGE ACT OF 1934



            Date of Report (Date of Earliest Event Reported):
                          January 30, 1998


                                                          
                   CIMETRIX, INCORPORATED   
        -------------------------------------------------------
        (Exact name of registrant as specified in this Charter)


      Nevada                    0-16454             87-0439107
- -----------------------     ----------------     --------------
(State or other             (Commissioon File     (IRS Employer
jurisdiction of                  Number)          Identification
incorporation)                                       No.)

6979 South High Tech Drive, Midvale, Utah             84047    
- -------------------------------------------         ----------
(Address of principal executive offices)             (Zip Code)

Registrant's Telephone Number, 
Including Area Code:                     (801) 256-6500


              100 North Tampa Street, Tampa, Florida 33602 
           -------------------------------------------------
    (Former name or former address, if changed since last report)

<PAGE>

ITEM 4.  Changes in Registrant's Certifying Accountant. 

      On January 30, 1998, Cimetrix, Incorporated (the "Company")
terminated its relationship with its independent auditor,
Pritchett, Siler & Hardy.  On the same date, the Company signed
an engagement letter with Tanner & Company, certified public
accountants based in Salt Lake City, to perform an independent
audit of the Company's 1997 financial statements and to prepare
its state and federal tax returns.  The Company's Board of
Directors approved the change in accountants.

      The change in accountants was not due to any disagreements
over accounting principles but rather was solely the result of an
effort by management to reduce its auditing costs.  Moreover,
during the two most recent fiscal years of the Company and the
subsequent interim period preceding such change, there have been
no disagreements with Pritchett, Siler & Hardy, the Company's
former independent auditor, on any matter, including matters
involving accounting principles or practices, financial statement
disclosure or audited scope or procedure.


ITEM 7.  Financial Statements and Exhibits.

      The following exhibits are filed herewith in accordance
with provisions of Item 601 of Regulation S-B:

            23.1  Consent of Pritchett, Siler & Hardy
            23.2  Consent of Tanner & Company


                                                          
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.


                              CIMETRIX, INCORPORATED
                                                                
                              (Registrant)



                              
Date:  February 26, 1998      By: Paul A. Bilzerian
                                    President and 
                                    Chief Executive Officer
                  



                 PRITCHETT, SILER & HARDY, P.C.
                  Certified Public Accountants
                       430 East 400 South
                   Salt Lake City, Utah 84111
               (801) 328-2727 - FAX (801) 328-1123



                                                 February 26, 1998


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

Gentlemen:

We have read Cimetrix Incorporated's statements, pertaining to
our firm included under Item 4 of Form 8-K/A-1 dated January 30,
1998 and agree with such statements as they pertain to our firm. 
We have no basis to agree or disagree with other statements of
the registrant contained therein.


Pritchett, Siler & Hardy, P.C.


PRITCHETT, SILER & HARDY, P.C.



                                                         
      
                              TANNER+Co.
                              Certified Public Accountants
                              and Business Advisors
                                                 
                              675 East 500 South, Suite 640
                              Salt Lake City, Utah  84102
                              Telephone (801) 532-7444
                              Fax (801) 532-4911
                              E-mail: [email protected]


                 CERTIFYING ACCOUNTANTS' CONSENT



U.S. Securities and Exchange Commission
Washington, D.C. 20549


     We have read Cimetrix Incorporated's Form 8-K regarding
"Changes in Registrant's Certifying Accountant" and as pertaining
to our firm, we agree with the statements contained therein.




                              Tanner & Co.




Salt Lake City, Utah
February 25, 1998


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