PALM DESERT ART INC
8-K, 1999-08-10
MISCELLANEOUS RETAIL
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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: August 9, 1999

PALM DESERT ART,INC.
(Exact name of registrant as specified in its charter)

Delaware                            0-17623            02-0429620
(State or other jurisdiction of   (Commission       (I.R.S. Employer
 incorporation or organization)    File Number)      I.D. Number)

74-350 Alessandro Drive,Suite A-2, Palm Desert, CA 92260
(Address of principal executive offices)               (Zip Code)

Registrant's telephone number, including area code:   760-346-1192


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                               ITEM 4

                    Changes in Registrant's Certifying Accountant

On August 4, 1999, the Registrant engaged J.M.Rose, an accountancy corporation
as its independent accountant. Prior to the engagement the Registrant did not
consult with or obtain oral or written advise from J.M. Rose, an accountancy
corporation on any accounting, auditing or reporting matters. The decision to
change auditors was influenced by cost and the proximity of the accountant to
the corporate offices of the Registrant.

Simultaneous with the engagement of the new accountant, the Registrant dismissed
the firm of Berry,Dunn, McNeil & Parker. The report which Berry, Dunn, McNeil
& Parker issued in the past on the financial statement of the Registrant was
a standard audit opinion. The change in accountants was approved by the
Registrant's Board of Directors. No disagreements occurred between the
Registrant and Berry, Dunn, McNeil & Parker on any accounting, auditing or
reporting issue prior to their dismissal.




                              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.

PALM DESERT ART,INC.

By: s/ Hugh G. Pike
       Hugh G. Pike President

August 9, 1999


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