INTEGRATED WASTE SERVICES INC
8-K, 1996-08-19
CONSTRUCTION - SPECIAL TRADE CONTRACTORS
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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): August 14, 1996



                   INTEGRATED WASTE SERVICES, INC.
       (Exact name of registrant as specified in its charter)



       New York                 D-18478        16-1347088    
(State or other jurisdiction  (Commission    (I.R.S. Employer
     of incorporation         File Number)   Identification No.)



201 Ganson Street, Buffalo, New York                      14203 
(Address of principal executive offices)               (Zip Code)




Registrant's telephone number, including area code: (716)852-2345





                                                                   
   Former name or former address, if changed since last report







Item 4.   Changes in Registrant's Certifying Accountant.

(a)(1)
          (i) On August 14, 1996, Integrated Waste Services, Inc.
(the "Company") dismissed BDO Seidman LLP ("BDO") as its principal
independent accountant.

          (ii) Neither of BDO's reports on the financial statements
of the Company for the fiscal years ended December 31, 1995 or
December 31, 1994 contained an adverse opinion or a disclaimer of
opinion, nor was qualified or modified as to uncertainty, audit
scope or accounting principles.

          (iii) The decision to change accountants was recommended
by the Audit Committee of the Company's Board of Directors and
approved by the Company's Board of Directors.

          (iv) During the fiscal years ended December 31, 1994 and
December 31, 1995 and during the period from January 1, 1996
through August 14, 1996, there were no disagreements with BDO on
any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure or any
reportable event.

Item 7.   Financial Statements, Pro Forma Financial Information and
          Exhibits.

          (c). Exhibits.

          16.  Letter from BDO SEIDMAN LLP regarding change in
certifying accountant (to be filed by amendment).





















                             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.


                              INTEGRATED WASTE SERVICES, INC.



                              By:  s/James F. Williams             
                                   James F. Williams
                                   Chief Executive Officer
                                   (Duly authorized Officer)









Date:  August 14, 1996   


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