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.


          On August 14, 1996, Integrated Waste Services, Inc. (the
"Company") engaged J.D. Elliott & Co. LLP ("Elliott") as its
principal independent accountants who will audit and report on the
financial statements of the Company for the fiscal year ended
December 31, 1996.  Prior to engaging Elliott neither the Company,
nor anyone acting on its behalf consulted with it regarding the
application of accounting principles to any specified transaction
or the type of audit opinion that might be rendered on the
Company's financial statements.  In addition, neither the Company
nor anyone acting on its behalf consulted with Elliott with respect
to any matters that were the subject of a disagreement (as defined
in paragraph 304(a)(1)(iv) of Regulation S-K) or a reportable event
(as described in paragraph 304(a)(1)(v) of Regulation S-K).




































                             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) 



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