INTILE DESIGNS INC
8-K, 1997-08-21
LUMBER & OTHER BUILDING MATERIALS DEALERS
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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 event reported):  August 15, 1997.
                                
                                
                                
                      INTILE DESIGNS, INC.
     (Exact name of registrant as specified in its charter)


               Commission File Number: 33-49854-A

               DELAWARE                        13-3625325
   (State or other jurisdiction of          (I.R.S. Employer
    incorporation or organization)         Identification No.)
                                                    
                   
9716 Old Katy Road, Suite 110           
Houston, Texas                                   77055
(Address of principal executive offices)      (Zip Code)


         Registrant's Telephone Number:  (713) 468-8400


                         NOT APPLICABLE
      (Former name, former address and former fiscal year,
                  if changed since last report)
                                

<PAGE>

                              
     ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

     On August 15, 1997, BDO Seidman, LLP ("BDO"), was re-engaged
as the accounting firm for Intile Designs, Inc. ("Company").  BDO
had  resigned as the Company's auditors on July 22, 1997, due  to
under-reporting  of  inventory values on the  Company's  personal
property  tax  returns, as reported by the Company  on  Form  8-K
filed  with  the Securities and Exchange Commission on  July  27,
1997.   Following  the  change  in the  Company's  directors  and
management on August 1, 1997, reported by the Company on Form 8-K
filed  with the Securities and Exchange Commission on  August  5,
1997, BDO agreed to be re-engaged as the Company's accountants.

                           SIGNATURES

      Pursuant to the requirements of the Securities Exchange Act
of  1934, as amended, the Registrant has duly caused this  report
to  be  signed  on  its behalf by the undersigned  hereunto  duly
authorized.

                                   INTILE DESIGNS, INC.

DATED:  August 20, 1997,           By:(Signature)
                                      G. C. Siller, Jr., President



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