SECURITIES EXCHANGE COMMISSION
WASHINGTON, DC 20549
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FORM 8-K
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CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
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Date of Report August 2, 2000
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Date of Earliest Event Reported June 5, 2000
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VIRTUAL GAMING ENTERPRISES, INC.
(Exact Name of Registrant as Specified in its Charter)
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NEVADA
(State or Other Jurisdiction of Incorporation)
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<S> <C>
033-55254-43 87-0485308
(Commission File Number) (IRS Employer Identification Number)
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2580 SEASCAPE GLEN
ESCONDIDO, CA 92026
(Address and Zip Code of Principal Executive Offices)
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(760) 510-0188
(Registrant's Telephone Number, Including Area Code)
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Item 1. Changes In Control of Registrant
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None.
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Item 2. Acquisition or Disposition of Assets.
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None.
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Item 3. Bankruptcy or Receivership.
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None.
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Item 4. Changes in Registrant's Certifying Accountant.
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On June 5, 2000, Durland & Company informed Virtual Gaming
Enterprises, Inc., that it had made a determination not to
stand for re-election as Virtual Gaming Enterprises, Inc.'s,
independent auditors.
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On July 14, 2000, Durland & Company reported to the Board of
Directors of Virtual Gaming Enterprises, Inc., that its
decision not to stand for re-election was made for reasons
having nothing to do with Virtual Gaming Enterprises, Inc.,
and further, that there had been no disagreements as to
accounting procedures, policies or reporting.
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On August 2, 2000, Virtual Gaming Enterprises, Inc., signed
an Audit Engagement Letter with Gately & Associates, Public
Accountants, of Orlando, Florida. At such time Gately &
Associates became Virtual Gaming Enterprises, Inc.'s, new
independent auditors.
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Item 5. Other Events.
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None.
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Item 6. Resignations of Registrant's Directors.
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None
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Item 7. Financial Statements and Exhibits.
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No financial statements, pro forma financial information or
exhibits are filed as part of this report.
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Item 8. Change in Fiscal Year.
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None.
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Item 9. [Removed in Release No. 34-39668, dated February
17, 1998, effective January 1, 1998.]
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SIGNATURES
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Pursuant to the requirements of Section 12 of the Securities
Exchange Act of 1934, the Registrant has duly caused this
Form 8-K statement to be signed on its behalf by the
undersigned, thereunto duly authorized.
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Virtual Gaming Enterprises, Inc.
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By: /s/ Virgil G. Williams
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Virgil G. Williams
Its President
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Dated: August 2, 2000
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