DIASENSOR COM INC
8-K, 2000-11-15
ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS
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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) November 8, 2000

                     DIASENSOR.COM, INC.
   (Exact name of registrant as specified in its charter)


        Pennsylvania                                       0-26504
(State of other jurisdiction of Incorporation)      (Commission File Number)

                             25-1605848
                    (IRS Employer Identification No.)


2275 Swallow Hill Road, Bldg. 2500; Pittsburgh, PA 15220
 (Address of principal executive offices)    (Zip Code)


Registrant's telephone number, including area code (412) 429-9740


 ___________________________________________________________
               (Former name or former address,
               if changes since last report.)




Item 1.   Change in Control of Registrant.
          Not applicable.

Item 2.   Acquisition or Disposition of Assets.
          Not applicable.

Item 3.   Bankruptcy or Receivership.
          Not applicable.

Item 4.   Changes in Registrant's Certifying Accountant

(a)  (1)  Effective November 08, 2000, the Registrant
          replaced its former independent accountants,
          Thompson  Dugan with Goff Backa Alfera &  Company,
          LLC.

          (i)    The Registrant replaced Thompson Dugan, as its
                 independent accountants effective November 8, 2000.

          (ii)   Thompson Dugan's report on the Registrant's financial
                 statements for the period July 5, 1989 (inception) through
                 September 30, 1999, had an additional paragraph as to the
                 uncertainty of the Registrant's ability to continue as a
                 going concern.

          (iii)  The Registrant's decision to change accountants
                 was approved by the Registrant's Board of Directors.

          (iv)   During the years it acted as the Registrant's
                 independent accountants, there were no disagreements with
                 Thompson Dugan on any matter of accounting principles or
                 practices, financial statement disclosure, or auditing scope
                 or procedure which disagreement(s), if not resolved to the
                 satisfaction of Thompson Dugan, would have caused it to make
                 a reference to the subject matter of the disagreement(s) in
                 connection with its report.

          (v)    During the years Thompson Dugan acted as  the
                 Registrant's independent accountants, there were no
                 "reportable events" as defined by Item 304(a)(1)(v) of
                 Regulation S-K.

          (2)    The Registrant has retained Goff Backa Alfera
                 & Company, LLC as its new Independent Accountants
                 to audit the Registrant's financial statements
                 effective November 8, 2000.  During the years that
                 Thompson Dugan acted as the Registrant's
                 independent accountants, neither the Registrant
                 nor anyone on its behalf has consulted with Goff
                 Backa  Alfera & Company, LLC regarding the
                 application of accounting principles to a
                 specified transaction; the type of audit opinion
                 that might be rendered on the Registrant's
                 financial statements; or any matter that was the
                 subject of a "disagreement" or "reportable" event
                 as set forth in Item 304(a)(2) of Regulation S-K.

          (3)    The Registrant has provided Thompson Dugan with a copy
                 of these disclosures and has requested that Thompson Dugan
                 furnish it with a letter addressed to the Commission stating
                 whether it agrees with the statements made by  the
                 Registrant.  A copy of such letter is attached hereto as an
                 Exhibit.

(b)       (1)   In connection with the change in accountants,
                there were no disagreements as described in
                paragraph (a)(1)(iv) of Item 304 of Regulation
                S-K and no reportable events as described in
                paragraph (a)(1)(v) of Item 304 of Regulation
                S-K.

          (2)   During the period from January 25, 1995 (the date
                upon  which  Thompson Dugan was  retained  as  the
                Registrant's   independent  accountants)   through
                November  8, 2000, there have been no transactions
                or  event  similar  to those  which  involved  any
                disagreement or reportable event as set  forth  in
                paragraph (b)(2) of Item 304 of Regulation S-K.

     Item 5.    Other Events.
                Not applicable.


     Item 6.    Resignation of Registrant's Directors.
                Not applicable.

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

                (a)  Financial Statements and Business Acquired.
                     Not applicable.

                (b)  Pro Forma Financial Information.
                     Not applicable.

                (c)  Exhibits.
                     Letter from Thompson Dugan dated November  8,
                     2000.


                         SIGNATURES

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




                                   DIASENSOR.COM, INC.


                                   By: /s/ Fred E. Cooper
                                           Fred E. Cooper, President



DATED:  November 15, 2000





                       THOMPSON DUGAN
                CERTIFIED PUBLIC ACCOUNTANTS

                     Pinebridge Commons
                  1580 McLaughlin Run Road
                    Pittsburgh, PA  15241



November 8, 2000



Securities and Exchange Commission
450 Fifth Street
Washington, DC  20549

     RE:  Diasensor.Com, Inc.
          File no. 0-26504

Dear Sir or Madam:

       We   have  reviewed  Item  4  of  the  Form  8-K   of
Diasensor.Com,  Inc. dated November 8, 2000 and  agree  with
the statements contained therein.

Very truly yours,


Thompson Dugan



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