SANCTUARY WOODS MULTIMEDIA CORP
8-K, 1998-10-02
COMPUTER PROGRAMMING, DATA PROCESSING, ETC.
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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 10, 1998
                                                 ------------------------------

                     Sanctuary Woods Multimedia Corporation
- -------------------------------------------------------------------------------
           (Exact Name of the Registrant as Specified in Its Charter)

                                    Delaware
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                 (State or Other Jurisdiction of Incorporation)

                0-21510                                 75-2444109
- ------------------------------------      -------------------------------------
        (Commission File Number)           (I.R.S. Employer Identification No.)

   1250 45th Street, Suite 350, Emeryville, California           94608-2924
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   (Address of Principal Executive Offices)                      (Zip Code)

                                 (510) 594-3200
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              (Registrant's Telephone Number, Including Area Code)


- -------------------------------------------------------------------------------
         (Former Name or Former Address, if Changed Since Last Report)


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Item 4.   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.

     On August 10, 1998, the Board of Directors of the Registrant engaged
PricewaterhouseCoopers LLP as Registrant's independent accountants.

     During the Company's two most recent fiscal years and the subsequent 
interim period prior to engaging PricewaterhouseCoopers, the Company has not 
consulted PricewaterhouseCoopers with respect to any of the matters described 
in Regulation S-K Item 304(a)(2)(i) or (ii) except for the following:

     The Company consulted with PricewaterhouseCoopers in the fall of 1997 
regarding the SEC reporting requirements associated with the Company's 
acquisition of Theatrix Interactive, Inc.  PricewaterhouseCoopers engaged in 
discussions with Company management regarding the Form 8-K reporting and 
filing requirements and the accounting requirements for acquisitions in 
accordance with APB No. 16.




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                                      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 hereunto duly authorized.


Dated:  October 2, 1998

                                  SANCTUARY WOODS MULTIMEDIA CORPORATION


                                  By: /s/ Michelle Kraus
                                      -----------------------
                                        Michelle Kraus
                                        President and
                                        Chief Executive Officer




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