MIDDLE BAY OIL CO INC
8-K, 1998-10-26
OIL & GAS FIELD EXPLORATION SERVICES
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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)       October 19, 1998     

          ENEX  RESOURCES  CORPORATION     
          (Exact name of registrant as specified in its charter)

           Delaware               0-9378               93-0747806     
     (State or other jurisdiction     (Commission     (IRS Employer
     of incorporation)     File Number)     Identification No.)

             1221 Lamar, Suite 1020, Houston, Texas 77010   
          (Address of principal executive offices)

Registrant's telephone number, including area code       (713) 759-6808     

Three Kingwood Place, 800 Rockmead Drive, Suite 200, Kingswood, TX 77339
          (Former name or former address, if changed since last report)


ITEM 4 -- CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

Deloitte & Touche, LLP is currently Registrant's independent accountants.
The Board of Directors annually considers selection of the Registrant's
independent accountants and determined as of October 19, 1998 not to engage
Deloitte & Touche, LLP for 1998.  Management has had no disagreement with
Deloitte & Touche, LLP on any material matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure.
Deloitte & Touche, LLP's reports on the Registrant's financial statements 
for 1996 and 1997 did not contain an adverse opinion or a disclaimer of 
opinion and were not qualified or modified as to uncertainty, audit scope 
or accounting principles.


ITEM 7 -- FINANCIAL STATEMENTS, PRO-FORMA FINANCIAL INFORMATION
         AND EXHIBITS

     (c)    Exhibits

            16.1 - Letter from Deloitte & Touche, LLP to Securities
                   and Exchange Commission dated October 26, 1998 (filed
                   herewith).


SIGNATURES

In accordance with the requirements of the Exchange Act, the Registrant caused
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

                                        Enex Resources Corporation
                                        (Registrant)


Date:  October 26, 1998                By:                                
                                           Frank C. Turner, II
                                           Vice President and
                                           Chief Financial Officer


              (DELOITTE & TOUCHE, LLP LETTERHEAD)



October 26, 1998


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Gentlemen:

     We have read Item 4 of Form 8-K dated October 26, 1998 of
Enex Resources Corporation and are in agreement with the
statements contained in paragraph one therein.  We have no basis 
to agree or disagree with other statements of the registrant
contained therein.

                              DELOITTE & TOUCHE, LLP




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