AMERICAN BINGO & GAMING CORP
8-K, 1998-01-28
MISCELLANEOUS AMUSEMENT & RECREATION
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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: JANUARY 28, 1998
                       --------------------------------



                         AMERICAN BINGO & GAMING CORP.
                         -----------------------------
       (Exact name of small business issuer as specified in its charter)


              DELAWARE                 1-13530              74-2723809
              --------                 -------              ----------
  (State or other jurisdiction of     Commission        (I.R.S.  Employer
   incorporation or organization)     File Number      Identification  No.)


           515 CONGRESS AVENUE, SUITE 1200,  AUSTIN, TEXAS     78701
           -----------------------------------------------     -----
                   (Address of principal executive offices)

                                (512) 472-2041
                                --------------
                        (Registrant's telephone number)



<PAGE>

ITEM  4.  CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANT
- -----------------------------------------------------------


On January 23, 1998 the Company's Board of Directors dismissed King, Griffin &
Adamson  P.C.  as its principal accountant. There were no audit, accounting or
other  disagreements  with  King,  Griffin & Adamson P.C. during the period of
their  service  to  the  Company,  and  no adverse, qualified or disclaimer of
opinion  was  issued  by  King,  Griffin  & Adamson on the Company's financial
statements  during this time. The Company has attached a letter to this effect
from  King,  Griffin  &  Adamson  as  an  exhibit  to  this  filing.

Pending final acceptance procedures, the Company has retained BDO Seidman, LLP
as  its  principal  accountant  to  replace  King,  Griffin  &  Adamson.











                              SIGNATURE


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.



                              AMERICAN BINGO & GAMING CORP.
                              (Registrant)


January  28,  1997            By: /s/ John Orton
                              ------------------
                              John Orton, Chief Financial Officer




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