8-K

   1
================================================================================


                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549



                                    FORM 8-K


                Current Report Pursuant to Section 13 or 15(d) of
                           The Securities Act of 1934



Date of Report (Date of earliest event reported):      FEBRUARY 9, 1998

                          MEDICAL SCIENCE SYSTEMS, INC.
             (Exact name of registrant as specified in its charter)


        TEXAS                        333-37441                  94-3123681
   (State or other                  (Commission              (I.R.S. Employer
    jurisdiction                   File Number)             Identification No.)
  of incorporation)

                       4400 MacArthur Boulevard, Suite 980
                         Newport Beach, California 92660
               (Address of principal executive offices) (Zip Code)


Registrant's telephone number, including area code:      (714) 440-9730


================================================================================
   2
ITEM 4    CHANGE IN REGISTRANTS'S CERTIFYING ACCOUNT

          Effective February 9, 1998 the Company's Audit Committee of the Board
of Directors approved the engagement of Deloitte & Touche, LLP to serve as the
Company's independent public accountants and to conduct the audit of the
Company's financial statements for the fiscal year ending December 31, 1997,
replacing the firm of Singer Lewak Greenbaum & Goldstein LLP, who had been
engaged to audit the Company's financial statements for the fiscal years ended
December 31, 1995 and 1996. The change in accountants was made because the Audit
Committee, comprised of independent directors, believes that the interests of
the Company and its shareholders will be best served by a nationally-recognized
accounting firm. The audit reports provided by Singer Lewak Greenbaum &
Goldstein LLP for the fiscal years ended December 31, 1995 and 1996 did not
contain any adverse opinion or a disclaimer of opinion nor was any report
modified as to uncertainty, audit scope or accounting principles. Management of
the Company knows of no past disagreements between the Company and Singer Lewak
Greenbaum & Goldstein LLP on any matter of accounting principles or practices,
financial statement disclosure or auditing, scope or procedure.

ITEM 7(C) EXHIBITS.

          The following exhibit is filed as part of this report in accordance
with the provisions of Item 601 of Regulation S-B:

Exhibit   Name of Exhibit
- -------   ---------------

16        Letter on Change in certifying accountant


   3
                                    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.

                                       MEDICAL SCIENCE SYSTEMS, INC.


Date: February 9, 1998                 By: /s/ U. Spencer Allen
                                           -------------------------------------
                                           U. Spencer Allen
                                           Chief Financial Officer


   4
                                  EXHIBIT INDEX


Exhibit   Name of Exhibit
- -------   ---------------

16        Letter on Change in certifying accountant

EX-16

   1
                                                                      Exhibit 16


             [LETTERHEAD OF SINGER LEWAK GREENBAUM & GOLDSTEIN LLP]

                                February 9, 1998


Securities and Exchange Commission
Washington, DC 20549

RE: Medical Science Systems, Inc.
         333-37441

Dear Sir or Madam:

We have read Item 4 of the Form 8-K of Medical Science Systems, Inc. dated
February 9, 1998, and agree with the statements contained therein.

                                      Very truly yours,

                                      \s\ Singer Lewak Greenbaum & Goldstein LLP

                                      SINGER LEWAK GREENBAUM & GOLDSTEIN LLP