SECURITIES AND EXCHANGE COMMISSION

                     Washington, D.C. 20509

                            FORM 8-K

                         CURRENT REPORT

 Pursuant to Section 13 or 15(d) of the Securities Exchange Act

                        October 10, 2000
                         Date of Report
               (Date of Earliest Event Reported)

                    FIRST DELTAVISION, INC.
     (Exact Name of Registrant as Specified in its Charter)

       Nevada                         0-23511                87-0412182
(State or other juris-          (Commission File No.)       (IRS Employer
diction of incorporation)                                    I.D. No.)

                          9005 Cobble Canyon Lane
                            Sandy, Utah 84093
                        --------------------------
                 (Address of Principal Executive Offices)

                Registrant's Telephone Number:  (801) 942-0555

Item 4.     Changes in Registrant's Certifying Accountant.
            ----------------------------------------------

            Schvaneveldt and Company, Certified Public Accountants, of Salt
Lake City, Utah, audited the financial statements of the Registrant for the
calendar years ended June 30, 1999, 1998, 1997 and 1996.  These financial
statements accompanied the Registrant's Annual Reports on Form 10-KSB for the
calendar years ended June 30, 1999, 1998 and 1997 which were previously filed
with the Securities and Exchange Commission and which are incorporated herein
by reference.

          Darrell T. Schvaneveldt, CPA, who owned and operated Schvaneveldt
and Company as a sole proprietorship, died on September 8, 2000.

            On October 10, 2000, the Board of Directors of the Registrant
unanimously resolved to engage Pritchett, Siler & Hardy, Certified Public
Accountants, of Salt Lake City, Utah, to audit the Registrant's financial
statements for the calendar year ended June 30, 2000.

            There were no disagreements between the Registrant and
Schvaneveldt and Company, whether resolved or not resolved, on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure which, if not resolved, would have caused it to make
reference to the subject matter of the disagreement in connection with its
reports.

            The Reports of Schvaneveldt and Company did not contain any
adverse opinion or disclaimer of opinion, and with the exception of a standard
"going concern" qualification for a development stage company, were not
qualified or modified as to uncertainty, audit scope or accounting principles.

            During the Registrant's three most recent calendar years, and
since then, neither Schvaneveldt and Company nor Pritchett, Siler & Hardy, has
advised the Registrant that any of the following exists or is applicable:

            (1) That the internal controls necessary for the Registrant to
                develop reliable financial statements do not exist, that
                information has come to their attention that has led them
                to no longer be able to rely on management's
                representations or that has made them unwilling to be
                associated with the financial statements prepared by
                management;

            (2) That the Registrant needs to expand significantly the scope
                of its audit, or that information has come to their
                attention that if further investigated may materially impact
                the fairness or reliability of a previously issued audit
                report or the underlying financial statements or any other
                financial presentation or cause them to be unwilling to
                rely on management's representations or be associated with
                the Registrant's financial statements for the foregoing
                reasons or any other reason; or

            (3) That they have advised the Registrant that information has
                come to their attention that they have concluded materially
                impacts the fairness or reliability of either a previously
                issued audit report or the underlying financial statements
                for the foregoing reasons or any other reason.

          During the Registrant's three most recent calendar years and since
then, the Registrant has not consulted Pritchett, Siler & Hardy regarding the
application of accounting principles to a specified transaction, either
completed or proposed; or the type of audit opinion that might be rendered on
the Registrant's financial statements or any other financial presentation
whatsoever.

          Because of the death of Mr. Schvaneveldt, the Registrant has not
provided Schvaneveldt and Company with a copy of this disclosure under this
Report.

Item 7.     Financial Statements and Exhibits.

            (a) Financial Statements of Businesses Acquired.

            None; not applicable.

          (b) Pro Forma Financial Information.

            None; not applicable.

            (c)  Exhibits.

          None; not applicable.

                           SIGNATURES

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

                              FIRST DELTAVISION, INC.

Date: 10/10/2000                       By/S/David C. Merrell
     --------------                     -------------------------------------
                                        David C. Merrell
                                        Director and President


Date: 10/10/2000                       By/S/Todd D. Ross
     --------------                     -------------------------------------
                                        Todd D. Ross
                                        Director and Treasurer