8-K

                      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 14, 2002
                                                    _____________________


Exact Name of Registrant as
  Specified in Its Charter:    SMTEK INTERNATIONAL, INC.
                             ___________________________________


          DELAWARE                      1-8101                33-0213512
 _____________________________        ____________           _____________
State or Other Jurisdiction of        Commission            I.R.S. Employer
Incorporation or Organization        File Number          Identification No.



Address of Principal Executive Offices:        200 Science Drive
                                               Moorpark, CA 93021
                                             _________________________

Registrant's Telephone Number, Including
 Area Code:                                    (805) 532-2800
                                             _________________________

Former Name or Former Address,
 if Changed Since Last Report:                  Not Applicable
                                             _________________________




Item 4.  Changes in Registrant's Certifying Accountant.

     On October 14, 2002, the Board of Directors and the Audit Committee of
SMTEK International, Inc. (the "Company," "Registrant," "we," "us," or "our")
dismissed KPMG LLP as our principal independent auditors and engaged
PricewaterhouseCoopers LLP as our principal independent auditors.

     The report of KPMG LLP for the fiscal years ended June 30, 2002 and 2001
did not contain an adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or accounting
principles.  During the fiscal years ended June 30, 2002 and 2001, and the
interim period from July 1, 2002 through October 14, 2002, there were no
disagreements between us and KPMG LLP on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or procedure,
which, if not resolved to the satisfaction of KPMG LLP, would have caused it
to make reference to the subject matter of the disagreement in connection
with its report.

     During the fiscal years ended June 30, 2002 and 2001, and the interim
period from July 1, 2002 through October 14, 2002, we did not consult with
PricewaterhouseCoopers LLP on (i) either the application of accounting
principles to a specified transaction, either completed or proposed, or the
type of audit opinion that might be rendered on our financial statements; or
(ii) the subject of any disagreement, as defined in Item 304(a)(1)(iv) of
Regulation S-K and related instructions, or a reportable event, as described
in Item 304(a)(1)(v) of Regulation S-K.

     A letter from KPMG LLP is attached as Exhibit 16.1 to this Form 8-K.


Item 7.  Financial Statements and Exhibits.

(c)  Exhibits.

16.1  Letter from KPMG LLP dated October 21, 2002.



                                  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 thereunto duly authorized.

                                        SMTEK INTERNATIONAL, INC.

       October 21, 2002                  /s/ Kirk A. Waldron
_________________________________        _________________________________
           Date                          Kirk A. Waldron
                                         Senior Vice President
                                         Chief Financial Officer

EX-16

EXHIBIT 16.1


[KPMG Letterhead]



October 21, 2002


Securities and Exchange Commission
Washington, D.C.  20549



Ladies and Gentlemen:

We were previously principal accountants for SMTEK International, Inc. and,
under the date of August 16, 2002, except for the third paragraph of note 5
to the consolidated financial statements which is dated as of September 25,
2002, we reported on the consolidated financial statements of SMTEK
International, Inc. as of and for the years ended June 30, 2002 and 2001.  On
October 14, 2002, our appointment as principal accountants was terminated.
We have read SMTEK International, Inc.'s statements included under Item 4 of
its Form 8-K dated October 14, 2002, and we agree with such statements,
except that we are not in a position to agree or disagree with SMTEK
International, Inc.'s statements that the Board of Directors and Audit
Committee engaged PricewaterhouseCoopers LLP as principal independent
auditors, or that SMTEK International, Inc. did not consult with
PricewaterhouseCoopers LLP on (i) either the application of accounting
principles to a specified transaction, either completed or proposed, or the
type of audit opinion that might be rendered on its financial statements; or
(ii) the subject of any disagreement, as defined in Item 304(a)(1)(iv) of
Regulation S-K and related instructions, or a reportable event, as described
in Item 304(a)(1)(v) of Regulation S-K.

Very truly yours,


/s/ KPMG LLP

KPMG LLP