SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT


Date  of  Report  (Date  of  earliest  event  reported)     FEBRUARY  10,2000


                             MINES MANAGEMENT, INC.
                             ----------------------
             (Exact name of registrant as specified in its charter)

     IDAHO                         0-29786                     91-0538859
     -----                         -------                     ----------
(State or other jurisdiction     (Commission                 (IRS Employer
of  incorporation)                File  Number)              Identification
                                                              No.)


     905  W.  RIVERSIDE  AVENUE,  STE.  311     SPOKANE,  WA  99201
     --------------------------------------------------------------
                    (Address  of  principal  executive  offices)

Registrant's  telephone  number,  including  area  code          (509)  838-6050
                                                                 ---------------

                                         N/A
     (Former  name  or  former  address, if changed since last report)

























ITEM  4.  CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANTS.

(a)

On  February  10,  2000,  the  Registrant  notified  its  principal  independent
accountant,  Williams  &  Webster P.S., that it will not be engaged to audit the
Registrant's  financial  statements  for  the  year  ending  December  31, 1999.

The  principal accountant's report on the financial statements for either of the
past  two  years  has contained no adverse opinion or disclaimer of opinion, nor
was  modified  as  to  uncertainty,  audit  scope,  or  accounting  principles.

The  decision to change accountants was approved by the board of directors or an
audit  or  similar  committee  of  the  board  of  directors

There  were no disagreements with the former account on any matter of accounting
principles  or  practices,  financial statement disclosure, or auditing scope or
procedure,  which, if not resolved to the former accountants satisfaction, would
have caused it to make reference to the subject matter of the disagreement(s) in
connection  with  its  report.

 A  copy  of  the  accountant's  letter  to  the  Commission will be filed as an
amendment.

The  Registrant  has  complied  with  the  requirements  of  Item  304(a)(3)  of
Regulation  SB with regard to providing the former accountant with a copy of the
disclosure  it  is  making in response to this Item and has requested the former
accountant  to  furnish  a letter addressed to the Commission stating whether it
agrees  with the statements made by the Issuer and, if not, stating the respects
in  which  it  does  not  agree

(b)

On  February  10,  2000  the  Registrant  engaged the accounting firm LeMaster &
Daniels,  PLLC.  During  the years ended December 31, 1998 and 1997, the Company
did  not consult with LeMaster & Daniels, PLLC regarding: (I) the application of
accounting  principles to a specified transaction; (ii) the type of opinion that
might  be  rendered  on  the Company's Financial Statements; or (iii) any matter
that  was  the subject of a disagreement with the Registrant's former accountant
or  a  reportable  event  (as  contemplated  by  Item  304  of  Regulation  SB).



















                                   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  hereunto  duly  authorized.


MINES  MANAGEMENT,  INC


Date:     February  10,  2000        By: /s/ William R. Green
                                     -------------------------------
                                     William  R.  Green,  President