8-K

                                  UNITED STATES
                       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): April 9, 2003



                      Innovative Micro Technology, Inc.
            (Exact name of Registrant as Specified in its Charter)



         Delaware                    01-06635                 95-1950506
      (State or Other        (Commission File Number)        (IRS Employer
      Jurisdiction of                                     Identification No.)
      Incorporation)


                               75 Robin Hill Road
                            Goleta, California 93117
               (Address of principal executive office) ( Zip Code)


      Registrant's telephone number, including area code: (805) 681-2800



         ___________________________________________________________
        (Former name or former address, if changed since last report)







Item 4.  Changes in Registrant's Certifying Accountant

      On April 9,  2003,  Innovative  Micro  Technology,  Inc.  (the  "Company")
received  notice  from  Deloitte  &  Touche  LLP  that it was  resigning  as the
Company's auditor.  The Audit Committee of the Board of Directors of the Company
accepted the resignation.

      The report of Deloitte & Touche LLP on the Company's financial  statements
for  each of the last two  completed  fiscal  years  expressed  an   unqualified
opinion and included an explanatory  paragraph relating to uncertainty regarding
the Company's ability to continue as a going concern.

      During the fiscal years ended  September  28, 2002 and September 29, 2001,
and the interim period between  September 29, 2002 and April 9, 2003,  there has
been no  disagreement  with  Deloitte & Touche  LLP on any matter of  accounting
principles or practices,  financial statements disclosures, or auditing scope or
procedure, which disagreement, if not resolved to the satisfaction of Deloitte &
Touche 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  September  28, 2002 and September 29, 2001,
and the interim period between  September 29, 2002 and April 9, 2003, there have
been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)).

      The Company  has  requested  that  Deloitte & Touche LLP furnish it with a
letter  addressed to the Securities and Exchange  Commission  stating whether or
not it agrees with the above statements.  A copy of such letter, dated April 16,
2003, is filed as Exhibit 16.1 to this Form 8-K.


Item 7.  Financial Statements and Exhibits

      (a)  Not applicable.

      (b)  Not applicable.

      (c)  Exhibits.  The following is a list of exhibits filed as a part of
           this report.

Exhibit
Number                          Description
_______                         ___________

16.1   Letter of Deloitte & Touche LLP regarding change in independent auditors.












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                                   SIGNATURES

      Pursuant to the  requirements of the Securities  Exchange Act of 1934, the
registrant has duly caused this report on Form 8-K to be signed on its behalf by
the undersigned hereunto duly authorized.


Date: April 16, 2003                INNOVATIVE MICRO TECHNOLOGY, INC.

                                    By: /s/ Peter T. Altavilla
                                        ________________________
                                        Peter T. Altavilla
                                        Secretary and Chief Financial Officer










































                                      -3-

EX-1

                                                                    Exhibit 16.1
                                                                    ------------


                         [DELOITTE & TOUCHE LETTERHEAD]




April 16, 2003












April 16, 2003

Securities and Exchange Commission
Mail Stop 11-3
450 5th Street N.W.
Washington, D.C. 20549

Dear Sir/Madam:

We have read Item 4 of Innovative Micro Technology,  Inc.'s Form 8-K dated April
16, 2003, and we agree with the statements made therein.

Yours truly,



/s/ Deloitte & Touche LLP
- -------------------------

Deloitte & Touche LLP