SECURITIES AND EXCHANGE COMMISSION
                          Washington, DC  20549




                                FORM 8-K/A




                   Pursuant to Section 13 or 15(d) of
                   the Securities Exchange Act of 1934




                   Date of Report:     September 9, 1997

                COACHMAN INNS INCOME LIMITED PARTNERSHIP
         (Exact Name of Registrant as Specified in its Charter)
                                    
                                DELAWARE
             (State or Other Jurisdiction of Incorporation)
                                    
             1-9593                               73-1289509
       (Commission File Number) (I.R.S. Employer Identification No.)

           301 NW 63rd ST., STE. 500 OKLAHOMA CITY, OK  73116
         (Address of Principal Executive Offices)     (Zip Code)

                              (405) 840-4667
         (Registrant's Telephone Number, Including Area Code)

                                  NONE
      (Former Name or Former Address, if Changed Since Last Report)

        


       


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

On July 24, 1997 Coachman Inns Income Limited Partnership (the "Partnership"),
the registrant, on recommendation and approval of the Board of Directors the
General Partner engaged David Young, CPA as the Partnership's Certifying
Accountant commencing with the year ended December 31, 1994.

The Partnership's Certifying Accountants, Sartain Fischbein & Company, were
replaced by the Partnership on July 24, 1997, after a recommendation by and
an affirmative vote of the Board of Directors of the General Partner.

Sartain Fischbein & Company, the former certifying accountants, report on the
financial statements for either of the last two years audited by them (Dec. 31, 
1992 and 1993) did not contain an adverse opinion nor a disclaimer of opinion,
were not qualified or modified as to uncertainty, audit scope, or accounting
principles.

During the two most recent fiscal years and the subsequent interim period up
to the date of the change of accountants; there were no disagreements with
the former accountant on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope of procedure.







                                SIGNATURES


                                 FORM 8-K

     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.



                  COACHMAN INNS INCOME LIMITED PARTNERSHIP
                              (Registrant)



September 9, 1997      By:/s/  Dennis Bradford
                    Dennis D. Bradford, President
                    Chief Financial Officer


                         Sartain Fischbein & Co.

Securities and Exhcange Commission
Washington, DC 20549

Gentlemen:

We were previously principal accountants for Coachman Inns Income Limited 
Partnership and on November 17, 1994, we reported on the financial statements
of Coachman Inns Income Limited Partnership as of and for the two years ended
December 31, 1993.  On July 24, 1997, we were replaced as principal
accountants of Coachman Inns Income Limited Partnership.  We have read
Coachman Inns Income Limited Partnership's statements included under Item 4
of its Form 8-K/A dated September 9, 1997 and we agree with such statements.

Sartain Fischbein & Co.
Certified Public Accountants

September 9, 1997