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                      April 17, 1998
earliest event reported)



                       SSE TELECOM, INC.
     (Exact name of registrant as specified in its charter)






 Delaware                  33-10965                 52-1466297
(State  of  or other      (Commission File         (I.R.S.Employer
jurisdiction of           Number)                  Identification No.)
incorporation)


                 Suite 710, 8230 Leesburg Pike
                    Vienna, Virginia  22182
            (Address of principal executive offices)


         Registrant's telephone number:  (703) 442-4503

                                        Page 1 of 5
                                        Exhibit Index on Page 4




ITEM 4.   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.


      Effective  at  April  17, 1998, SSE Telecom,  Inc.  (herein
"Registrant"  or "Company") dismissed Ernst & Young  LLP  as  its
independent  auditors  for the fiscal year ending  September  26,
1998.

      The reports of Ernst & Young LLP on the Company's financial
statements  for  the  past two fiscal years did  not  contain  an
adverse opinion or a disclaimer of opinion and were not qualified
or  modified  as  to  uncertainty,  audit  scope,  or  accounting
principles.   In  connection with the  audits  of  the  Company's
financial  statements  for each of the  two  fiscal  years  ended
September  27, 1997, and in the subsequent interim period,  there
were  no  disagreements with Ernst & Young LLP on any matters  of
accounting   principles   or   practices,   financial   statement
disclosure,  or  auditing  scope and  procedures  which,  if  not
resolved  to  the satisfaction of Ernst & Young  LLP  would  have
caused Ernst & Young LLP to make reference to the matter in their
report.


      There  has not occurred, during the two fiscal years  ended
September  27,  1997, or any subsequent interim period  prior  to
April  24,  1998, any reportable events, as defined in  paragraph
(a)(1)(v) of Item 304, with respect to Ernst & Young LLP,  except
as  set  forth in a letter from Ernst & Young LLP to Registrant's
Audit  Committee,  dated  December 4,  1997,  noting  a  material
weakness  in Registrant's internal control structure relative  to
the   preparation  of  accurate  financial  statements  for   the
Registrant's fiscal year ended September 27, 1997.  Management of
the  Registrant  believes that it has effectively  addressed  the
issues raised in such letter.

      The Company has requested Ernst & Young LLP to furnish it a
letter addressed to the Commission stating whether it agrees with
the  above  statements.  Ernst & Young LLP has responded  to  the
Company's request and a copy of the response of Ernst & Young LLP
is filed as Exhibit 1 to this Form 8-K.

ITEM 7.   FINANCIAL STATEMENTS AND EXHIBITS.

      There is filed herewith as an exhibit a letter from Ernst &
Young LLP addressed to the Securities and Exchange Commission  in
respect to the matters set forth in Item 4 above.


                                                      Page 2 of 5

                           SIGNATURES


      Pursuant to the requirements of the Securities and Exchange
Act  of  1934, the registrant had duly caused this report  to  be
signed   on   its  behalf  by  the  undersigned  thereunto   duly
authorized.

Date: April 24, 1998               SSE TELECOM, INC.



                                   By: /s/ Daniel E. Moore
                                        Daniel E. Moore
                                        President and
                                        Chief Executive Officer










                                                      Page 3 of 5


                       INDEX TO EXHIBITS


                                                       Page No.

Ernst & Young LLP Letter addressed to
the Securities and Exchange Commission                        5











                                                      Page 4 of 5

EX-1

April 24, 1998



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Gentlemen:

We have read Item 4 of Form 8-K dated April 24, 1998, of SSE
Telecom, Inc. and are in agreement with the statements contained
in the second paragraph and the first sentence of the third
paragraph on page 2 therein. We have no basis to agree or
disagree with other statements of the Registrant contained
therein.

Regarding the registrant's statement concerning the lack of
internal control to prepare financial statements, included in the
third paragraph on page 2 therein, we had considered such matter
in determining the nature, timing and extent of procedures
performed in our audit of the registrant's 1997 financial
statements.

                                        By: /s/ Ernst & Young
                                        Ernst  & Young










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