8-K

                             FORM 8-K


                SECURITIES AND EXCHANGE COMMISSION

                      WASHINGTON, D.C. 20549



          ----------------------------------------------


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


                  Date of Report April 29, 2004
                 (Date of earliest event reported)


                    DENTSPLY INTERNATIONAL INC
          (Exact name of Company as specified in charter)



              Delaware            0-16211       39-1434669
      (State of Incorporation)  (Commission    (IRS Employer
                                File Number)  Identification No.)




         221 West Philadelphia Street, York, Pennsylvania    17405
        (Address of principal executive offices)           (Zip Code)



                          (717) 845-7511
         (Company's telephone number including area code)










Item 4 - Change in Registrant's Certifying Accountant

(a)   Previous independent accountants

On April 29, 2004 Dentsply International Inc. (the "Company")
dismissed PricewaterhouseCoopers LLP as the independent
accountants for the Dentsply International Inc. 401(k) Savings
Plan (the "401(k) Plan"). PricewaterhouseCoopers LLP will
continue to act as the independent accountant with respect to the
Company's financial statements. This dismissal was approved by
the Company's Audit and Information Technology Committee.

The reports of PricewaterhouseCoopers LLP on the 401(k) Plan
financial statements as of December 31, 2002 and 2001 and for the
years then ended did not contain any adverse opinion or
disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope or accounting principle.  In connection
with its audits of such financial statements as of and for the
years ended December 31, 2002 and 2001 and through April 28,
2004, there have been no disagreements between the Company and
PricewaterhouseCoopers LLP on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or
procedure, which disagreements, if not resolved to the
satisfaction of PricewaterhouseCoopers LLP, would have caused
them to make reference thereto in their report on the 401(k)
Plan's financial statements for such years.

As of and for the years ended December 31, 2002 and 2001 and
through April 29, 2004, there have been no reportable events as
defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided PricewaterhouseCoopers LLP with a copy of
the foregoing disclosures and a letter from
PricewaterhouseCoopers, dated April 29, 2004, confirming its
agreement with these disclosures is attached to this Report as
Exhibit 16.1.

(b)   New independent accountants

Effective April 29, 2004, the Company engaged Beard Miller Company LLP
to audit the 401(k) Plan's financial statements as of and for the year
ended December 31, 2003. The determination to engage Beard Miller
Company LLP to audit the 401(k) Plan's financial statements was made
on April 29, 2004. The engagement of Beard Miller Company LLP relates
only to the audit of the 401(k) Plan's financial statements.

During the 401(k) Plan's two most recent fiscal years ended
December 31, 2002 and through April 29, 2004, neither the Company
nor any person acting on its behalf has consulted with Beard
Miller Company LLP regarding either:  (i) the application of
accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be
rendered on the 401(k) Plan's financial statements, and neither a
written report was provided to the 401(k) Plan or oral advice was
provided that Beard Miller Company LLP concluded was an important
factor considered by the 401(k) Plan in reaching a decision as to
accounting, auditing or financial reporting issue; or (ii) any
matter that was the subject of a disagreement (as defined in Item
304 (a)(1)(iv) of Regulation S-K) or that constituted a
reportable event (as described in Item 304 (a)(1)(v) of
Regulation S-K) with respect to the 401(k) Plan's financial
statements.


Item 7. - Financial Statements and Exhibits

(a)  Financial Statements - Not applicable.

(b)  Exhibits:

16.1  Letter from PricewaterhouseCoopers LLP dated April 29, 2004
re change in certifying accountant.






SIGNATURES


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


                                          DENTSPLY INTERNATIONAL INC
                                                  (Company)



                                          /s/ Bret W. Wise
                                              Bret W. Wise
                                              Senior Vice President and
                                              Chief Financial Officer

Date: April 29, 2004

EX-16

Exhibit 16.1


April 29, 2004

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


Commissioners:


We  have  read  the  statements   made  by  the  401(k)  Plan  of  Dentsply
International  Inc. (copy attached),  which we understand will be filed with the
Commission,  pursuant  to Item 4 of Form 8-K,  as part of the Company's Form 8-K
report dated April 29, 2004. We agree with the statements concerning our Firm in
such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP


PricewaterhouseCoopers LLP

Attachment