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): March 19, 1997



                            MERIS LABORATORIES, INC.
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            (Exact name of registrant as specified in its charter)



                                   California
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         (State or other jurisdiction of incorporation or organization)


         0-19360                                   77-0274078
- ---------------------------           ------------------------------------------
  (Commission file number)              (I.R.S. Employer Identification No.)



   2890 Zanker Road, San Jose, California                    95134
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  (Address of principal executive offices)                (Zip Code)


Registrant's telephone number, including area code:  408-434-9200



                               Not Applicable
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      (Former name or former address, if changed since last report)

                                                    
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Item 4.    Changes in Registrant's Certifying Accountant.

(a)  Previous independent accountants

     (i) On March  19,  1997,  Price  Waterhouse  LLP  resigned  as  independent
     accountants of Meris Laboratories, Inc.

     (ii) The  reports of Price  Waterhouse  LLP on the  consolidated  financial
     statements  for the years ended  December  31, 1994 and 1995  contained  no
     adverse opinion or disclaimer of opinion and were not qualified or modified
     as to uncertainty,  audit scope or accounting principle,  except that Price
     Waterhouse  LLP's report on the consolidated  financial  statements for the
     year ended December 31, 1994 included an explanatory  paragraph relating to
     the  uncertainty  surrounding  the  resolution  of certain  litigation  and
     government billing investigations. Also, the report of Price Waterhouse LLP
     for the year  ended  December  31,  1995  included  explanatory  paragraphs
     relating to a change in accounting principle,  uncertainty  surrounding the
     Company's ability to continue as a going concern,  uncertainty  surrounding
     the resolution of certain litigation and government billing  investigations
     and a qui tam action  brought  against the Company  under the False  Claims
     Act.

     (iii) Not applicable.

     (iv) In  connection  with its audits for the years ended  December 31, 1994
     and 1995, and through March 19, 1997, there have been no disagreements with
     Price  Waterhouse 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 Price Waterhouse LLP
     would have caused  them to make  reference  thereto in their  report on the
     consolidated financial statement for such years.

     (v) During the years ended December 31, 1994 and 1995 and through March 19,
     1997,  there have been no reportable  events (as defined in Regulation  S-K
     Item (a)(1)(v))  except that during the year ended December 31, 1995, Price
     Waterhouse  LLP identified a material  weakness in the Company's  system of
     internal  control  relating  to its  ability  to produce  timely,  reliable
     interim financial information.

     (vi) The Registrant has requested that Price Waterhouse 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 March 24, 1997,  has been filed as Exhibit 16 to this Current  Report
     on Form 8-K.

(b)  Successor independent accountants

     (i) The Company has not yet engaged independent accountants for purposes of
     auditing the consolidated  financial statements for the year ended December
     31, 1996.


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                                   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 thereunto duly authorized.


                                      MERIS LABORATORIES, INC.


                          By:          /s/ Thurman Jordan
                                      --------------------------------------
                                      Thurman Jordan
                                      Senior Vice President - Finance
                                      (Duly authorized Officer and Principal
                                      Financial and Accounting Officer)

Date: March 24, 1997



































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                                   EXHIBIT 16



March 24, 1997


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

Ladies and Gentlemen:

         Meris Laboratories, Inc.
         ------------------------

We have read Item 4 of Meris Laboratories,  Inc.'s Form 8-K dated March 24, 1997
and are in agreement with the statements contained in paragraph 4(a) therein.

Yours very truly,

/s/ Price Waterhouse LLP
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Price Waterhouse LLP


























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