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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000879703-97-000020.txt : 19970604
<SEC-HEADER>0000879703-97-000020.hdr.sgml : 19970604
ACCESSION NUMBER:		0000879703-97-000020
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19970602
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		19970603
SROS:			NASD

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMPUTER CONCEPTS CORP /DE
		CENTRAL INDEX KEY:			0000879703
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				112895590
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-20660
		FILM NUMBER:		97618630

	BUSINESS ADDRESS:	
		STREET 1:		80 ORVILLE DR
		CITY:			BOHEMIA
		STATE:			NY
		ZIP:			11716
		BUSINESS PHONE:		516-244-1500

	MAIL ADDRESS:	
		STREET 1:		80 ORVILLE DRIVE
		CITY:			BOHEMIA
		STATE:			NY
		ZIP:			11716
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<TEXT>

                       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: June 2, 1997
                        (Date of earliest event reported)


                             COMPUTER CONCEPTS CORP.
             (Exact name of registrant as specified in its charter)


   Delaware                     0-20660                  11-2895590
(State or other              (Commission                (IRS Employer
 jurisdiction of              File Number)             Identification
 incorporation)                                            Number)


   80 Orville Drive, Bohemia, New York                    11716
(Address of principal executive offices)                 (Zip Code)


Registrant's telephone number
including area code                                   (516) 244-1500


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


<PAGE>


Item 4.   Changes in Registrant's Certifying Accountant.

(a)  On June 2, 1997, with the approval of Registrant's Board of Directors and 
     Audit  Committee,  the  Registrant  retained  Hayes & Company 
     (internationally,  Hays, Allan  Affiliates) as its independent accountants
     for the year ending December 31, 1997.

Item 7.   Financial Statement and Exhibits

     Exhibits

     None


                                   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 hereunto duly authorized.

                                        Computer Concepts Corp.


Date: June 2, 1997                      By: /s/ George Aronson
                                            George Aronson
                                            Its Chief Financial Officer


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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