8-K

                       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



                                December 21, 2001
                Date of Report (Date of earliest event reported)



                             iNTELEFILM CORPORATION
             (Exact name of registrant as specified in its charter)


         MINNESOTA                     0-21534                  95-4333330

(State or other jurisdiction     (Commission File No.)     (IRS Employer ID No.)
    of incorporation)


        6385 Old Shady Oak Road, Suite 290, Eden Prairie, Minnesota 55344
                    (Address of principal executive offices)

                                 (952) 925-8840
              (Registrant's telephone number, including area code)

ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

      (a)   Previous Independent Accountant

            (i)   On December 21, 2001, iNTELEFILM Corporation (the
                  "Registrant") dismissed BDO Seidman, LLP as its independent
                  accountant.

            (ii)  Except for an explanatory paragraph with respect to
                  substantial doubt about the Registrant's ability to continue
                  as a going concern and management's plans described in Note 2
                  to the Registrant's consolidated financial statements as of
                  and for the years ended December 31, 2000 and 1999, the
                  reports of BDO Seidman, LLP on the financial statements for
                  the past two fiscal years contained no adverse opinion or
                  disclaimer of opinion and were not qualified or modified as to
                  uncertainty, audit scope or accounting principles.

            (iii) The Registrant's Audit Committee and Board of Directors
                  participated in and approved the decision to change
                  independent accountants.

            (iv)  In connection with its audits for the two most recent fiscal
                  years and through December 21, 2001, there have been no
                  disagreements with BDO Seidman, LLP on any matter of
                  accounting principles or practices, financial statement
                  disclosures, or auditing scope or procedure, which
                  disagreements if not resolved to the satisfaction of BDO
                  Seidman, LLP would have caused it to make reference thereto in
                  its report on financial statements for such years.

            (v)   During the two most recent fiscal years and through December
                  21, 2001, there have been no reportable events (as defined in
                  Regulation S-K Item 304 (a)(1)(v)).

            (vi)  The Registrant requested that BDO Seidman, LLP furnish it with
                  a letter addressed to the SEC stating whether or not it agrees
                  with the above statements. Attached hereto as Exhibit 16 is a
                  copy of the letter of BDO Seidman, LLP to the SEC dated
                  December 21, 2001.

      (b)   New Independent Accountant

            (i)   The Registrant engaged Silverman Olson Thorvilson & Kaufman,
                  Ltd. as its new independent accountant as of December 21,
                  2001. During the two most recent fiscal years and through
                  December 21, 2001, the Registrant has not consulted with
                  Silverman, Olson, Thorvilson & Kaufman, Ltd. regarding either
                  (1) 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 Registrant's
                  financial statements, or any matter that was either the
                  subject of a disagreement (as defined in Regulation S-K Item
                  304 (a)(1)(iv)) or reportable event (as described in
                  Regulation S-K Item 304 (a)(1)(v)). ITEM 7. FINANCIAL
                  STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS

      (c)   Exhibits

            16    Letter of BDO Seidman, LLP to the Securities and Exchange
                  Commission dated December 21, 2001. Letter re Change in
                  Certifying Accountant.

                                    SIGNATURE

      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.

Dated: December 21, 2001                iNTELEFILM Corporation


                                        /s/ Mark A Cohn

                                        Mark A. Cohn
                                        ITS: Chief Executive Officer

                                  EXHIBIT INDEX

16    Letter of BDO Seidman, LLP to the Securities and Exchange Commission dated
      December 21, 2001. Letter re Change in Certifying Accountant.

EX-16

                                   EXHIBIT 16

December 21, 2001



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20545


Ladies and Gentlemen:

We have read and agree with the comments in Item 4 of the Form 8-K of iNTELEFILM
Corporation dated December 21, 2001.


/s/ BDO Seidman, LLP


BDO Seidman, LLP