UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549






                                     FORM 8K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


Report of Event occurring on September 8, 1998


Commission File No. 33-55254-15




                                 GRANDEUR, INC.






        NEVADA                                           87-043851
(State or other jurisdiction                (I.R.S. Employer Identification of
incorporation or organization)              Number)

                           1800 E. Sahara, Suite 107
                            LAS VEGAS, NEVADA 89104
                    (Address of principal executive offices)

Registrant's telephone number, including area code (702) 693-5744



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ITEM 4.  Changes in Registrant's Certifying Accountant.

Effective September 8, 1998 the Company dismissed its auditor,  Smith & Company.
Smith &  Company's  reports  on the  financial  statements  for the years  ended
December 31, 1997 and  December  31, 1996 did not contain an adverse  opinion or
disclaimer,  and were not qualified or modified as to uncertainty,  audit scope,
or accounting principles.

The Company is not aware of any  disagreements  with Smith & Company  during the
two years ended December 31, 1997 or in any subsequent  interim  period,  on any
matters of accounting principles or practices,  financial statement disclosures,
or auditing  scope or  procedure,  which  disagreement,  if not  resolved to the
satisfaction  of Smith & Company,  would have caused it to make reference to the
subject matter of the disagreement in connection with its report.

On September 8, 1998, the Company engaged  PricewaterhouseCoopers as independent
auditors  for the year ended May 31,  1998.  PricewaterhouseCoopers  is also the
auditor  for the  Company's  Canadian  operating  subsidiary.  No other items of
Regulation S-K, section 229.304(a)(2) are applicable.

ITEM 7.  Financial Statements and Exhibits.

Letter from Smith & Company.






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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 hereunto duly authorized.


                                                  Grandeur, Inc.
                                                   (Registrant)



Date:    September 9, 1998                  By
                                                     Pierre de Lanauze
                                                     President and Director
                                                     Grandeur, Inc.


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                                 SMITH & COMPANY
                          A PROFESSIONAL CORPORATION OF
                          CERTIFIED PUBLIC ACCOUNTANTS

MEMBERS OF:                                   10 WEST 100 SOUTH, SUITE 700
AMERICAN INSTITUTE OF                         SALT LAKE CITY, UTAH 84101
     CERTIFIED PUBLIC ACCOUNTANTS             TELEPHONE:       (801) 575-8297
UTAH ASSOCIATION OF                           FACSIMILE:       (801) 575-8306
     CERTIFIED PUBLIC ACCOUNTANTS             E-MAIL: smith&co@smithandcocpa.com
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September 9, 1998

SECPS Letter File
U.S. Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, Northwest
Washington, DC 20549

RE: Grandeur Inc. - SEC File No. 33-55254-15


Ladies and Gentlemen:

We have read Item 4 of the 8-K dated  September  9, 1998 for  Grandeur  Inc. and
agree with the statements contained therein.


Very truly yours,


Smith & Company


By:  /s William R. Denney
     William R. Denney