8-K/A

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   Form 8-K/A

                Current Report Pursuant to Section 13 or 15(d) of
                           The Securities Act of 1934



         Date of Report (Date of earliest event reported) August 5, 1999
         ---------------------------------------------------------------


                            U.S. Wireless Data, Inc.
              ----------------------------------------------------
             (Exact name of registrant as specified in its charter)


     Colorado                  0-22848                      84-1178691
 ----------------            -----------                  ------------------
(State or other             (Commission                  (I.R.S. Employer
 jurisdiction                File Number)                 Identification No.)
 of incorporation)


           2200 Powell Street, Suite 800, Emeryville, California 94608
           -----------------------------------------------------------
               (Address of principal executive offices) (Zip Code)


        Registrant's telephone number, including area code (510) 596-2025
        -----------------------------------------------------------------



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










Item 4. Change in Registrant's Certifying Accountant.

(a)  (i)  On   August   5,   1999,   U.S.   Wireless   Data,   Inc.    dismissed
PricewaterhouseCoopers  LLP as its  independent  accountants.  The  Registrant's
Board of Directors  recommended and approved the decision to change  independent
accountants.

     (ii) The reports of PricewaterhouseCoopers  LLP on the financial statements
for the past two fiscal  years ending June 30, 1998 and 1997 did not contain any
adverse  opinion or  disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles, except that the reports of
PricewaterhouseCoopers LLP included a reference to a substantial doubt about the
Registrant's ability to continue as a going concern.

     (iii) In  connection  with its audits for the two most recent  fiscal years
and   through   August  5,  1999,   there  have  been  no   disagreements   with
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
financial statements for such years.

     (iv) The Registrant has requested that  PricewaterhouseCoopers  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
August 20, 1999, is filed as Exhibit 16 to this Current Report on Form 8-K.

(b)  The Registrant  engaged  M.R.  Weiser & Co.,  LLP,  as its new  independent
accountants as of August 5, 1999.

Item 7.  Financial Statement and Exhibits.

The following Exhibits are filed as part of this report:

Exhibit No.                Description of Exhibit
- ----------                 ----------------------
16                         Letter from  PricewaterhouseCoopers LLP to the United
                           States  Securities  and  Exchange   Commission  dated
                           August 20, 1999.


                                      -2-






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.

                                       U.S. Wireless Data, Inc.
                                       -----------------------------------------
                                       (Registrant)


August 20, 1999                        By /s/ Robert E. Robichaud
- ---------------                           --------------------------------------
(Date)                                   (Signature)
                                          Robert E. Robichaud
                                          Chief Financial Officer





                                       -3-

EX-16

August 20, 1999



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

Commissioners:

We have read the  statements  made by US Wireless Data,  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/A report dated August 20, 1999. We
agree with the statements concerning our Firm in such Form 8-K/A.

Very truly yours,



/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP