8-K

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                                  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): SEPTEMBER 21, 1999


                        N-VIRO INTERNATIONAL CORPORATION
               (EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER)


          DELAWARE                         0-21802              34-1741211
(STATE OR OTHER JURISDICTION             (COMMISSION           (IRS EMPLOYER
      OF INCORPORATION)                  FILE NUMBER)        IDENTIFICATION NO.)


     3450 W. CENTRAL AVENUE, SUITE 328
               TOLEDO, OHIO                                         43606
 (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)                         (ZIP CODE)


REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE:  (419) 535-6374




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================================================================================
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ITEM 4.           CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(a)(1)(i)         On September 21, 1999, McGladrey + Pullen LLP, the
                  Registrant's certifying accountant, resigned as the certifying
                  accountant for the Registrant by so notifying the Registrant
                  in writing. A copy of the letter of resignation is attached
                  hereto as Exhibit 1.

(a)(1)(ii)        McGladrey + Pullen LLP issued, for the periods ended December
                  31, 1997 and 1998, an unqualified opinion, without
                  qualification, disclaimer, adverse opinion or any
                  uncertainties.

(a)(1)(iii)       McGladrey + Pullen voluntarily resigned as the certifying
                  accountant for the Registrant. Neither the Registrant, nor its
                  Board of Directors or any committee thereof made a decision to
                  change accountants.

(a)(1)(iv)        There were no disagreements with McGladrey + Pullen LLP during
                  the Registrant's two most recent fiscal years and subsequent
                  interim periods on any matter of accounting principles or
                  practices, financial statement disclosure or auditing scope or
                  procedure which, if not resolved to the satisfaction of
                  McGladrey + Pullen LLP, would have caused it to make a
                  reference to the subject matter of the disagreement in
                  connection with its report.

(a)(1)(v)         There have been no reportable events within the Registrant's
                  two most recent fiscal years and subsequent interim periods.


McGladrey + Pullen LLP have reviewed the preceding statements, and a copy of
                  this response is attached hereto as Exhibit 2.


                                    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.

                        N-VIRO INTERNATIONAL CORPORATION

Dated:       September 23, 1999             By:         /s/ James K. McHugh
       -----------------------------                 ----------------------
                                                     James K. McHugh
                                                     Chief Financial Officer

EX-1

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                                                                       EXHIBIT 1




[McGladrey & Pullen, LLP letterhead]




                                            September 21, 1999
Mr. James K. McHugh
Chief Financial Officer
N-Viro International Corporation
3450 West Central Avenue, Suite 328
Toledo, OH   43606

Dear Mr. McHugh:

This is to confirm that the client-auditor relationship between N-Viro
International Corporation (Commission File Number 0-21802), and McGladrey &
Pullen, LLP has ceased.

                                   Sincerely,




                                   /s/ McGladrey & Pullen, LLP
                                   ---------------------------
                                   McGLADREY & PULLEN, LLP




cc:      Office of the Chief Accountant
         SECPS Letter File
         Securities and Exchange Commission
         Mail Stop 11-3
         450 Fifth Street, N.W.
         Washington, DC  20549

EX-2

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                                                                       EXHIBIT 2




[McGladrey & Pullen, LLP letterhead]




                               September 24, 1999



Securities and Exchange Commission
Washington, DC  20549



We were previously the independent accountants for N-Viro International
Corporation, and on March 5, 1999 we reported on the consolidated financial
statements of N-Viro International Corporation and subsidiaries as of and for
the two years ended December 31, 1998. On September 21, 1999, we resigned as
independent accountants of N-Viro International Corporation.

We have read N-Viro International Corporation's statements included under Item 4
of its Form 8-K, dated September 23, 1999, and we agree with such statements.





                                             /s/ McGladrey & Pullen, LLP
                                             ---------------------------
                                             McGLADREY & PULLEN, LLP