FORM 8-K



                         SECURITIES AND EXCHANGE COMMISSION
                              Washington, D.C.  29549




                                   CURRENT REPORT




                       Pursuant to Section 13 of 15(d) of the
                          Securities Exchange Act of 1934




        Date of Report (Date of earliest event reported):  December 31, 1997



                                NuMED Surgical, Inc.
               (Exact name of Registrant as specified in its charter)




           Nevada                        0-24362                34-1755390
(State or other jurisdiction            (Commission            (IRS Employer
       of incorporation)              File Number)           Identification No.)


7270 Sawgrass Point Drive, Pinellas Park                            33782
(Address of principal executive offices)                        (Zip Code)



Registrant's telephone number, including area code:  (813) 524-3227



        (Former name or former address, if changed since last report):  N/A





ITEM 4 - CHANGE IN REGISTRANT'S CERTIFYING ACCOUNT

On June 17, 1998, Registrant dismissed Ernst & Young LLP as its auditors.

Neither Ernst & Young report dated June 29, 1997 on Registrant's financial
statements for the year ended March 31, 1997 nor its report dated June 29, 1996
for the year ended March 31, 1996 contained an adverse opinion or a disclaimer
of opinion and neither report was qualified or modified as to uncertainty, audit
scope or accounting principles.

The decision to dismiss Ernst & Young and engage a new auditor was recommended
by Management and approved by the Board of Directors and was based upon the
facts that all the assets of Registrant were liquidated during year ended March
31, 1998.


ITEM 7 - FINANCIAL STATEMENT AND EXHIBITS

Letter of Ernst & Young LLP regarding change in certifying account.


                                      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.

                                        NuMED Surgical, INC.


Date:  June 17, 1998                   By: /s/ Jugal K. Taneja
                                          -------------------------------------
                                              Jugal K. Taneja
                                              President & Principal Accounting
                                                        Officer




                                     [LETTERHEAD]

June 17, 1998



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


Gentlemen:

     We have read Item 4 of Form 8-K dated June 17, 1998 of NuMED Surgical, Inc.
and are in agreement with the statements contained in the first and second
paragraphs of that Item. We have no basis to agree or disagree with other
statements of the Registrant contained in Item 4.


                                        Very truly yours,

                                         Ernst & Young LLP