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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
                         November 4, 1996



                      ROYAL SILVER MINES, INC.
       (Exact Name of registrant as specified in its charter)



                               UTAH
           (State of other jurisdiction of incorporation)
 
        0-25170                                  87-0306609
  (Commission File No.)                  (IRS Employer I.D. Number)


  10220 N. Nevada, Suite 230, Spokane, WA          99218
       (Address of Principal Office)             (Zip Code)


                         (509) 466-3144
         Registrant's telephone number, including area code



  

  
                          












ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

     (a)  At its board meeting on November 4, 1996, the Board of
Directors of the Registrant engaged Williams & Webster, P.S.,
Certified Public Accountants, as its independent auditor for 1996.

     (b)  The accounting firm of Jones Jensen & company, Certified
Public Accountants, previously engaged as the Registrant's
principal accountant to audit its financial statements, was
dismissed.

     (c)  The former principal accountant's report on our financial
statements during the last two years contained no adverse opinions
or disclaimer of opinion and contained no qualifications or
modifications as to uncertainty, audit scope or accounting
principles.

     (d)  During the last two fiscal years and during the
subsequent interim periods, there were no disagreements with the
former principal accountant on any matter of accounting principles
or practices, financial statement disclosures, or auditing scope or
procedures.


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.


ROYAL SILVER MINES, INC.


/s/  Robert E. Jorgensen                 Date: November 4, 1996
________________________________        ________________________
By:  Robert E. Jorgensen
     Principal Accounting Officer