U.S. 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): December 12, 2000


                        ANDEAN DEVELOPMENT CORPORATION
                        ------------------------------
            (Exact name of registrant as specified in its charter)


     Florida                       33-90696                     65-0648697
 -------------------               --------                     ----------
 (State or other                  (Commission                (IRS Employer
jurisdiction of                 File Number)               Identification No.)
incorporation)


     1224 Washington Avenue, Miami Beach, Florida                     33154
          ----------------------------------------------              -----
        (Address of principal executive offices)                   (Zip Code)


        Registrant's telephone number, including area code (305) 531-1174
                                                           --------------


Item 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

         On June 13, 2000, the Registrant engaged Spear, Safer, Harmon & Co, to
act  as  the Registrant's independent certified public accountant. The contract
with Spear, Safer, Harmon & Co. lapsed and the Registrant declined to renew the
engagement for reasons outlined below.

         Since the Registrant appointed Spear, Safer, Harmon & Co. on or before
June 13, 2000, there have been no disagreements with Spear, Safer, Harmon & Co.
on  any  matter  of  accounting  principles or practices,  financial  statement
disclosure,  or  auditing  scope or procedure or  any  reportable  events.  The
Auditors  Reports  on  the financial statements for the  Registrant  since  the
fiscal  year  ended  December 1995 did not contain any  adverse  opinion  or  a
disclaimer of opinion.

         To the Registrant's knowledge, Spear, Safer, Harmon & Co. is no longer
performing  public  company  audits.  The Registrant  is  actively  pursuing  a
successor accounting firm.

          The  Registrant has authorized Spear, Safer, Harmon & Co. to  respond
fully to the inquiries of any successor accounting firm.

      The Company has provided Spear, Safer, Harmon & Co. with these
disclosures, and has requested that they furnish the Company with a letter,
addressed to the Securities and Exchange Commission, stating whether or not
they agree with the statements contained herein, as required by Item 304(a)(3)
of Regulation S-B.


Item 7.  FINANCIAL STATEMENTS AND EXHIBITS

         (c) Exhibits

         None.


                                   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.

                                                        ANDEAN      DEVELOPMENT
CORPORATION

Date:  March 23, 2000                              By:/s/ Lance Larson
                                                  ----------------------------
                                                  Lance Larson, Director