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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001010549-02-000734.txt : 20021219
<SEC-HEADER>0001010549-02-000734.hdr.sgml : 20021219
<ACCEPTANCE-DATETIME>20021219164745
ACCESSION NUMBER:		0001010549-02-000734
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20021216
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20021219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DALLAS GOLD & SILVER EXCHANGE INC /NV/
		CENTRAL INDEX KEY:			0000701719
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-JEWELRY STORES [5944]
		IRS NUMBER:				880097334
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11048
		FILM NUMBER:		02863412

	BUSINESS ADDRESS:	
		STREET 1:		2817 FOREST L
		STREET 2:		STE 202
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75234
		BUSINESS PHONE:		9724843662

	MAIL ADDRESS:	
		STREET 1:		2817 FOREST LN
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75234

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CANYON STATE CORP
		DATE OF NAME CHANGE:	19860819

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN PACIFIC MINT INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>dgse8k121602.txt
<TEXT>

                     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 19, 2002 (December 16, 2002)



                              DGSE Companies, INC.
                              --------------------
             (Exact name of registrant as specified in its charter)




                                     NEVADA
                                     ------
                 (State or other jurisdiction of incorporation)





        1-11048                                          88-0097334
        -------                                          ----------
(Commission file number)                    (IRS employer identification number)




                      2817 Forest Lane, Dallas, Texas 75234
                      -------------------------------------
                     (Address of principal executive office)




        Registrant's telephone number, including area code: (972)484-3662


<PAGE>

Item 4. Change in Registrant's Certifying Accountants

On December 16, 2002, the Registrant  engaged  Cheshier & Fuller,  L.L.P. as its
principal auditors. The services for which the Registrant has engaged Cheshier &
Fuller, L.L.P. include the audit of the Registrant's  consolidated balance sheet
and the related consolidated statement of operations,  consolidated statement of
shareholder' equity and consolidated statement of cash flows for the year ending
December 31, 2002. In addition,  the Registrant  has engaged  Cheshier & Fuller,
L.L.P.  to provide  quarterly  reviews  of the  Registrant's  interim  financial
statements on Form 10-QSB for the periods  ending March 31, 2003,  June 30, 2003
and September 30, 2003.

Grant  Thornton,  L.L.P.,  the  Registrant's  former  principal  auditors,  were
notified of their  dismissal on December  17,  2002.  During the two most recent
fiscal years and the subsequent  interim periods preceding the dismissal,  there
were no  disagreements  with the former  accountants 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 the
former accountants, would have caused it to make reference to the subject matter
or the disagreement in connection with its reports.

The Registrant has provided Grant  Thornton,  L.L.P.,  a copy of this disclosure
and has requested that Grant Thornton, L.L.P. furnish it with a letter addressed
to the U.S. Securities Exchange Commission.

Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.


     (C)  Exhibit No 16.1
          Letter - Grant Thornton, L.L.P.


                                    SIGNATURE

In accordance with section 13 and 15(d) of the Securities  Exchange Act of 1934,
the  Registrant  has dully  caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.


                            Dallas Gold And Silver Exchange, Inc.

                            /s/ John Benson
                            ------------------------------------
                            John Benson
                            Director and Chief Financial Officer

Dated: December 19, 2002

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>3
<FILENAME>dgse8kex161121602.txt
<DESCRIPTION>LETTER FROM GRANT THORNTON, LLP
<TEXT>

                                                                 Exhibit No 16.1
December 18, 2002



Securities and Exchange Commission
Washington, D.C. 20549

Re:      DGSE Companies, Inc.
         File No. 1-11048

Dear Sir or Madam:

We have read Item 4 of the Form 8-K of DGSE  Companies,  Inc. dated December 19,
2002, and agree with the statements concerning our Firm contained therein.

Very truly yours,

Grant Thornton, L.L.P.






































</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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