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<SEC-DOCUMENT>0000846475-99-000001.txt : 19990802
<SEC-HEADER>0000846475-99-000001.hdr.sgml : 19990802
ACCESSION NUMBER:		0000846475-99-000001
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19990208
ITEM INFORMATION:		
FILED AS OF DATE:		19990730

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LIFE MEDICAL TECHNOLOGIES INC /UT/
		CENTRAL INDEX KEY:			0000846475
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				870403828
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		
		SEC FILE NUMBER:	033-26787-D
		FILM NUMBER:		99673510

	BUSINESS ADDRESS:	
		STREET 1:		3649 W 1987 S
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84104
		BUSINESS PHONE:		8019721900

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LIFE MEDICAL TECHNOLOGIES INC  /UT/
		DATE OF NAME CHANGE:	19951120

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDIA USA INC
		DATE OF NAME CHANGE:	19940209
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<TEXT>



                   SECURITIES & 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)  February 8, 1999

Exact Name of Registrant as Specified in Charter:



                   LIFE MEDICAL TECHNOLOGIES, INC.



State of Other Jurisdiction of Incorporation:



                               DELAWARE


Commission File Number:  33-26787-D

IRS Employer Identification Number:     87-0403828

Address and Telephone Number of Principles Executive Offices:

                  6975 SOUTH UNION PARK CENTER #600
                         MIDVALE, UTAH 84047
                            (801) 256-9600


Item 1, Change in Control.



Item 4.  Changes in Registrant's Certifying Accountants.

David Thomson, PC was previously the principal accountant for Life Medical
Technologies, Inc.  On January 26, 1999, the Board of Directors approved the
engagement of the firm of Crouch, Bierwolf& Chisholm to replace David Thomson,
PC who declined to stand for reelection as the Certifying Accountant for the
Company.

In connection, with the audit of the previous fiscal year ended December 31,
1994 and subsequent periods to December 31, 1998, there were no disagreements
with David Thomson, PC on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedures, which
disagreements if not resolved to his satisfaction would have caused them
to make reference in connection with their opinion to the subject matter of
the disagreement, and said firm has not advised the registrant of any
reportable events.

The accountant's report of David Thomson, PC on the financial statements of
Life Medical Technologies, Inc. as of December 31, 1994 and for the year then
ended did not contain any adverse opinion or disclaimer of opinion, nor were
they qualified as to uncertainty, audit scope, or accounting principles.


Item 7. Exhibits

     Exhibit No.              Description              Page

          16.1           Letter on Change           3
                         in Accountants


                              SIGNATURES

     Pursuant to the requirements of the Securities and Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

Life Medical Technologies, Inc.


/s/ Robert Kroft
President and Director
Date: February 8, 1999

                          DAVID THOMSON, PC





February 8, 1999


Securities and Exchange Commission
Washington D.C.

Gentlemen:

I have been furnished with a copy of the response to Item 4 of the Form 8-K
for the event that occurred on January 26, 1999 filed by our former client,
Life Medical Technologies, Inc.  I agree with the statements made in response
to that item insofar as they relate to my firm.

Sincerely,


</TEXT>
</DOCUMENT>
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