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                     U.S. Securities and Exchange Commission
                             Washington, D.C. 20549

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                                    FORM 8-K
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                                 CURRENT REPORT

     PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) September 20, 2001

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                           Commission File No. 0-25474

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                            MEDCOM USA, INCORPORATED
        (Exact name of small business issuer as specified in its charter)

         Delaware                                          65-0287558
(State or other jurisdiction of                (IRS Employer Identification No.)
 incorporation or organization)



                       7201 East Camelback Road, Suite 320
                              Scottsdale, AZ 85251
                    (Address of principal executive offices)

                                 (480) 945-1266
                           (Issuer's telephone number)



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Item  4.  Changes  in  Accountants

The  Registrant  reports  that on September 17, 2001, it dismissed its principal
certified  public  accountant  for  the  past  7 years, Ehrhardt Keefe Steiner &
Hottman,  P.C.  ("Ehrhardt"  herein).

The accountant's report on the Registrant's financial statements for fiscal year
2000  reports  did  not contain an adverse opinion or disclaimer of opinion. Nor
was  the  fiscal  year  2000  report  on  the  Registrant's financial statements
qualified  or modified as to uncertainty, audit scope, or accounting principles.
However,  for  fiscal year 1999, the accountant's report did contain a qualified
opinion  as  to  the  uncertainty  that  the  Company  would continue as a going
concern.

The  decision  to dismiss accountants was recommended and approved by the Medcom
USA  Incorporated  Board  of  Directors.

The  Registrant  reports that, over the two past fiscal years and the subsequent
interim  period,  it  had  no  disagreements  with  its  former  accountant  on:
(i)  any  matter  of  accounting  principles  or  practices;
(ii)  financial  statement  disclosure;  or
(iii)  auditing  scope or procedure, which disagreements, if not resolved to the
satisfaction of the former accountant, would have caused it to make reference to
the  subject  matter of the disagreements in connection with its report. No such
scenario  existed  among  the  Registrant  and  its  former  accountant.

The  Registrant has submitted the Certified Public Accountant's response to this
Form  8-K  attached  hereto  as  Exhibit  i.

The  Registrant  also  reports  that  it  has  retained as its certifying public
accountants  the firm of Weber & Company, P.C. The date of Weber & Company, P.C.
engagement  was  September  17,  2001.

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.


/s/_____________________
William P. Williams
CEO, President, Chairman


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Exhibit  I:
September  17,  2001

Ehrhardt Keefe Steiner & Hottman PC
7979  E  Tufts  Avenue
Suite  400
Denver, CO 80237-2843

Securities and Exchange Commission
Washington,  D.C.  20549

Re:  Medcom USA Incorporated

Dear  Sir  or  Madam:

We  have  read  Item  4.(1)  of  the  Form  8-K of Medcom USA Incorporated dated
September 17, 2001, and agree with the statements contained therein.

Very  truly  yours,

                                 /s/
                                    ---------------------------------
                                 Ehrhardt Keefe Steiner & Hottman, P.C.


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