FORM 8-K


                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549



                                 CURRENT REPORT


                       Pursuant to Section 13 or 15(d) of
                       The Securities Exchange Act of 1934


                                 August 27, 1999
                                -----------------



                                Ajay Sports, Inc.
             ------------------------------------------------------
             (Exact Name of Registrant as specified in its charter)



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



       0-18204                                              39-1644025
------------------------                                 -----------------------
(Commission File Number)                                 (IRS Employer
                                                          Identification Number)


                   1501 E. Wisconsin Street, Delavan, WI    53115
                  --------------------------------------------------
                  (Address of Principal Executive Offices) (ZipCode)


       Registrant's telephone number, including area code: (414) 728-5521











<PAGE>




 ITEM 4:  Changes in Registrant's Certifying Accountant.

(a) Hirsch Silberstein & Subelsky,  P.C. resigned as the independent accountants
for Ajay Sports, Inc. (the "Registrant") effective August 27, 1999.

 In connection  with the audits of the two fiscal years ended  December 31, 1998
 and 1997 and the subsequent  interim period through August 27, 1999, there were
 no  disagreements  with Hirsch  Silberstein  & Subelsky,  P.C. on any matter of
 accounting principles or practices, financial statement disclosure, or auditing
 scope or procedure,  which  disagreements if not resolved to their satisfaction
 would have caused them to make  reference in  connection  with their opinion to
 the subject matter of the disagreement.

 The audit  reports of Hirsch  Silberstein  & Subelsky,  P.C.  on the  financial
 statements of the  Registrant  for the years ended  December 31, 1998 and 1997,
 did not  contain  any  adverse  opinion or  disclaimer  of opinion and were not
 qualified or modified as to uncertainty, audit scope or accounting principles.

 The decision by Hirsch  Silberstein & Subelsky,  P.C. to resign was a result of
 one of its  members,  Ronald N.  Silberstein,  leaving  the firm to become  the
 Registrant's  Chief  Financial  Officer  and  Chief   Administrative   Officer.
 Following Mr. Silberstein's departure, the Registrant has been advised that the
 firm will concentrate its practice of providing  accounting related services to
 individuals and privately held businesses.

 (b) On August 27, 1999,  the  Registrant  engaged the  accounting  firm of J.L.
 Stephan Co., P.C. to act as its  independent  accounting  firm, as successor to
 Hirsch  Silberstein & Subelsky,  P.C. The  Registrant  has not  consulted  J.L.
 Stephan Co., P.C. regarding any accounting principles or disagreements with its
 former independent accountants.

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

 (a) and (b)   Financial Statements

         None

(c)   Exhibits

         Letter from Hirsch  Silberstein  & Subelsky,  P.C.  dated August 31,
         1999,  addressed to the  Securities and Exchange  Commission.  Filed
         Herewith





<PAGE>


                                   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.

                                AJAY SPORTS,INC.



                                    By  \S\ROBERT R. HEBARD
                                      -------------------------------
                                       Robert R. Hebard, Secretary

August 30, 1999