SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C.  20549


FORM 8-K

CURRENT REPORT

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


Date of Report   (Date of earliest event reported)  		May 9, 1995_____

			MANAGEMENT TECHNOLOGIES, INC.			
(Exact name of Registrant as specified in its Charter)


					NEW YORK					
(State of other jurisdiction of incorporation)


	0-17206							13-3029797		
Commission File No.						I.R.S. Employer Identification


335 Madison Avenue, New York, NY				10017			
Address of principal							Zip Code
executive offices


	(212)  557-0022	
Registrant's telephone 
number, including area code





ITEM 4.	CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT

	On May 9, 1995, the Registrant ("Company") engaged KMPG Peat Marwick LLP 
as its principal independent accountant to audit the Company's financial 
statements starting with its fiscal year ended April 30, 1995.  The decision 
to change principal accountant was recommended by the audit committee of the 
Board of Directors.  Accordingly, the engagement of Goldstein & Morris, the 
Company's prior independent accountant, was not renewed.

	In connection with the audits of the fiscal years ended April 30, 1993 and 
April 30, 1994, there was no disagreement with Goldstein & Morris on any 
matter of accounting principles or practices, financial statement disclosure,
or auditing scope or procedures, which disagreement, if not solved 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 Goldstein & Morris on the consolidated financial 
statements of the Company and its subsidiaries as of and for the years ended
April 30, 1993 and April 30, 1994, did not contain any adverse opinion or 
disclaimer opinion, nor were they qualified or modified as to uncertainty, 
audit scope, or accounting principles.  However, each of the reports for the 
years ended April 30, 1993 and April 30, 1994, respectively, contained an 
explanatory paragraph regarding the uncertainty about the Company's ability 
to continue as a going concern.

EXHIBIT
1. Copy of Goldstein & Morris letter to the United States Securities & 
Exchange Commission, dated May 10, 1995



SIGNATURE

	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 thereunto duly authorized.



Dated:  New York, N.Y.
May   15, 1995



							MANAGEMENT TECHNOLOGIES, INC.
							(Registrant)


							
							By:  /s/ Anthony J. Cataldo							Anthony J. Cataldo
							Chairman and Chief Executive Officer