MICHAEL W. ZINN, INC.
                                
                   CERTIFIED PUBLIC ACCOUNTANT
                                
            5930 McCommas Blvd., DALLAS, TEXAS  75206
                    TELEPHONE (214) 821-2369




July 23, 1998




Securities and Exchange Commission
350 5th Street N.W.
Washington, D.C.  20549

RE:  Adina, Inc.

Gentlemen:

We  are previously accountants for the above named Registrant and
reported on the consolidated financial statements of Adina,  Inc.
and  Consolidated Subsidiaries as of and for the year ended April
30,  1997.   On  July 23, 1998, were dismissed as  the  principal
accountant and agree with the facts stated herein.

Sincerely,




Michael Zinn, CPA