SECURITIES AND 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 15, 1997


                            CORPORATE VISION, INC.
             (Exact name of registrant as specified in its charter)

                                   0-18824
                          (Commission File Number)   

                 Oklahoma                             73-1380820
         (State of incorporation)          (IRS Employer Identification No.)

                  8908 S. Yale, Suite 360, Tulsa, OK  74137
                   (Address of principal executive offices)

                                (918) 488-0301
                         (Registrant's telephone number)


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ITEM 1.  Changes in Control of Registrant                  Not Applicable

ITEM 2.  Acquisition or Disposition of Assets              Not Applicable

ITEM 3.  Bankruptcy or Receivership                        Not Applicable

ITEM 4.  Changes in Registrant's Certifying Accountant     Page 3

ITEM 5.  Other Materially Important Events                 Not Applicable

ITEM 6.  Resignations of Registrant's Directors            Not Applicable

ITEM 7.  Financial Statements and Exhibits                 Page 4

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ITEM 4.  Changes in Registrant's Certifying Accountant

BACKGROUND

On June 1, 1996 a former partner of the previous accountants, Briscoe 
Robinson Co., became a member of the newly engaged accounting firm of
Cross and Robinson.  The Board of Directors approved engaging the new
firm because of said member's knowledge and experience of Corporate
Vision, Inc. and SEC matters.


DISMISSAL

a.  On December 2, 1996, Briscoe Robinson Company of Tulsa, OK  was dismissed 
as the Company's Certifying Accountant.

b.  Briscoe Robinson Co.'s report on the financial statements for the last 
two years contained no adverse opinion or disclaimer of opinions or was 
qualified or modified.

c.  The decision to change certifying accountants was approved by the Board 
of Directors.

d.  During the two most recent fiscal years, there were no disagreements with 
Briscoe Robinson Co. on matters of accounting principles or practices, 
financial statement disclosure or auditing scope or procedure.

e.  A copy of Briscoe Robinson Co.'s letter directed to the Commission is 
attached hereto as an exhibit.


ENGAGED

a.  On February 15, 1997, the accounting firm of Cross and Robinson of Tulsa,
Oklahoma was appointed as the Company's Certifying Accountant for fiscal 1996.

b.  Briscoe Robinson Co. has been authorized to respond fully to Cross and 
Robinson.

c.  The Company has not, during its two most recent fiscal years, consulted 
with Cross and Robinson regarding the type of audit opinion that might be 
rendered on the Company's financial statements.

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ITEM 7.  Financial Statements and Exhibits

a.  Financial Statements
    None

b.  Pro Forma Financial Information
    None

c.  Exhibits
    (16)  Briscoe Robinson Co.'s (former Certifying Accountant) letter
directed to the Commission regarding Changes in Registrant's Certifying 
Accountant

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                                SIGNATURES

Pursuant to the requirement of the Securities Exchange Act of 1934, the 
Registrant has duly caused this report to be signed on behalf of the 
undersigned hereunto duly authorized.

                                            CORPORATE VISION, INC.
                                            Registrant

Date:  March 15, 1997                       By: /s/ Rhonda R. Vincent
                                            -------------------------
                                            Rhonda R. Vincent
                                            Treasurer and Chief Financial 
                                            Officer

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