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):
                      December 23, 1997
                              
                Developed Technology Resource, Inc.
   (Exact name of Registrant as specified in its charter)

                              
            Minnesota            0-21394                  41-1713474
          State or other  (Commission File Number)  (IRS Employer I.D. No.)
         Jurisdiction of
          incorporation


          7300 Metro Blvd.  Suite 550
               Edina, MN                                 55439
  (Address of principal executive offices)            (Zip Code)
                              
     Registrant's telephone number, including area code: (612) 820-0022
                              
                              
                              
                              
                      Not applicable
    (Former name or former address, if changed since last
                           report)




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Item 4.        Changes in Registrant's Certifying Accountant.

          (a)  On December 23, 1997, Developed Technology Resource,
               Inc. dismissed Lurie, Besikof, Lapidus & Co., LLP, the
               principal accountant  previously engaged to audit the
               registrant's financial statements for the fiscal year ended
               October 31, 1996, as its independent accountant.  The
               registrant's financial statements for the fiscal year ended
               October 31, 1995 were audited by another independent
               accountant and a Form 8-K was filed in accordance with such
               dismissal on April 23, 1996.  Lurie, Besikof, Lapidus & Co.,
               LLP's reports on the financial statements for the fiscal
               year ended October 31, 1996 do not contain an adverse
               opinion or disclaimer of opinion, and was not modified as to
               uncertainty, audit scope, or accounting principles.  In
               connection with the audit for the fiscal year ended October
               31, 1996 and through December 23, 1997, there have been no
               disagreements with Lurie, Besikof, Lapidus & Co., LLP on any
               matter of accounting principles or practices, financial
               statement disclosure, or auditing scope or procedure, which
               disagreements, if not resolved to the satisfaction of Lurie,
               Besikof, Lapidus & Co., LLP would have caused them to make
               reference thereto in their report on the financial
               statements for such period.  The decision to change
               accountants has been approved by the Board of Directors of
               the registrant.
          
          (b)  On December 23, 1997 Deloitte & Touche LLP was
               appointed as the registrant's new independent accountant to
               audit the registrant's financial statements.  During the
               past fiscal year and through December 23, 1997, the
               registrant has not, prior to engaging the new accountant,
               consulted the new accountant regarding the application of
               accounting principles to a specific or contemplated
               transaction or regarding the type of audit opinion that
               might be rendered on the registrant's financial statements.

Item 7.        Financial Statements and Exhibits.

          Exhibits

          A.   Letter of discontinuance of client-auditor
               relationship from Lurie, Besikof, Lapidus &
               Co., LLP (former auditor)

          B.   Letter of agreement on paragraph 4(a) of the
               Form 8-K dated December 31, 1997 from  Lurie,
               Besikof, Lapidus & Co., LLP (former auditor)



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                         SIGNATURES

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









Date:  December 31, 1997           Developed Technology Resource, Inc.



                                   By:  /s/ LeAnn H. Davis
                                        LeAnn H. Davis, CPA
                                        Chief Financial Officer

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                        EXHIBIT INDEX

        Exhibit             Description                        Page
     
          A.   Letter of discontinuance of client-auditor 
               relationship from Lurie, Besikof, Lapidus & 
               Co., LLP (former auditor)                         5

          B.   Letter of agreement on paragraph 4(a) of the
               Form 8-K dated December 31, 1997 from Lurie,
               Besikof, Lapidus & Co.,LLP (former auditor)       6