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EXHIBIT 18.1


Innova Corporation
Seattle, Washington

May 13, 1998

Ladies and Gentlemen:

We have been furnished with a copy of Form 10-Q of Innova Corporation for the
three months ended March 31, 1998, and have read the Company's statements
contained in Note 2 to the condensed consolidated financial statements included
therein. As stated in Note 2, the Company changed its method of accounting for
certain elements of cost included in its inventories and states that the newly
adopted accounting principle is preferable in the circumstances because it
provides a better matching of the costs incurred to manufacture the inventories
with their related revenues. In accordance with your request, we have reviewed
and discussed with Company officials the circumstances and business judgment and
planning upon which the decision to make this change in the method of accounting
was based.

We have not audited any financial statements of Innova Corporation as of any
date or for any period subsequent to December 31, 1997, nor have we audited the
information set forth in the aforementioned Note 2 to the condensed consolidated
financial statements; accordingly, we do not express an opinion concerning the
factual information contained therein.

With regard to the aforementioned accounting change, authoritative criteria have
not been established for evaluating the preferability of one acceptable method
of accounting over another acceptable method. However, for purposes of Innova
Corporation's compliance with the requirements of the Securities and Exchange
Commission, we are furnishing this letter.

Based on our review and discussion, with reliance on management's business
judgment and planning, we concur that the newly adopted method of accounting is
preferable in the Company's circumstances.

Very truly yours,

                                       /s/ KPMG Peat Marwick LLP


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