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): April 6, 1999 (March 11, 1999)


                            TIER TECHNOLOGIES, INC.
             (Exact name of registrant as specified in its charter)



         California                       000-23195            94-3145844
(State or other jurisdiction of          (Commission          (IRS Employer 
incorporation)                           File Number)      Identification No.)

  1350 Treat Boulevard, Suite 250                                   94596
     Walnut Creek, California                                    (Zip Code)
(Address of principal executive offices)

                                (925) 937-3950
             (Registrant's telephone number, including area code)

 
Item 5.  Other Events.

Acquisition of Certain Assets and Liabilities of Service Design Associates, Inc.

  On March 11, 1999, Tier Technologies, Inc., a California corporation (the
"Company"), closed the acquisition of certain assets and the assumption of
certain liabilities of Service Design Associates, Inc. ("SDA"), an Indiana
corporation, for an initial payment of approximately $3.5 million in cash.  SDA
was a leading provider of payment processing, policy and IT systems services in
the state and local government child support arena.  Up to an additional $1.0
million in cash and $4.0 million in shares of the Company's Class B common stock
or cash, at the Company's election, may be paid to SDA on the achievement of
performance targets over the next three years. The purchase was effective as of
March 1, 1999, and the purchase price was determined by arms-length negotiations
between representatives of the Company and SDA. The acquisition was accounted
for under the purchase method of accounting. The funds used and to be used by
the Company in connection with the acquisition are from the Company's working
capital. The Company intends to continue to use the acquired assets for the same
general purpose as SDA.

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                                   SIGNATURES

     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 hereunto duly authorized.



                             TIER TECHNOLOGIES, INC.



                             By:   /s/ George K. Ross
                                   -------------------------------------
                                   George K. Ross
                                   Executive Vice President and Chief 
                                    Financial Officer


Date: April 6, 1999

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