UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    Form 8-K


                                 Current Report
                       Pursuant to Section 13 or 15(d) of
                       The Securities Exchange Act of 1934


                         Date of Report: October 8, 2004
                                         ---------------

                           Million Dollar Saloon, Inc.
        (Exact name of small business issuer as specified in its charter)

                         Commission File Number: 0-27006

         Nevada                                                13-3428657
- ------------------------                                ------------------------
(State of incorporation)                                (IRS Employer ID Number)

                    6848 Greenville Avenue, Dallas, TX 75231
                    ----------------------------------------
                    (Address of principal executive offices)

                                 (214) 691-6757
                                 --------------
                           (Issuer's telephone number)





Item 4.01 - Changes in Registrant's Certifying Accountant

Resignation of S. W. Hatfield, CPA's
- ------------------------------------

On October 8, 2004,  the Board of  Directors  of  Million  Dollar  Saloon,  Inc.
(Company) was notified by it's auditors, S. W. Hatfield, CPA (SWHCPA) of Dallas,
Texas  that,  due to the partner  rotation  rules and  regulations  of the U. S.
Securities  and Exchange  Commission  and  Sarbanes-Oxley  Act of 2002, the firm
would  resign  effective  upon the  Company's  filing of the Form 10-QSB for the
quarter ended September 30, 2004.

The Company's Board of Directors has accepted the pending resignation of SWHCPA.

No  accountant's  report on the financial  statements for either of the past two
(2) years  contained  an  adverse  opinion  or a  disclaimer  of  opinion or was
qualified or modified as to uncertainty,  audit scope or accounting  principles,
except  for a going  concern  opinion  expressing  substantial  doubt  about the
ability of the Company to continue as a going concern.

During the Company's  two most recent fiscal years (ended  December 31, 2003 and
2002)  and from  January  1,  2004 to the  date of this  Report,  there  were no
disagreements  with SWHCPA on any matter of accounting  principles or practices,
financial disclosure,  or auditing scope or procedure.  There were no reportable
events,  as described in Item  304(a)(1)(iv)(B)  of Regulation  S-B,  during the
Company's  two most recent  fiscal years (ended  December 31, 2003 and 2002) and
from January 1, 2004 to the date of this Report.

The Company  anticipates  appointing  successor  auditors in the near future and
will file the required Current Report on Form 8-K concurrent with that event.


Item 7 - Financial Statements and Exhibits

(c)  Exhibits
Exhibit No.       Description
- -----------       -----------
16.1              Letter regarding change in certifying accountant.

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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 thereunto duly authorized.

                                                  Million Dollar Saloon, Inc.

Date: October 8, 2004                             By:      /s/ Nick Mehmeti
      ---------------                                ---------------------------
                                                                    Nick Mehmeti
                                                     Chief Executive Officer and
                                                         Chief Financial Officer