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 (Date of earliest event reported): June 30, 1998


                            Netsmart Technologies, Inc.
               (Exact name of Registrant as Specified in its Charter)

            Delaware                  0-21177               13-3680154
   (State or other jurisdiction     (Commission            (IRS Employer
             of incorporation)        File No.)          Identification No.)



                         146 Nassau Avenue, Islip, NY 11751
                       (Address of Principal Executive Office)


         Registrant's telephone number, including area code:  (516) 968-2000








Item 4.  Changes in Registrant's Certifying Accountants

      On June 30, 1998, the Board of Directors selected Richard A. Eisner &
Company, LLP to serve as the Company's independent public accountant for the
year ending December 31, 1998.   The selection of such firm will be presented to
stockholders for their approval at the 1998 Annual Meeting of Stockholders.  In
the event stockholder approval of the selection of such firm is not obtained,
the selection of the independent auditors will be reconsidered by the Board of
Directors.

      Prior to June 1994, when the Company, through an affiliate, acquired the
assets of Creative Socio-Medics Corp. ("CSM"), Richard A. Eisner & Company, was
the independent public accountant for CSM.  Since June 1994, except for
incidental services relating to CSM's financial statements for periods prior to
June 1994, Richard A. Eisner & Company, LLP did not perform any services for the
Company or CSM.  At no time since its engagement has Richard A. Eisner &
Company, LLP had any direct or indirect financial interest in or any connection
with the Company or any of its subsidiaries other than as independent
accountant.

      The decision to change accountants was made by the Board of Directors.
 The Company's independent accountant since its organization in 1992 was Moore
Stephens, P.C., whose report is included in the annual report on Form 10-K for
the year ended December 31, 1997.  There were no disagreements with Moore
Stephens, P.C., whether or not resolved, on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or procedure.

Item 7.  Financial Statements and Exhibits.

      (c)   Exhibits.

                  16.1* Letter from Moore Stephens, P.C.

- -------------
*     To be filed by amendment.







                                     SIGNATURE


      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.

                                    NETSMART TECHNOLOGIES, INC.



                                    ----------------------------
                                    President