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: August 8, 1997


                     ACADIA NATIONAL HEALTH SYSTEMS, INC.
            (Exact Name of Registrant as Specified in its Charter)


                                   COLORADO
               (State or Other Jurisdiction of Incorporation)


            0-28976                                  010509781
      (Commission File Number)         (I.R.S. Employer Identification Number)


   460 Main Street, Lewiston, Maine                    04240
 (Address of Principal Executive Offices)            (Zip Code)


                               (207) 777-3423
           (Registrant's Telephone Number, Including Area Code)


  

                    INFORMATION INCLUDED IN THIS REPORT


ITEMS 1 THROUGH 3, 6 THROUGH 9 NOT APPLICABLE.

ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

     (b) On August 4, 1997, Berry, Dunn, McNeil & Parker, Certified 
Public Accountants, whose address is 100 Middle Street, Portland, Maine 
04104-1100 has been engaged as the principal accountant to audit the 
Registrant's financial statements.


ITEM 5.     OTHER EVENTS.

     (i) Reference is made to the press release issued to the public by the 
Registrant on July 31, 1997, the text of which is attached hereto as Exhibit 
99.1, for a description of the events reported pursuant to this Form 8-K.

  

INDEX TO EXHIBITS

Exhibit Description

99.1 Text of press release dated July 31, 1997

  

Exhibit 99.1

LEWISTON, Maine--(BW HealthWire)--July 31, 1997--
Acadia National  Health Systems Inc. (OTC BB:ACAD) reported today that 
its management team lead by Paul W. Chute, chief executive officer and  
Jacquelyn J. Magno, vice president have acquired a controlling and  majority 
interest in the company. 

Chute "intends to continue with the company's plan of  consolidating through 
acquisitions within the fragmented Physician  Practice and Management 
Consulting (PPMC) industry."   

Acadia National Health Systems Inc. is a PPMC offering its  clients business 
management services that include doctor billing,  operations financing, 
accounting and practice management consulting.  Acadia acquired assets of 
Physician Resources Inc. (PRI) in  September of 1996.  PRI is a twenty-five 
year old doctor billing  company.  Acadia was formed to utilize the PRI 
assets to expand its  multidimensional services nationally through 
acquisitions and financing. 

Chute has reported that, "Acadia has advanced acquisition  discussions with 
several East Coast doctor billing companies as  well as two software 
organizations, which if acquired will create  both vertical and horizontal 
integration of operations and  technologies."  The company has met with 
several financial  institutions to arrange a long term financial relationship 
to assist  the company in the consolidation of this industry. 

CONTACT:  

Acadia National Health Systems Inc. 

Margaret Heath, 207/777-3423 

KEYWORD: MAINE MASSACHUSETTS 

BW1157  JUL 31,1997

  

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.


                             ACADIA NATIONAL HEALTH SYSTEMS, INC.


                             Mark T. Thatcher


DATE:  August 8, 1997        By:   /s/ Mark T. Thatcher        
                             Name: Mark T. Thatcher
                             Title: Filing Agent