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) January 9, 2004

                    DIALYSIS CORPORATION OF AMERICA
       (Exact name of registrant as specified in its charter)

          Florida                      0-8527                 59-1757642
(State or other jurisdiction        (Commission             (IRS Employer
      of incorporation)             File Number)          Identification No.)

     1344 Ashton Road, Hanover, Maryland                        21076
   (Address of principal executive offices)                  (Zip Code)

    Registrant's telephone number, including area code (410) 694-0500



Item 4.  Change in Registrant's Certifying Accountant

     The audit committee has retained Moore Stephens, P.C., as the company's
new independent auditors and for tax preparation services for fiscal 2003.
Moore Stephens will also be reviewing the company's quarterly reports for
2004.  The engagement was formalized on January 9, 2004.  Moore Stephens is
replacing Wiss & Company, LLC, which accounting firm discontinued providing
SEC audit services to its SEC clients, which included the company.  Wiss &
Company's termination was reported in the company's quarterly report dated
November 7, 2003 on Form 10-Q for the third quarter ended September 30, 2003.

     There have been no consultations with Moore Stephens during the two most
recent fiscal years prior to its engagement as the company's new independent
auditors.

                                   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.

                                       DIALYSIS CORPORATION OF AMERICA

                                         /s/ Stephen W. Everett
                                       By---------------------------------
                                         STEPHEN W. EVERETT,
                                         Chief Executive Officer and
                                         President

Dated:  January 12, 2004