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: December 16, 1997

                     WORLDWIDE ENTERTAINMENT & SPORTS CORP.

              ____________________________________________________

             (Exact name of Registrant as specified in its charter)

           Delaware              000-21585                 22-3393152
       ________________    ____________________      ____________________
       (State or other     (Commission File No.)     (IRS Employer ID No.)
       jurisdiction of
       incorporation)

               29 Northfield Avenue, West Orange, New Jersey 07207
                 _____________________________________________
                    (Address of principal executive offices)

       Registrant's telephone number, including area code: (973) 325-3244
                    ________________________________________



Item 4. Change in Registrant's Certifying Accountants

     On December  16, 1997,  the  appointment  of Rosenberg  Rich Baker Berman &
Company  as  independent  auditors  for the  Registrant  was  terminated  by the
Registrant and Friedman Alpren & Green was engaged as independent auditors.  The
decision to change  independent  auditors was approved by the Board of Directors
at a meeting on December 9, 1997.  During the fiscal  years ended  December  31,
1995 and 1996 and the subsequent interim period through December 17, 1997, there
were no  disagreements  between the Registrant and Rosenberg Rich Baker Berman &
Company on any matter of accounting principles or practices, financial statement
disclosure,  or auditing scope or procedures which disagreements if not resolved
to the  satisfaction  of Rosenberg Rich Baker Berman & Company would have caused
them to make reference to the subject matter of the  disagreement  in connection
with their  reports.  The audit reports of Rosenberg Rich Baker Berman & Company
on the Registrant's  financial  statements for the years ended December 31, 1995
and 1996 did not contain an adverse  opinion or disclaimer of opinion,  nor were
they qualified or modified as to audit scope, or accounting principle.

Item 7.  Financial Statements and Exhibits

     a. Exhibit (a) - Copy of letter from  Rosenberg Rich Baker Berman & Company
regarding change of independent public accountants.

                                   Signature

     Pursuant to the  requirements  of the  Securities and Exchange Act of 1934,
the  Registrant  has duly caused  this report to be signed on its behalf by the
undersigned thereunto duly authorized.

Dated:    January 13, 1998              Worldwide Entertainment & Sports Corp.
                                        (Registrant)

                                        By:/s/Marc Robert
                                           ___________________
                                           Marc Roberts
                                           President and Chief Executive Officer