U.S. 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): February 13, 2004


                                    E.T. CORPORATION
                 (Exact name of registrant as specified in its charter)


                                         Nevada
               (State or jurisdiction of incorporation or organization)


                                         0-9071
                                (Commission File Number)


                                       74-2026624
                      (I.R.S. Employer Identification Number)


27127 Calle Arroyo, Suite 1923, San Juan Capistrano, California        92675
          (Address of principal executive offices)                   (Zip Code)

                  Registrant's telephone number:  (877) 613-3131



            (Former name or former address, if changed since last report)

ITEM 4.  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.

     (a)  Effective on February 13, 2004, the independent accountant
who was previously engaged as the principal accountant to audit the
Registrant's financial statements, Janet Loss,  Janet Loss, C.P.A.,
P.C., was dismissed.  The decision to dismiss this accountant was
approved by the Registrant's board of directors.  This accountant
audited the Registrant's financial statements for the fiscal years
ended September 30, 2003 and September 30, 2002.  This firm's report
on these financial statements was modified as to uncertainty that the
Registrant will continue as a going concern; other than this, the
accountant's report on the financial statements for those periods
neither contained an adverse opinion or a disclaimer of opinion, nor
was qualified or modified as to uncertainty, audit scope, or
accounting principles.

     During the Registrant's two most recent fiscal years and the
subsequent interim period preceding such dismissal, there were no
disagreements with the former accountant on any matter of accounting
principles or practices, financial statement disclosure, or auditing
scope or procedure.  In addition, there were no "reportable events"
as described in Item 304(a)(1)(iv)(B)1 through 3 of Regulation S-B
that occurred within the Registrant's most recent fiscal year and the
subsequent interim period preceding the former accountant's dismissal.

     (b)  Effective on February 13, 2004, the firm of George Brenner,
Certified Public Accountant, has been engaged to serve as the new
principal accountant to audit the Registrant's financial statements.
The decision to retain this accountant was approved by the
Registrant's board of directors.  During the Registrant's two most
recent fiscal years, and the subsequent interim period prior to
engaging this accountant, neither the Registrant (nor someone on its
behalf) consulted the newly engaged accountant regarding any matter.

     (c)  The Registrant has requested Janet Loss, Janet Loss,
C.P.A., P.C., to respond to the Securities and Exchange Commission
regarding its agreement with the statements made by the Registrant in
this Form 8-K in response to Item 304(a)(1) of Regulation S-B.

                                   SIGNATURE

     Pursuant to the requirements of Section 13 or 15(d) 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.

                                       E.T. Corporation



Dated: February 17, 2004               By: /s/  Sidney B. Fowlds
                                       Sidney B. Fowlds, President