UNITED STATES
                   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



                           January 12, 2000
            Date of Report (Date of earliest event reported)


                    Golden Triangle Industries, Inc.
         (Exact name of registrant as specified in its charter)

      Colorado                       0-8301                 25-302097
State or other jurisdiction   (Commission File No.)       (IRS Employer
   of incorporation)                                         Id. No.)


 6314 Aspen Cove Court Sugar Land, TX                        77479
(Address of principal executive offices)                   (Zip code)



Registrant's telephone number, including area code (281) 565-7300;
                                               fax (281) 565-7301

----------------------------------------------------------------------------
<PAGE>

ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

The Registrant has engaged Pricher and Company to be its Certifying
Accountants effective January 12, 2000 to audit its books for the year
ended December 31, 1999.

Due to the engagement of Pricher and Company to be its new Certifying
Accountants, the Registrant has terminated its client-auditor relationship
with BDO Seidman, LLP, its previous Certifying Accountant.  In their report
dated March 18, 1999, BDO Seidman, LLP issued an unqualified opinion on the
Registrant's consolidated financial statements as of and for the years
ended December 31, 1998 and 1997.

The decision to change accountants was approved by the board of directors
of the Registrant based on a recommendation by the audit committee.

During the two most recent fiscal years and the subsequent interim period
preceding this termination, there were no disagreements over accounting
matters, financial disclosures, or any other limitations in the scope of
procedure of the auditor in the course of performing professional services.
To the Registrants knowledge there were no matters which, if not resolved,
would have caused BDO Seidman, LLP to make reference of it in their report.
The Registrant has authorized BDO Seidman, LLP to respond fully to any
inquiries of Pricher and Company concerning the work done and conclusions
drawn in performing previous audits of the Registrant and concerning the
reasons for termination of the services of BDO Seidman, LLP.


ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS.

    Exhibit A.    Letter from BDO Seidman, LLP



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.


                                        GOLDEN TRIANGLE INDUSTRIES, INC.


 January 6, 2000                         /s/ Robert B. Early
                                        Robert B. Early
										Chief Financial Officer

<PAGE>
<PAGE>

                                EXHIBIT A



January 17, 2000


Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C.  20549


Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for
the event that occurred on January 12, 2000, to be filed by our former client,
Golden Triangle Industries, Inc.  We agree with the statements made in
response to that item insofar as the relate to our Firm.


Very truly yours,

/s/ BDO SEIDMAN, LLP
BDO Seidman, LLP
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{"company-data": {"conformed-name": "GOLDEN TRIANGLE INDUSTRIES INC/", "cik": "0000042284", "assigned-sic": "1389", "irs-number": "251302097", "state-of-incorporation": "CO", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-08301", "film-number": "510408"}, "business-address": {"street1": "6314 ASPEN COVE COURT", "street2": "P O BOX 1629", "city": "SUGAR LAND", "state": "TX", "zip": "77479", "phone": "281-565-7300"}, "mail-address": {"street1": "8504 SONOMA VALEY N.E.", "city": "ALBUQUERQUE", "state": "NM", "zip": "87122"}, "former-company": {"former-conformed-name": "GOLDEN TRIANGLE ROYALTY & OIL INC", "date-changed": "19920703"}}
UNITED STATES
                   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

                           January 12, 2000
            Date of Report (Date of earliest event reported)

                    Golden Triangle Industries, Inc.
         (Exact name of registrant as specified in its charter)

      Colorado                       0-8301                 25-302097
State or other jurisdiction   (Commission File No.)       (IRS Employer
   of incorporation)                                         Id. No.)

 6314 Aspen Cove Court Sugar Land, TX                        77479
(Address of principal executive offices)                   (Zip code)

Registrant's telephone number, including area code (281) 565-7300;
                                               fax (281) 565-7301

----------------------------------------------------------------------------
ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

The Registrant has engaged Pricher and Company to be its Certifying
Accountants effective January 12, 2000 to audit its books for the year
ended December 31, 1999.

Due to the engagement of Pricher and Company to be its new Certifying
Accountants, the Registrant has terminated its client-auditor relationship
with BDO Seidman, LLP, its previous Certifying Accountant.  In their report
dated March 18, 1999, BDO Seidman, LLP issued an unqualified opinion on the
Registrant's consolidated financial statements as of and for the years
ended December 31, 1998 and 1997.

The decision to change accountants was approved by the board of directors
of the Registrant based on a recommendation by the audit committee.

During the two most recent fiscal years and the subsequent interim period
preceding this termination, there were no disagreements over accounting
matters, financial disclosures, or any other limitations in the scope of
procedure of the auditor in the course of performing professional services.
To the Registrants knowledge there were no matters which, if not resolved,
would have caused BDO Seidman, LLP to make reference of it in their report.
The Registrant has authorized BDO Seidman, LLP to respond fully to any
inquiries of Pricher and Company concerning the work done and conclusions
drawn in performing previous audits of the Registrant and concerning the
reasons for termination of the services of BDO Seidman, LLP.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS.

    Exhibit A.    Letter from BDO Seidman, LLP

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.

                                        GOLDEN TRIANGLE INDUSTRIES, INC.

 January 6, 2000                         /s/ Robert B. Early
                                        Robert B. Early
										Chief Financial Officer
EXHIBIT A

January 17, 2000

Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C.  20549

Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for
the event that occurred on January 12, 2000, to be filed by our former client,
Golden Triangle Industries, Inc.  We agree with the statements made in
response to that item insofar as the relate to our Firm.

Very truly yours,

/s/ BDO SEIDMAN, LLP
BDO Seidman, LLP