content: <PAGE>
  
                        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) April 2, 2001
                                                           -------------
  
                              SYMPHONIX DEVICES, INC.
                              -----------------------
              (Exact name of registrant as specified in its charter)
  
       Delaware                         000-23767            77-0376250
       ---------------------------------------------------------------------
       (State or other jurisdiction    (Commission       (IRS Employer
        of incorporation)              File Number)      Identification No.)
  
  
       2331 Zanker Road, San Jose, California                  95131-1107
       ---------------------------------------------------------------------
       (Address of principal executive offices)                (Zip Code)
  
       Registrant's telephone number, including area code (408) 232-0710
                                                          ------------------
  
  
       _____________________________________________________________________
           (Former name or former address, if changed since last report)
  <PAGE>
  
  Item 4. Changes in Registrant's Certifying Accountant
  
     (a)  Previous independent accountants
  
            (i)   On April 2, 2001, Symphonix Devices, Inc. dismissed KPMG LLP as
  the Company's independent accountants. The Registrant's Audit Committee and
  Board of Directors participated in and approved the decision to change the
  independent accountants.
  
            (ii)  Neither KPMG LLP's report on the financial statements for
  fiscal year 2000 nor PricewaterhouseCoopers LLP's report on the financial
  statements for fiscal year 1999 contained an adverse opinion or disclaimer of
  opinion or were qualified or modified as to uncertainty, audit scope or
  accounting principle.
  
            (iii) In connection with its audits for the two most recent fiscal
  years and through April 2, 2001, there were no disagreements with
  PricewaterhouseCoopers LLP or KPMG LLP on any matter of accounting principles or
  practices, financial statement disclosure, or auditing scope or procedure, which
  disagreements if not resolved to the satisfaction of PricewaterhouseCoopers LLP
  or KPMG LLP would have caused them to make reference thereto in their report on
  the financial statements for such years.
  
            (iv)  During the two most recent fiscal years and through April 2,
  2001, there have been no reportable events (as defined in Regulation S-K Item
  304(a)(1)(v)).
  
            (v)   The Registrant has requested that KPMG LLP and
  PricewaterhouseCoopers LLP furnish them with letters addressed to the SEC
  stating whether or not they agree with the above statements. Copies of such
  letters, dated April 9, 2001, are filed as Exhibits 16.1 and 16.2 to this
  Form 8-K.
  
     (b)  New independent accountants
  
            The Registrant engaged PricewaterhouseCoopers LLP as its new
  independent accountants on April 9, 2001. Prior to that date,
  PricewaterhouseCoopers LLP audited the Company's financial statements from
  inception through December 31, 1999. PricewaterhouseCoopers LLP was the
  Registrant's independent accountants until January 29, 2001, at which time
  PricewaterhouseCoopers LLP resigned. Since January 29, 2001, the Registrant has
  not consulted with PricewaterhouseCoopers LLP regarding either (i) the
  application of accounting principles to a specified transaction, either
  completed or proposed; or the type of audit opinion that might be rendered on
  the Registrant's financial statements, and neither a written report was provided
  to the Registrant or oral advice was provided that PricewaterhouseCoopers LLP
  concluded was an important factor considered by the Registrant in reaching a
  decision as to an accounting, auditing or financial reporting issue; or (ii) any
  matter that was either the subject of a disagreement, as that term is defined in
  Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of
  Regulation S-K, or a reportable event, as that term is defined in Item
  304(a)(1)(v) of Regulation S-K.
  
                                        -1-
  <PAGE>
  
  Item 7.    Financial Statements and Exhibits
  
       (c)   Exhibits
  
             16.1  Letter regarding change in certifying accountant from
                   KPMG LLP.
  
             16.2  Letter regarding change in certifying accountant from
                   PricewaterhouseCoopers LLP.
  
                                        -2-
  <PAGE>
  
                                     SIGNATURE
  
       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.
  
                                      SYMPHONIX DEVICES, INC.
  
  
                                      /s/ Kirk B. Davis
                                      -------------------------------------
                                      Kirk B. Davis
                                      President and Chief Executive Officer
  
                                      Date:  April 9, 2001
  
                                        -3-
  <PAGE>
  
                                   EXHIBIT INDEX
  
  
  Exhibit No.   Description
  -----------   -----------
  
  16.1          Letter from KPMG LLP regarding change in certifying accountant.
  16.2          Letter from PricewaterhouseCoopers LLP regarding change in
                certifying accountant.
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metadata_filer: {"company-data": {"conformed-name": "SYMPHONIX DEVICES INC", "cik": "0000930481", "assigned-sic": "3842", "irs-number": "770376250", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-23767", "film-number": "1598353"}, "business-address": {"street1": "2331 ZANKER ROAD", "city": "SAN JOSE", "state": "CA", "zip": "95131-1107", "phone": "4082320710"}, "mail-address": {"street1": "2331 ZANKER ROAD", "city": "SAN JOSE", "state": "CA", "zip": "95131-1107"}}
text: 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) April 2, 2001
                                                           -------------
  
                              SYMPHONIX DEVICES, INC.
                              -----------------------
              (Exact name of registrant as specified in its charter)
  
       Delaware                         000-23767            77-0376250
       ---------------------------------------------------------------------
       (State or other jurisdiction    (Commission       (IRS Employer
        of incorporation)              File Number)      Identification No.)
  
       2331 Zanker Road, San Jose, California                  95131-1107
       ---------------------------------------------------------------------
       (Address of principal executive offices)                (Zip Code)
  
       Registrant's telephone number, including area code (408) 232-0710
                                                          ------------------
  
       _____________________________________________________________________
           (Former name or former address, if changed since last report)
  Item 4. Changes in Registrant's Certifying Accountant
  
     (a)  Previous independent accountants
  
            (i)   On April 2, 2001, Symphonix Devices, Inc. dismissed KPMG LLP as
  the Company's independent accountants. The Registrant's Audit Committee and
  Board of Directors participated in and approved the decision to change the
  independent accountants.
  
            (ii)  Neither KPMG LLP's report on the financial statements for
  fiscal year 2000 nor PricewaterhouseCoopers LLP's report on the financial
  statements for fiscal year 1999 contained an adverse opinion or disclaimer of
  opinion or were qualified or modified as to uncertainty, audit scope or
  accounting principle.
  
            (iii) In connection with its audits for the two most recent fiscal
  years and through April 2, 2001, there were no disagreements with
  PricewaterhouseCoopers LLP or KPMG LLP on any matter of accounting principles or
  practices, financial statement disclosure, or auditing scope or procedure, which
  disagreements if not resolved to the satisfaction of PricewaterhouseCoopers LLP
  or KPMG LLP would have caused them to make reference thereto in their report on
  the financial statements for such years.
  
            (iv)  During the two most recent fiscal years and through April 2,
  2001, there have been no reportable events (as defined in Regulation S-K Item
  304(a)(1)(v)).
  
            (v)   The Registrant has requested that KPMG LLP and
  PricewaterhouseCoopers LLP furnish them with letters addressed to the SEC
  stating whether or not they agree with the above statements. Copies of such
  letters, dated April 9, 2001, are filed as Exhibits 16.1 and 16.2 to this
  Form 8-K.
  
     (b)  New independent accountants
  
            The Registrant engaged PricewaterhouseCoopers LLP as its new
  independent accountants on April 9, 2001. Prior to that date,
  PricewaterhouseCoopers LLP audited the Company's financial statements from
  inception through December 31, 1999. PricewaterhouseCoopers LLP was the
  Registrant's independent accountants until January 29, 2001, at which time
  PricewaterhouseCoopers LLP resigned. Since January 29, 2001, the Registrant has
  not consulted with PricewaterhouseCoopers LLP regarding either (i) the
  application of accounting principles to a specified transaction, either
  completed or proposed; or the type of audit opinion that might be rendered on
  the Registrant's financial statements, and neither a written report was provided
  to the Registrant or oral advice was provided that PricewaterhouseCoopers LLP
  concluded was an important factor considered by the Registrant in reaching a
  decision as to an accounting, auditing or financial reporting issue; or (ii) any
  matter that was either the subject of a disagreement, as that term is defined in
  Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of
  Regulation S-K, or a reportable event, as that term is defined in Item
  304(a)(1)(v) of Regulation S-K.
  
                                        -1-
  Item 7.    Financial Statements and Exhibits
  
       (c)   Exhibits
  
             16.1  Letter regarding change in certifying accountant from
                   KPMG LLP.
  
             16.2  Letter regarding change in certifying accountant from
                   PricewaterhouseCoopers LLP.
  
                                        -2-
  SIGNATURE
  
       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.
  
                                      SYMPHONIX DEVICES, INC.
  
                                      /s/ Kirk B. Davis
                                      -------------------------------------
                                      Kirk B. Davis
                                      President and Chief Executive Officer
  
                                      Date:  April 9, 2001
  
                                        -3-
  EXHIBIT INDEX
  
  Exhibit No.   Description
  -----------   -----------
  
  16.1          Letter from KPMG LLP regarding change in certifying accountant.
  16.2          Letter from PricewaterhouseCoopers LLP regarding change in
                certifying accountant.