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) January 22, 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 January 22, 2001, PricewaterhouseCoopers LLP resigned
  as the independent accountants of Symphonix Devices, Inc.
  
                 (ii)   The reports of PricewaterhouseCoopers LLP on the financial
  statements for the past two fiscal years contained no adverse opinion or
  disclaimer of opinion and were not 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 January 22, 2001, there have been no disagreements with
  PricewaterhouseCoopers 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
  would have caused them to make reference thereto in their reports on the
  financial statements for such years.
  
                 (iv)   During the two most recent fiscal years and through
  January 22, 2001, there have been no reportable events (as defined in Regulation
  S-K Item 304(a)(1)(v)).
  
                 (v)    The Registrant has requested that PricewaterhouseCoopers
  LLP furnish it with a letter addressed to the SEC stating whether or not it
  agrees with the above statements. A copy of such letter, dated January 29, 2001,
  is filed as Exhibit 16.1 to this Form 8-K.
  
       (b)  New independent accountants
  
                 The Registrant is in final discussions with a big five accounting
  firm it expects to engage as its new independent accountant. The decision to
  engage this new independent accountant has been approved by the audit committee
  of Symphonix Devices, Inc.'s board of directors.
  
  <PAGE>
  
  Item 7.     Financial Statements and Exhibits
  
         (c)  Exhibits
  
              16.1  Letter re change in certifying accountant.
  <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: January 29, 2001
  <PAGE>
  
                                   EXHIBIT INDEX
  
  
  Exhibit No.   Description
  -----------   -----------
  16.1          Letter re change in certifying accountant.
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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) January 22, 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 January 22, 2001, PricewaterhouseCoopers LLP resigned
  as the independent accountants of Symphonix Devices, Inc.
  
                 (ii)   The reports of PricewaterhouseCoopers LLP on the financial
  statements for the past two fiscal years contained no adverse opinion or
  disclaimer of opinion and were not 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 January 22, 2001, there have been no disagreements with
  PricewaterhouseCoopers 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
  would have caused them to make reference thereto in their reports on the
  financial statements for such years.
  
                 (iv)   During the two most recent fiscal years and through
  January 22, 2001, there have been no reportable events (as defined in Regulation
  S-K Item 304(a)(1)(v)).
  
                 (v)    The Registrant has requested that PricewaterhouseCoopers
  LLP furnish it with a letter addressed to the SEC stating whether or not it
  agrees with the above statements. A copy of such letter, dated January 29, 2001,
  is filed as Exhibit 16.1 to this Form 8-K.
  
       (b)  New independent accountants
  
                 The Registrant is in final discussions with a big five accounting
  firm it expects to engage as its new independent accountant. The decision to
  engage this new independent accountant has been approved by the audit committee
  of Symphonix Devices, Inc.'s board of directors.
  Item 7.     Financial Statements and Exhibits
  
         (c)  Exhibits
  
              16.1  Letter re change in certifying accountant.
  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: January 29, 2001
  EXHIBIT INDEX
  
  Exhibit No.   Description
  -----------   -----------
  16.1          Letter re change in certifying accountant.