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<A NAME="A001"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>UNITED
STATES<BR>SECURITIES AND EXCHANGE COMMISSION<BR>Washington, D.C. 20549</B></FONT></FONT></P>

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<A NAME="A004"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>FORM
8-K</B></FONT></FONT></P>

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<A NAME="A005"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>CURRENT
REPORT PURSUANT<BR>TO SECTION 13 OR 15(D) OF THE<BR>SECURITIES EXCHANGE ACT OF 1934</B></FONT></FONT></P>


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<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Date of
report (Date of earliest event reported):&nbsp;&nbsp;<B>May 7, 2007</B></FONT></FONT> </P>

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<A NAME="A008"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="4"><B>INTEGRATED SURGICAL
SYSTEMS, INC.</B><BR><FONT SIZE="2">(Exact name of small Business Issuer as specified in its charter)</FONT></FONT></FONT></P>

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     <TH COLSPAN="2"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH COLSPAN="2"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH COLSPAN="2"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
</TR>
<TR VALIGN="BOTTOM">
     <TD WIDTH="35%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="35%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="25%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER">&nbsp;</TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>Delaware</B></FONT></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>1-12471</B></FONT></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>68-0232575</B></FONT></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(State or other jurisdiction</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Commission</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(IRS Employer</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">of incorporation)</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">File Number)</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Identification No.)</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER">&nbsp;</TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
</TR>
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     <TD ALIGN="CENTER">&nbsp;</TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
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     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>1433 N. Market Blvd., Suite 1,</B></FONT></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>95834</B></FONT></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>Sacramento, California</B></FONT></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Zip Code)</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Address of principal executive offices)</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER">&nbsp;</TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER">&nbsp;</TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
</TR>
</TABLE>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Registrant&#146;s
telephone number, including area code <B>(916) 285-9943</B></FONT></FONT></P>


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<A NAME="A009"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>N/A</B><BR>(Former name or former address, if changes since last report)</FONT></FONT> </P>



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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Check
the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:</FONT></FONT></P>

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<TR VALIGN="TOP">
     <TD ALIGN="RIGHT" WIDTH="6%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">[&nbsp; &nbsp;&nbsp;]</FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="90%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Written
communications pursuant to Rule 425 under the Securities Act (17 CFR  230.425)</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
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     <TD ALIGN="RIGHT" WIDTH="6%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">[&nbsp;&nbsp;&nbsp;] </FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="90%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR  240.14a-12)</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="TOP">
     <TD ALIGN="RIGHT" WIDTH="6%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">[&nbsp;&nbsp;&nbsp;] </FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="90%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"> Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act  (17 CFR 240.14d-2(b))</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="TOP">
     <TD ALIGN="RIGHT" WIDTH="6%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">[&nbsp; &nbsp;&nbsp;] </FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="90%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"> Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act  (17 CFR 240.13e-4(c))</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>


<P style="PAGE-BREAK-BEFORE: always">
<HR align=center width="100%" color=#999999 SIZE=3>


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<A NAME="A010"></A>
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>Item 4.01.&nbsp;&nbsp;&nbsp;
Changes in Registrant&#146;s Certifying Accountant.</B></FONT></FONT></P>

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<A NAME="A011"></A>
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">(a)&nbsp;&nbsp;&nbsp;<U>Resignation of Independent Registered Public Accounting Firm</U></FONT></FONT></P>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">On May
7, 2007, the Registrant received a letter from Most &amp; Company, LLP
(&#147;Mostco&#148;) stating that Mostco has combined its practice into Raich
Ende Malter &amp; Co. LLP (&#147;Raich Ende&#148;). Mostco has therefore
effectively resigned as the independent certified public accounting firm for the
Registrant.</FONT></FONT></P>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Mostco&#146;s
audit reports on the Registrant&#146;s financial statements for the past two
years did not contain any adverse opinion or disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope or accounting
principles, other than an explanatory paragraph as to the Registant&#146;s
ability to continue as a going concern.</FONT></FONT></P>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">There
have not been any disagreements between Mostco and the Registrant on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure. The Registrant has requested that Mostco furnish a
letter to the Securities and Exchange Commission stating whether or not Mostco
agrees with the above statements. A copy of Mostco&#146;s letter, dated May 7,
2007, is filed as an exhibit to this Form 8-K. </FONT></FONT></P>


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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">(b)&nbsp;&nbsp;&nbsp;<U>Engagement
of New  Independent Registered Public Accounting Firm </U></FONT></FONT></P>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Effective May
8, 2007, Raich  Ende was appointed as the Company&#146;s independent certified public
accounting  firm to audit the Registrant&#146;s financial statements. Raich Ende was not
consulted on any matter described in Item 304(a)(2) of Regulation S-B prior to  May 7,
2007.</FONT></FONT></P>

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<A NAME="A012"></A>
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>Item 9.01.&nbsp;&nbsp;&nbsp;
Financial Statements and Exhibits.</B></FONT></FONT></P>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)
Exhibits.</FONT></FONT></P>


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<TR VALIGN="TOP">
     <TD ALIGN="RIGHT" WIDTH="9%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">16.1</FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="88%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Letter
dated May 8, 2007 from Most &amp; Company, LLP to the Securities and&nbsp;&nbsp;Exchange
Commission&nbsp;&nbsp;&nbsp;</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>

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<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">2</FONT></FONT> </P>

<P style="PAGE-BREAK-BEFORE: always">
<HR align=center width="100%" color=#999999 SIZE=3>




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<A NAME="A013"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>SIGNATURES</B></FONT></FONT></P>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">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.</FONT></FONT></P>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Dated: &nbsp;&nbsp;May 9,
2007</FONT></FONT></P>


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     <TD WIDTH="50%">&nbsp;</TD>
     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>Integrated
Surgical Systems, Inc.</B><BR>(Registrant)</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>


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     <TD WIDTH="50%">&nbsp;</TD>
     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">By:&nbsp; &nbsp;<U>/s/&nbsp;&nbsp;&nbsp;Ramesh Trivedi  </U><BR>Ramesh Trivedi, <BR>Chief Executive Officer</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>

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<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">3</FONT></FONT> </P>


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</HTML>
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AutoCoded Document
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
Date of
report (Date of earliest event reported):
May 7, 2007
INTEGRATED SURGICAL
SYSTEMS, INC.
(Exact name of small Business Issuer as specified in its charter)
Delaware
1-12471
68-0232575
(State or other jurisdiction
(Commission
(IRS Employer
of incorporation)
File Number)
Identification No.)
1433 N. Market Blvd., Suite 1,
95834
Sacramento, California
(Zip Code)
(Address of principal executive offices)
Registrant's
telephone number, including area code
(916) 285-9943
N/A
(Former name or former address, if changes since last report)
Check
the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:
[    ]
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR  230.425)
[   ]
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR  240.14a-12)
[   ]
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act  (17 CFR 240.14d-2(b))
[    ]
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act  (17 CFR 240.13e-4(c))
Item 4.01.   
Changes in Registrant's Certifying Accountant.
(a)
Resignation of Independent Registered Public Accounting Firm
On May
7, 2007, the Registrant received a letter from Most & Company, LLP
("Mostco") stating that Mostco has combined its practice into Raich
Ende Malter & Co. LLP ("Raich Ende"). Mostco has therefore
effectively resigned as the independent certified public accounting firm for the
Registrant.
Mostco's
audit reports on the Registrant's financial statements for the past two
years did not contain any adverse opinion or disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope or accounting
principles, other than an explanatory paragraph as to the Registant's
ability to continue as a going concern.
There
have not been any disagreements between Mostco and the Registrant on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure. The Registrant has requested that Mostco furnish a
letter to the Securities and Exchange Commission stating whether or not Mostco
agrees with the above statements. A copy of Mostco's letter, dated May 7,
2007, is filed as an exhibit to this Form 8-K.
(b)
Engagement
of New  Independent Registered Public Accounting Firm
Effective May
8, 2007, Raich  Ende was appointed as the Company's independent certified public
accounting  firm to audit the Registrant's financial statements. Raich Ende was not
consulted on any matter described in Item 304(a)(2) of Regulation S-B prior to  May 7,
2007.
Item 9.01.   
Financial Statements and Exhibits.
(d)
Exhibits.
16.1
Letter
dated May 8, 2007 from Most & Company, LLP to the Securities and  Exchange
Commission
2
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.
Dated:   May 9,
2007
Integrated
Surgical Systems, Inc.
(Registrant)
By:
/s/   Ramesh Trivedi
Ramesh Trivedi,
Chief Executive Officer
3