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):  September 24,
1996

               INTERNATIONAL SEMICONDUCTOR CORP.
_________________________________________________________________
(Exact name of small business issuer as specified in its charter)

         Nevada                           13-3432594             
(State or other jurisdiction of         (I.R.S. Employer
 incorporation or organization)         Identification No.)

  2950 31st Street, Suite 240, Santa Monica, California 90405    
_________________________________________________________________
(Address of principal executive offices)      (Zip Code)

      (310) 425-2376                                            
_________________________________________________________________
  (Issuer's telephone number, including area code)
          
              N/A                                                
_________________________________________________________________
(Former name, former address and former fiscal year, if changed
since last report)


ITEM 4.  Changes in Registrant's Certifying Accountant.

Braude Bavly was previously the principal accountant for
International Semiconductors Corp.  On 24 September, 1996 that
firm s appointment as principal accountants was terminated and
Skeehan and Co., accounting firm, was engaged as principal
accountants.  The decision to change accountants was approved by
the board of directors.

In connection with the audits of the two fiscal years ended 31
December 1995, and the subsequent interim period through 24
September, 1996, there were no disagreements with Braude Bavly on
any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which
disagreements if not resolved to their satisfaction would have
[{"type": "8-K", "sequence": "1", "secsgml_size_bytes": 1969}]
{"company-data": {"conformed-name": "INTERNATIONAL SEMICONDUCTOR CORP", "cik": "0000828413", "assigned-sic": "6799", "irs-number": "133432594", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-18929", "film-number": "96638894"}, "business-address": {"street1": "2950 31ST ST", "street2": "SUITE 240", "city": "SANTA MONICA", "state": "CA", "zip": "90405", "phone": "3105814321"}, "mail-address": {"street1": "2950 31ST ST", "street2": "SUITE 240", "city": "SANTA MONICA", "state": "CA", "zip": "90405"}, "former-company": [{"former-conformed-name": "ISRAEL SEMICONDUCTOR CORP", "date-changed": "19940208"}, {"former-conformed-name": "LEWIS RESOURCES INC", "date-changed": "19920703"}]}
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):  September 24,
1996

               INTERNATIONAL SEMICONDUCTOR CORP.
_________________________________________________________________
(Exact name of small business issuer as specified in its charter)

         Nevada                           13-3432594             
(State or other jurisdiction of         (I.R.S. Employer
 incorporation or organization)         Identification No.)

  2950 31st Street, Suite 240, Santa Monica, California 90405    
_________________________________________________________________
(Address of principal executive offices)      (Zip Code)

      (310) 425-2376                                            
_________________________________________________________________
  (Issuer's telephone number, including area code)
          
              N/A                                                
_________________________________________________________________
(Former name, former address and former fiscal year, if changed
since last report)

ITEM 4.  Changes in Registrant's Certifying Accountant.

Braude Bavly was previously the principal accountant for
International Semiconductors Corp.  On 24 September, 1996 that
firm s appointment as principal accountants was terminated and
Skeehan and Co., accounting firm, was engaged as principal
accountants.  The decision to change accountants was approved by
the board of directors.

In connection with the audits of the two fiscal years ended 31
December 1995, and the subsequent interim period through 24
September, 1996, there were no disagreements with Braude Bavly on
any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which
disagreements if not resolved to their satisfaction would have