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      5/21/96   


                              MEDA, INC.


     Delaware                 0-21816                  93-1116123
(State of Incorporation) (Commission File Number) (IRS Employer I.D. No.)


15845 SW 72nd Avenue, Building C, Portland, Oregon 97224


Registrant's telephone number:  (503) 639-1500 


                                   1
<PAGE>
Change in Certifying Accountants

1.   Meda's former accountant, Deloitte & Touche, was dismissed on May
     15, 1996.  Their letter concerning this report, as required by Item
     304(a)(3) of Regulation S-K, will be filed as a supplement to this
     report.

2.   None of the former accountant's reports have contained an adverse
     opinion, but the May 31, 1995 report did raise a doubt about the
     Company's ability to continue as a going concern.  

3.   The decision to change accountants was approved by the Board of
     Directors.

4.   There have been no disagreements with the former accountant on any
     matter of accounting principles or practices, financial statement
     disclosure, or auditing scope or procedure.

5.   Meda's new accountant, Price Waterhouse, was engaged on May 21,
     1996.

6.   Prior to engagement, the only discussions Meda had with Price
     Waterhouse concerned fees, capabilities, scope of Meda operations,
     tax issues and possible future consulting projects.

7.   Nothing in Item 304(a)(2)(v)(A)-(D) of Regulation S-K is applicable
     to Meda or its former accountant's representation of Meda.  

8.   The new accountant has been given the opportunity to comment on this
     report, as required by Item 304(a)(2)(D) of Regulation S-K, and has
     indicated that it sees no need to comment.  

                                   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 thereunto duly authorized.


(REGISTRANT)        MEDA, INC.
BY (SIGNATURE)      /s/ James N. Weider
(NAME AND TITLE)    James N. Weider, Vice President Finance and CFO
(DATE)              May 21, 1996                  
                                   

                                   3
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{"company-data": {"conformed-name": "MEDA INC", "cik": "0000890448", "assigned-sic": "2834", "irs-number": "931089304", "state-of-incorporation": "DE", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-20816", "film-number": "96580743"}, "business-address": {"street1": "9595 SW TUALATIN SHERWOOD RD", "city": "TUALATIN", "state": "OR", "zip": "97062", "phone": "5036921030"}, "mail-address": {"street1": "P O BOX 459"}}
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      5/21/96   

                              MEDA, INC.

     Delaware                 0-21816                  93-1116123
(State of Incorporation) (Commission File Number) (IRS Employer I.D. No.)

15845 SW 72nd Avenue, Building C, Portland, Oregon 97224

Registrant's telephone number:  (503) 639-1500 

                                   1
Change in Certifying Accountants

1.   Meda's former accountant, Deloitte & Touche, was dismissed on May
     15, 1996.  Their letter concerning this report, as required by Item
     304(a)(3) of Regulation S-K, will be filed as a supplement to this
     report.

2.   None of the former accountant's reports have contained an adverse
     opinion, but the May 31, 1995 report did raise a doubt about the
     Company's ability to continue as a going concern.  

3.   The decision to change accountants was approved by the Board of
     Directors.

4.   There have been no disagreements with the former accountant on any
     matter of accounting principles or practices, financial statement
     disclosure, or auditing scope or procedure.

5.   Meda's new accountant, Price Waterhouse, was engaged on May 21,
     1996.

6.   Prior to engagement, the only discussions Meda had with Price
     Waterhouse concerned fees, capabilities, scope of Meda operations,
     tax issues and possible future consulting projects.

7.   Nothing in Item 304(a)(2)(v)(A)-(D) of Regulation S-K is applicable
     to Meda or its former accountant's representation of Meda.  

8.   The new accountant has been given the opportunity to comment on this
     report, as required by Item 304(a)(2)(D) of Regulation S-K, and has
     indicated that it sees no need to comment.  

                                   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 thereunto duly authorized.

(REGISTRANT)        MEDA, INC.
BY (SIGNATURE)      /s/ James N. Weider
(NAME AND TITLE)    James N. Weider, Vice President Finance and CFO
(DATE)              May 21, 1996                  
                                   

                                   3