content: 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) - March 30, 1999
  
  
  
  
  
  
  
  
  
                                  Market Guide Inc.
     --------------------------------------------------------------------------
               (Exact name of Registrant as specified in its charter)
  
  
       New York                      291525-NY                11-2646081      
     --------------------------------------------------------------------------
      (State or other jurisdiction (Commission                (IRS Employer
       of incorporation)             File Number)             Identification No.)
  
  
  
  
  2001 Marcus Avenue, Suite South 200
  Lake Success, New York                                       11042-1011
  --------------------------------------------------------------------------
  (Address of principal executive offices)                     (Zip Code)
  
  Registrants telephone number, including area code:           (516) 327-2400
  
  
  <PAGE>
  
  
  Item 4.           CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
  
  The audit  committee of the Company's Board of Directors held a meeting on March
  29, 1999 for the purpose of approving the engagement of Ernst & Young LLP as the
  Company's  independent  auditors  for the fiscal year ended  February  28, 1999.
  Ernst and Young LLP will replace the Company's  previous  independent  auditors,
  Zerbo,  McKiernan  &  Zambito  LLC.  The  engagement  of  Ernst &  Young  LLP as
  successors for Zerbo, McKiernan & Zambito LLC is effective March 30, 1999.
  
  The prior auditors' reports on the Company's  financial  statements for the past
  two fiscal years did not contain an adverse  opinion or a disclaimer  of opinion
  and are  neither  qualified  or  modified  as to  uncertainty,  audit  scope  or
  accounting principles.
  
  In connection with the audits of the Company's financial  statements for each of
  the two fiscal years ended  February 28, 1997 and February 28, 1998,  and in the
  subsequent interim period,  there were no disagreements with Zerbo,  McKiernan &
  Zambito LLC on any matters of  accounting  principles  or  practices,  financial
  statement disclosure, or auditing scope and procedures which, if not resolved to
  the  satisfaction  of Zerbo,  McKiernan & Zambito  LLC would have caused  Zerbo,
  McKiernan & Zambito LLC to make reference to the matter in their report.
  
  There have been no  reportable  events as defined in  Regulation  S-K,  Item 304
  (a)(1)(v).
  
  Item 7.           EXHIBIT
  
  The Company has received the letter  attached to this form 8-K as Exhibit 1 from
  Zerbo,   McKiernan  &  Zambito  LLC  stating  their  agreement  with  the  above
  statements.
  
  
  
  <PAGE>
  
  
                   [Zerbo, McKiernan & Zambito, LLC - Letterhead]
  
  
  
  
  
  March 31, 1999
  
  
  
  Securities and Exchange Commission
  Mail Stop 9-5
  450 5th Street, N.W.
  Washington, DC  20549
  
  Dear Sirs/Madams:
  
  We have read and agree with the  comments in Item 4 of Form 8-K of Market  Guide
  Inc. dated March 30, 1999.
  
  Yours truly,
  
  
  /s/ Zerbo, McKiernan & Zambito LLC
  
  <PAGE>
  
  
  
  
                                     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.
  
  
                                    MARKET GUIDE INC.
                                    (Registrant)
  
  
  Date:    April 1, 1999           /s/ Homi M. Byramji, President & CEO
metadata_documents: [{"type": "8-K", "sequence": "1", "description": "AUDITOR DISMISSAL", "secsgml_size_bytes": 3703}]
metadata_filer: {"company-data": {"conformed-name": "MARKET GUIDE INC", "cik": "0000720462", "assigned-sic": "7374", "irs-number": "112646081", "state-of-incorporation": "NY", "fiscal-year-end": "0228"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-29116", "film-number": "99587093"}, "business-address": {"street1": "2001 MARCUS AVE", "street2": "STE S200", "city": "LAKE SUCCESS", "state": "NY", "zip": "11042-1011", "phone": "5167591253"}, "mail-address": {"street1": "2001 MARCUS AVENUE SUITE SOUTH 200", "street2": "2001 MARCUS AVENUE SUITE SOUTH 200", "city": "LAKE SUCCESS", "state": "NY", "zip": "11042-1011"}, "former-company": {"former-conformed-name": "UNLISTED MARKET SERVICE CORP", "date-changed": "19861014"}}
text: 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) - March 30, 1999
  
                                  Market Guide Inc.
     --------------------------------------------------------------------------
               (Exact name of Registrant as specified in its charter)
  
       New York                      291525-NY                11-2646081      
     --------------------------------------------------------------------------
      (State or other jurisdiction (Commission                (IRS Employer
       of incorporation)             File Number)             Identification No.)
  
  2001 Marcus Avenue, Suite South 200
  Lake Success, New York                                       11042-1011
  --------------------------------------------------------------------------
  (Address of principal executive offices)                     (Zip Code)
  
  Registrants telephone number, including area code:           (516) 327-2400
  Item 4.           CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
  
  The audit  committee of the Company's Board of Directors held a meeting on March
  29, 1999 for the purpose of approving the engagement of Ernst & Young LLP as the
  Company's  independent  auditors  for the fiscal year ended  February  28, 1999.
  Ernst and Young LLP will replace the Company's  previous  independent  auditors,
  Zerbo,  McKiernan  &  Zambito  LLC.  The  engagement  of  Ernst &  Young  LLP as
  successors for Zerbo, McKiernan & Zambito LLC is effective March 30, 1999.
  
  The prior auditors' reports on the Company's  financial  statements for the past
  two fiscal years did not contain an adverse  opinion or a disclaimer  of opinion
  and are  neither  qualified  or  modified  as to  uncertainty,  audit  scope  or
  accounting principles.
  
  In connection with the audits of the Company's financial  statements for each of
  the two fiscal years ended  February 28, 1997 and February 28, 1998,  and in the
  subsequent interim period,  there were no disagreements with Zerbo,  McKiernan &
  Zambito LLC on any matters of  accounting  principles  or  practices,  financial
  statement disclosure, or auditing scope and procedures which, if not resolved to
  the  satisfaction  of Zerbo,  McKiernan & Zambito  LLC would have caused  Zerbo,
  McKiernan & Zambito LLC to make reference to the matter in their report.
  
  There have been no  reportable  events as defined in  Regulation  S-K,  Item 304
  (a)(1)(v).
  
  Item 7.           EXHIBIT
  
  The Company has received the letter  attached to this form 8-K as Exhibit 1 from
  Zerbo,   McKiernan  &  Zambito  LLC  stating  their  agreement  with  the  above
  statements.
  [Zerbo, McKiernan & Zambito, LLC - Letterhead]
  
  March 31, 1999
  
  Securities and Exchange Commission
  Mail Stop 9-5
  450 5th Street, N.W.
  Washington, DC  20549
  
  Dear Sirs/Madams:
  
  We have read and agree with the  comments in Item 4 of Form 8-K of Market  Guide
  Inc. dated March 30, 1999.
  
  Yours truly,
  
  /s/ Zerbo, McKiernan & Zambito LLC
  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.
  
                                    MARKET GUIDE INC.
                                    (Registrant)
  
  Date:    April 1, 1999           /s/ Homi M. Byramji, President & CEO