SECURITIES  AND  EXCHANGE  COMMISSION
                              WASHINGTON  D.C.  20549
                                 CURRENT  REPORT

                     PURSUANT  TO  SECTION  13  OR  15(D)  OF  THE
                        SECURITIES  EXCHANGE  ACT  OF  1934
                          DATE  OF  EARLIEST  REPORT
                                October  9,  2005

                        (DATE  OF  EARLIEST  EVENT  REPORTED)

                            NEW  MEDIUM  ENTERPRISES,  INC.
         -----------------------


            (EXACT  NAME  OF  REGISTRANT  AS  SPECIFIED  IN  ITS  CHARTER)


STATE  OR  OTHER  JURISDICTION  OF                  (I.R.S.  EMPLOYER
INCORPORATION  OF  ORGANIZATION)                    IDENTIFICATION


             11-3502174                                         NEVADA

               (ADDRESS, INCLUDING ZIP CODE, AND TELEPHONE NUMBER, INCLUDING ARE
               CODE,  OF  REGISTRANT'S  PRINCIPAL  EXECUTIVE  OFFICES)


                          DATE  OF  REPORT  OCTOBER  9,  2005
                        DATE  OF  EARLIEST  EVENT  REPORTED):

                            MAHESH  JAYANARAYAN,  CEO
                                  195  The  Vale
                                  London  W3  7QS
                            Tel:  011  44  208  746  2018
                            Fax:  011  44  208  749-8025

 ITEM  4.01  -  Changes  in  Registrant's  Certifying  Accountant


(a)    Termination  of  Registered  Public  Accounting  Firm.

On  October  9,  New  Medium  Enterprises,  Inc.,  terminated  its  independent
registered  public  accounting  firm  N.  Blumenfrucht  CPA  PC  for the Company
effective  for  the  as  of  the  June  30,  2005  annual  report.

The independent registered public accountants reports of Nachum Blumenfrucht for
the  periods  ended  June  30, 2004, June 30, 2003, June 30, 2002, June 30, 2001
contained  no adverse opinion or disclaimer of opinion and were not qualified or
modified  as  to  uncertainty,  audit  scope  or  accounting  principle.

In  connection  with  the audits of the two fiscal years ended June 30, 2004 and
June 30, 2003 there were no disagreements with Mr. Blumenfrucht 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
N.  Blumenfrucht,  would  have caused to make reference to the subject matter of
the  disagreements  in  his  report.

In connection with the audits of the two fiscal years ended June 30, 2004, there
have  been no "reportable events," as defined in Item 304(a)(1)(v) of Regulation
S-K.

The  Company  has provided Mr. Blumenfrucht with a copy of this disclosure prior
to its filing with the Securities and Exchange Commission and requested that Mr.
Blumenfrucht  furnish  a  letter  addressed  to  the  Securities  and  Exchange
Commission  stating  whether  they  agree with the above statements. The Company
will  file  a copy of Mr. Blumenfrucht's letter with the Securities and Exchange
Commission  promptly  following  receipt  of  such  letter.

(b)     Engagement  of  New  Independent  Registered  Public  Accounting  Firm.

On  October  12, 2005, the Company appointed Morgenstern & Company CPA's P.C. as
the  Company's  new independent registered public accounting firm. Morgenstern &
Company  will  review  the  Company's financial statements for the quarter ended
September  30,  2004,  December  31, 2004, and March 31, 2005 and will audit the
financial  statements  for  the  year  ending June 30, 2005. The Company has not
consulted  with  Morgenstern  &  Company during the two most recent fiscal years
ended June 30, 2005 and June 30, 2004, nor during the subsequent interim periods
ended September 30, 2005 regarding the application of accounting principles to a
specified  transaction,  either  completed  or  proposed,  or  the type of audit
opinion  that  might  be  rendered  on  the  Company's  financial statements, or
regarding  reportable  conditions  set  forth  in Items 304(a)(2)(i) and (ii) of
Regulation  S-K.



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.


 MAHESH  JAYANARAYAN,  CEO

President  and  Chief  Executive  Officer
Dated:     October  24,  2005

 New  Medium  Enterprises,  Inc.
-------------------------------
(Registrant)


By:  /s/  Mahesh  Jayaranayan
CEO
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{"company-data": {"conformed-name": "NEW MEDIUM ENTERPRISES INC", "cik": "0001126983", "assigned-sic": "3572", "irs-number": "113502174", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-51880"}, "business-address": {"street1": "1510 51 ST.", "city": "BROOKLYN", "state": "NY", "zip": "11219", "phone": "7184355291"}, "mail-address": {"street1": "1510 51 ST.", "city": "BROOKLYN", "state": "NY", "zip": "11219"}}
SECURITIES  AND  EXCHANGE  COMMISSION
                              WASHINGTON  D.C.  20549
                                 CURRENT  REPORT

                     PURSUANT  TO  SECTION  13  OR  15(D)  OF  THE
                        SECURITIES  EXCHANGE  ACT  OF  1934
                          DATE  OF  EARLIEST  REPORT
                                October  9,  2005

                        (DATE  OF  EARLIEST  EVENT  REPORTED)

                            NEW  MEDIUM  ENTERPRISES,  INC.
         -----------------------

            (EXACT  NAME  OF  REGISTRANT  AS  SPECIFIED  IN  ITS  CHARTER)

STATE  OR  OTHER  JURISDICTION  OF                  (I.R.S.  EMPLOYER
INCORPORATION  OF  ORGANIZATION)                    IDENTIFICATION

             11-3502174                                         NEVADA

               (ADDRESS, INCLUDING ZIP CODE, AND TELEPHONE NUMBER, INCLUDING ARE
               CODE,  OF  REGISTRANT'S  PRINCIPAL  EXECUTIVE  OFFICES)

                          DATE  OF  REPORT  OCTOBER  9,  2005
                        DATE  OF  EARLIEST  EVENT  REPORTED):

                            MAHESH  JAYANARAYAN,  CEO
                                  195  The  Vale
                                  London  W3  7QS
                            Tel:  011  44  208  746  2018
                            Fax:  011  44  208  749-8025

 ITEM  4.01  -  Changes  in  Registrant's  Certifying  Accountant

(a)    Termination  of  Registered  Public  Accounting  Firm.

On  October  9,  New  Medium  Enterprises,  Inc.,  terminated  its  independent
registered  public  accounting  firm  N.  Blumenfrucht  CPA  PC  for the Company
effective  for  the  as  of  the  June  30,  2005  annual  report.

The independent registered public accountants reports of Nachum Blumenfrucht for
the  periods  ended  June  30, 2004, June 30, 2003, June 30, 2002, June 30, 2001
contained  no adverse opinion or disclaimer of opinion and were not qualified or
modified  as  to  uncertainty,  audit  scope  or  accounting  principle.

In  connection  with  the audits of the two fiscal years ended June 30, 2004 and
June 30, 2003 there were no disagreements with Mr. Blumenfrucht 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
N.  Blumenfrucht,  would  have caused to make reference to the subject matter of
the  disagreements  in  his  report.

In connection with the audits of the two fiscal years ended June 30, 2004, there
have  been no "reportable events," as defined in Item 304(a)(1)(v) of Regulation
S-K.

The  Company  has provided Mr. Blumenfrucht with a copy of this disclosure prior
to its filing with the Securities and Exchange Commission and requested that Mr.
Blumenfrucht  furnish  a  letter  addressed  to  the  Securities  and  Exchange
Commission  stating  whether  they  agree with the above statements. The Company
will  file  a copy of Mr. Blumenfrucht's letter with the Securities and Exchange
Commission  promptly  following  receipt  of  such  letter.

(b)     Engagement  of  New  Independent  Registered  Public  Accounting  Firm.

On  October  12, 2005, the Company appointed Morgenstern & Company CPA's P.C. as
the  Company's  new independent registered public accounting firm. Morgenstern &
Company  will  review  the  Company's financial statements for the quarter ended
September  30,  2004,  December  31, 2004, and March 31, 2005 and will audit the
financial  statements  for  the  year  ending June 30, 2005. The Company has not
consulted  with  Morgenstern  &  Company during the two most recent fiscal years
ended June 30, 2005 and June 30, 2004, nor during the subsequent interim periods
ended September 30, 2005 regarding the application of accounting principles to a
specified  transaction,  either  completed  or  proposed,  or  the type of audit
opinion  that  might  be  rendered  on  the  Company's  financial statements, or
regarding  reportable  conditions  set  forth  in Items 304(a)(2)(i) and (ii) of
Regulation  S-K.

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.

 MAHESH  JAYANARAYAN,  CEO

President  and  Chief  Executive  Officer
Dated:     October  24,  2005

 New  Medium  Enterprises,  Inc.
-------------------------------
(Registrant)

By:  /s/  Mahesh  Jayaranayan
CEO