8-K

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   ----------

                                    FORM 8-K

                                 CURRENT REPORT

                     Pusuant to Section 13 of 15(d) of the
                        Securities Exchange Act of 1934

Date of Report                                         January 28, 2000
(Date of earliest event reported)

                          PERFORMANCE INDUSTRIES, INC.
             ------------------------------------------------------
             (exact name of registrant as specified in its charter)


           0-11331                                  34-1334199
    ------------------------             ------------------------------------
    (Commission File Number)             (IRS Employer Identification Number)


        2701 E. Camelback Road, Arizona               85016
    ----------------------------------------        ----------
    (Address of principal executive offices)        (Zip Code)


                                 (602) 912-0000
              ----------------------------------------------------
              (Registrant's telephone number, including area code)

                            Form 8-K Current Report

Item 4. Change in Registrant's Certifying Accountant.

1. On January 28, 2000, the Company was notified that McGladrey & Pullen, LLP.
had acquired the attest of the Registrants independent auditors Toback CPA's
P.C. and that Toback CPA's would no longer be the auditor for the Registrant.
McGladrey & Pullen, LLP was appointed as the Registrant's new auditor.

2. The auditor's reports from Toback CPA's P.C. for the Registrant's past two
fiscal years did not contain an adverse opinion or a disclaimer of opinion, and
were not qualified or modified as to uncerainty, audit scope, or accounting
principles.

3. The decision to engage McGladrey & Pullen, LLP was approved by the board of
directors.

4. During the Registrant's two most recent fiscal years and the subsequent
interim period proceeding the change, ther have been no disagreements with
Toback CPA's on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure.

5. The Registrant has requested Toback CPA's, P.C. to furnish a letter addressed
to the Commission stating whether it agrees with the statements made in this
Item.  Such letter is included in an exhibit to this Form 8-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 of the
undersigned thereunto duly authorized.

                                        Performance Industries

Date: February 4, 2000                  By: /s/ Joe Hrudks
                                           -------------------------------------
                                            Joe Hrudks
                                            President

Date: February 4, 2000                  By: /s/ Ed Fochtman
                                           -------------------------------------
                                            Ed Fochtman
                                            Chief Financial Officer

EX-99

                             [Letterhead of TOBACK]

                                                                February 4, 2000

Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

We were previously the independent accountants for Performance Industries, Inc.
and on March 23, 1999 we reported on the consolidated financial statements of
Performance Industries, Inc. and subsidiaries as of and for the three years
ended December 31, 1998. On January 28, 2000 we informed Performance Industries,
Inc. that McGladrey & Pullen, L.L.P. had acquired our attest assets and we would
no longer be the independent accountants of Performance Industries, Inc. We have
read Performance Industries, Inc. statements included under Item 4 of its Form
8-K for February 4, 2000 and we agree with such statements.

                                        TOBACK CPAs, P.C.

Phoenix, Arizona
February 4, 2000