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 April 2 1998
                        (Date of earliest event reported)

                        HOSPITAL STAFFING SERVICES, INC.
             (Exact name of registrant as specified in its charter)

            FLORIDA                1-11131                   59-2150637
(State or other jurisdiction    (Commission               (I.R.S. Employer
       of incorporation)        File Number)           Identification Number)

                      6245 North Federal Highway, Suite 500
                       Fort Lauderdale, Florida 33308-1900
                    (Address of principal executive offices)

                                 (954) 771-0500
               Registrant's telephone number, including area code















                HOSPITAL STAFFING SERVICES, INC. AND SUBSIDIARIES
                                    FORM 8-K
              ITEM 4. Changes in Registrant's Certifying Accountant


On April 2,  1998 the  client-auditor  relationship  between  Hospital  Staffing
Services, Inc. ("Company") and Arthur Andersen LLP ceased. The former accountant
declined to stand for re-appointment as the Company's principal accountant.  The
declination  to stand for  re-appointment  was approved by the  Company's  Chief
Executive  Officer on the  above-mentioned  date.  Attached is a formal response
letter from the Company's principal accountant on this matter as Exhibit 16.

The principal  accountant's report on the financial  statements for the past two
years,  through the audited periods ended November 30,1996  contained no adverse
opinions  or a  disclaimer  of  opinion,  was not  qualified  or  modified as to
uncertainty, audit scope, or accounting principles.

During the Company's most recent fiscal years preceding the declination to stand
for  re-appointment,  there were no  disagreements  between  the Company and the
former accountant on any matter of accounting  principle,  practices,  financial
statement disclosure, auditing scope or procedures.

The Company filed for protection under Chapter 11 of the Federal Bankruptcy Code
on March 16 (Corporate) and March 18 (Field  Operations).  As such engagement of
another  accounting firm requires  approval from the Court. The Company has been
engaged  in  discussions  with Ernst & Young,  LLP and a  proposal  has been put
before the Court;  however, the required approval was not obtained as of Friday,
April  10,  1998.  On-going  discussions  continue  with  Ernst & Young,  LLP to
overcome the obstacles presented by the Court.

During the period,  subsequent to the  non-acceptance  of the Ernst & Young, LLP
proposal,  the Company has continued to contact,  hold discussions and negotiate
acceptable fee arrangements  with a series of accounting firms including Ernst &
Young,  LLP. Upon selection and approval of fee  arrangements by the Courts,  an
announcement  of  the  Company's   external   accounting  firm  will  be  issued
immediately.  It is the  Company's  intention to complete  this process with all
prudent haste.














                                   SIGNATURES
                                 April 28, 1998


         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.


HOSPITAL STAFFING SERVICES, INC.


By: /s/Steve Martin                       Steve Martin, Chief Financial Officer
                                          (principal financial officer)
                                          Date: April 28, 1998









EXHIBIT:




April 27, 1998

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549






Ladies and Gentlemen:

We have read the first three paragraphs of Item 4 included in the Form 8-K dated
April 2, 1998 of  Hospital  Staffing  Services,  Inc.  (Commission  File  Number
1-11131) to be filed with the  Securities  and Exchange  Commission  on or about
April 27, 1998, and are in agreement with the statements  about our firm made in
the first two  sentences  of the first  paragraph,  and in the  second and third
paragraphs.

Very truly yours,




ARTHUR ANDERSEN LLP