8-K

                      SECURITIES AND EXCHANGE COMMISSION
                                WASHINGTON, D.C.

                                   FORM 8-K

                                CURRENT REPORT

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

                                 June 10, 1996
                 ------------------------------------------------
                 Date of Report (date of earliest event reported)

                                LORD ABBOTT, INC.
               ----------------------------------------------------
               Exact name of Registrant as Specified in its Charter

        Colorado                   33-21508                35-3574355
- - ---------------------------    ---------------    ---------------------------
State or Other Jurisdiction    Commission File    IRS Employer Identification
     of Incorporation              Number                   Number

                    13215 Braun Road, Golden, Colorado 80401
           ----------------------------------------------------------
           Address of Principal Executive Offices, Including Zip Code

                                (303) 477-3455
               --------------------------------------------------
               Registrant's Telephone Number, Including Area Code

ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.

     (a) On June 10, 1996, Lord Abbott, Inc.(the "Registrant"), engaged Davis
& Co., CPA's, P.C. ("Davis & Co."), as its independent accountants for the
fiscal year ended March 31, 1996.  Also on June 10, 1996, Doran Peck, C.P.A.
P.C. ("Doran Peck") was dismissed as the Registrant's independent accountants.

     (b) Doran Peck's reports on the Registrant's financial statements for the
fiscal years ended March 31, 1995 and 1994, contained no adverse opinion or
disclaimer of opinion nor were they qualified as to uncertainty, audit scope
or accounting principles.

     (c) The Registrant's Board of Directors made the decision to engage Davis
& Co.  The Registrant has no audit or similar committee.

     (d) In connection with the prior audits for the fiscal years ended March
31, 1995 and 1994, and during the interim period from March 31, 1995 to June 
10, 1996, there have been no disagreements with Doran Peck on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure.

     (e) The Registrant did not consult with Davis & Co. with regard to any
matter concerning the application of accounting principles to any specific
transactions, either completed or proposed, or the type of audit opinion that
might be rendered with respect to the Registrant's financial statements.

     (f) The Registrant has requested that Doran Peck review the disclosure
and that firm has been given an opportunity to furnish the Registrant with a
letter addressed to the Commission containing any new information,
clarification of the registrant's expression of its views, or the respect in
which it does not agree with the statements made by the Registrant herein. 
Such letter is filed as an exhibit to this Report.

Item 7.  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

     (a) EXHIBITS.

         Exhibit 16.     Letter from Doran Peck, C.P.A. P.C.

                                 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.

                                      LORD ABBOTT, INC.

Dated: June 14, 1996                  By /s/ Mark R. Moldenhauer
                                      ------------------------------------
                                      Mark R. Moldenhauer, President

EX-16

                     DORAN PECK, C.P.A.  P.C.
             1325 South Colorado Boulevard, Suite 408
                      Denver, Colorado 80222
                           303/758-1796
                         FAX 303/758-1825

                          June 12, 1996

Securities and Exchange Commission
450-5th Street, N.W.
Washington, D.C.  20549

RE:  Lord Abbott, Inc.

Gentlemen:

     We have been furnished with a copy of the response to Item 4 of Form 8-K
for the event that occurred on June 10, 1996, filed by our former client, Lord
Abbott, Inc.  We agree with the statements made in response to that item
insofar as they relate to our firm.

                                    Very truly yours,

                                    By /s/ Doran Peck, C.P.A. P.C.
                                       Doran Peck, C.P.A. P.C.