8-K/A

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                                 FORM 8-K/A(1)


                                 CURRENT REPORT


                     PUSUANT TO SECTION 13 OR 15(d) OF THE
                        SECURITIES EXCHANGE ACT OF 1934


                        Date of Report: January 11, 2001


                           EUROPA CRUISES CORPORATION


                                    DELAWARE
                        COMMISSION FILE NUMBER: 0-17529
                   IRS EMPLOYER IDENTIFICATION NO. 59-2935476


                           150-153RD Avenue Suite 202
                          Madeira Beach, Florida 33708
                            (727) 393-2885 Ext. 312


ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT

         1.       At a regularly scheduled meeting of the Board of Directors of
Europa Cruises Corporation held on December 29, 2000 , the Board approved a
resolution to retain Friedman, Alpren & Green LLP as its independent accounting
firm and auditors for the fiscal year ending December 31, 2000 to replace the
firm of BDO Seidman,LLP (BDO) who were dismissed as auditors of the Company
effective January 11, 2001.

         2.       The report of BDO on the Company's financial statements as of
December 31, 1999 and 1998 did not contain an adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principles.

         3.       In connection with the examination of the balance sheet as of
December 31, 1999 and 1998 and the related statements of operations, cash flows
and changes in stockholders equity for the years ended December 31, 1999 and
1998 and for the subsequent period up to the date of dismissal, January 11,
2001, (x) there were no disagreements with BDO on any matters of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of BDO,
would have caused BDO to make a reference to the subject matter of the
disagreements in connection with its reports in the financial statements for
such periods and (y) there were no "reportable events" as that term is
described in Item 304(a)(1)(v) of regulation S-K.

         4.       The Company has requested that BDO furnish it with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the above statements.



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         5.       During the two most recent fiscal years, and through the
subsequent period up to the date of dismissal of BDO, January 11, 2001, the
Company has not consulted with Friedman, Alpren & Green LLP regarding; (1) the
application of accounting principles to a specified transaction, either
completed; (2) the type of audit opinion that might be rendered on the
Company's financial statements, and in no case was a written report provided to
the Company nor was oral advice provided that the Company concluded was an
important factor in reaching a decision as to an accounting, auditing or
financial reporting issue; or (3) any matter concerning a disagreement, as that
term is defined in Item 304(a)(1)(iv) of regulation S-K and the related
instructions to Item 304 of Regulation S-K, or a reportable event with the
former auditor (as described in Regulation S-K Item 304 (a)(1)(v)).


ITEM 7.  Financial Statements, Pro Forma Financial Information and Exhibits.

         (c)      The following exhibits are furnished in accordance with the
         provisions of Item 601 of regulation S-K:


Letter from BDO pursuant to Item 304(a)(3) .


                                   SIGNATURE

Pursuant to the requirement 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.


                                            EUROPA CRUISES CORPORATION


                                            By: /s/ Robert Zimmerman
                                               --------------------------------
                                                    Robert Zimmerman
                                                    Chief Financial Officer


Dated: January 31, 2001

EX-99.1

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                                                                    EXHIBIT 99.1


January 31, 2001


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



Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K/A for
the event that occurred on January 11, 2001, to be filed by our former client,
Europa Cruises Corporation. We agree with the statements made in response to
that Item insofar as they relate to our Firm.

Very truly yours,



/s/ BDO Seidman, LLP
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BDO Seidman, LLP