UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

SCHEDULE 13G

INFORMATION TO BE INCLUDED IN STATEMENTS FILED

PURSUANT TO RULES 13d-1(b), (c) AND (d) AND

AMENDMENTS THERETO FILED PURSUANT TO RULE 13d-2(b)

(Amendment No.     )¹

Transcend Services, Inc

(Name of Issuer)

Common Stock, $.01 par value

(Title of Class of Securities)

893929 20 8

                                (CUSIP Number)                                

December 31, 2003

(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

¨ Rule 13d-1(b)

¨ Rule 13d-1(c)

x Rule 13d-1(d)

¹ The remainder of this cover page shall be filled out for a reporting person’s initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed to be “filed” for the purpose of Section 18 of the Securities Exchange Act of 1934 (“Act”) or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).

(Continued on the following page(s))

CUSIP No. 893929 20 8 13G Page 2 of 5

1.	Name of Reporting Person I.R.S. Identification No. of above person (entities only).             Walter S. Huff, Jr.
2.	Check the Appropriate Box if a Member of a Group (a)  ¨ (b)  ¨
3.	SEC Use Only
4.	Citizenship or Place of Organization             United States

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH   5.    Sole Voting Power                 946,740 shares of Common Stock   6.    Shared Voting Power                 0   7.    Sole Dispositive Power                 946,740 shares of Common Stock   8.    Shared Dispositive Power                 0

9.	Aggregate Amount Beneficially Owned by Each Reporting Person             946,740 shares of Common Stock
10.	Check Box if the Aggregate Amount in Row (9) Excludes Certain Shares ¨
11.	Percent of Class Represented by Amount in Row 9             12.94%
12.	Type of Reporting Person (See Instructions)             IN

Item 1(a).	Name of Issuer. Transcend Services, Inc.
Item 1(b).	Address of Issuer’s Principal Executive Offices. 945 East Paces Ferry Road, Suite, 1475, Atlanta, GA 30326
Item 2(a).	Name of Person Filing. Walter S. Huff, Jr.
Item 2(b).	Address of Principal Business Office or, if none, Residence. 945 East Paces Ferry Road, Suite, 1475, Atlanta, GA 30326
Item 2(c).	Citizenship. United States
Item 2(d).	Title of Class of Securities. Common Stock
Item 2(e).	CUSIP Number. 893929 20 8
Item 3.	If this statement is filed pursuant to Rule 13d-1(b), or 13d-2(b) or (c), check whether the person filing is a: Not applicable
Item 4.	Ownership. (a) Amount Beneficially Owned: 946,740 shares (b) Percent of Class: 12.94%

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	(c)	Number of shares as to which the person has:
		(i)	Sole power to vote or to direct the vote: 946,740
		(ii)	Shared power to vote or to direct the vote: 0
		(iii)	Sole power to dispose or to direct the disposition of: 946,740
		(iv)	Shared power to dispose or to direct the disposition of: 0
Item 5.	Ownership of Five Percent or Less of a Class. Not applicable
Item 6.	Ownership of More than Five Percent on Behalf of Another Person. Not applicable
Item 7.	Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on by the Parent Holding Company. Not applicable
Item 8.	Identification and Classification of Members of the Group. Not applicable
Item 9.	Notice of Dissolution of Group. Not applicable
Item 10.	Certification. Not applicable

Page 4 of 5

SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

Date: February 13, 2004	/s/  Walter S. Huff, Jr.
	Walter S. Huff, Jr.

Attention: Intentional misstatements or omissions of fact constitute Federal criminal

violations (See 18 U.S.C. § 1001).

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