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 (Date of earliest event reported): March 7, 2002

                                 BURST.COM, INC.
               (Exact Name of Registrant as Specified in Charter)

                 (State or Other Jurisdiction of Incorporation)

         0-28079                                       84-1141967
(Commission File Number)                    (IRS Employer Identification No.)

     613 Fourth Street, Suite 201
        Santa Rosa, California                           95404
(Address of Principal Executive Offices)               (Zip Code)

                                 (707) 541-3870
              (Registrant's telephone number, including area code)

                                 Not Applicable
          (Former name or former address, if Changed Since Last Report)

Item 4. Changes in Registrant's Certifying Accountant.

         On March  7,  2002,,  Inc.  (the  "Company")  dismissed  BDO
Seidman,  LLP as the Company's  independent  auditors and appointed  Berenfeild,
Spritzer,  Schecter  and Sheer as the  Company's  independent  auditors  for the
fiscal year ended  December 31,  2001.  The change in  independent  auditors was
recommended  by the  Company's  audit  committee  and  approved  by the Board of
Directors in light of the Company's  reduced  operations  and in order to reduce
auditing expenses.  The independent auditor's report of BDO Seidman, LLP for the
fiscal years ended December 31, 1999 and 2000, dated April 9, 2001,  stated that
"the Company has suffered recurring losses from operations and has a net capital
deficit  that raise  substantial  doubt about its ability to continue as a going
concern."  During  fiscal  years  1999  and  2000  and  through  the date of the
dismissal,  there were no disagreements between the Company and BDO Seidman, LLP
on any  matter  of  accounting  principles  or  practices,  financial  statement
disclosure, or auditing scope or procedure.

Item 7. Financial Statements and Exhibits.

         (c) Exhibits.

         16.      Letter from BDO Seidman,  LLP  regarding  its  concurrence  or
                  disagreement with the statements made in this report.



         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.

Date:  March 12, 2002

                             BURST.COM, INC.

                             By:   /s/ RICHARD A. LANG
                                Richard A. Lang, Chief Executive Officer



     Number                           Description
     ------                           -----------

     16           Letter  from BDO  Seidman,  LLP former  independent  auditors,
                  regarding its concurrence or disagreement  with the statements
                  made in this report.