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): February 10, 2004

                        Advanced Technologies, Inc.
           (Exact Name of Registrant as Specified in Its Charter)

               (State of Other Jurisdiction of Incorporation)

     0-27175                                           95-4755369
------------------------                   --------------------------------
(Commission File Number)                  (IRS Employer Identification No.)

716 Yarmouth Road, Suite 215, Palos Verde Estates, California      90274
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(Address of Principal Executive Offices)                         (Zip Code)

                               (310) 265-7776
            (Registrant's Telephone Number, Including Zip Code)

       (Former Name or Former Address, if Changed Since Last Report)

Item 4.   Change in Registrant's Certifying Accountant

On February 17, 2004, our independent auditors, Chisholm & Associates,
Certified Public Accountants, informed us that on February 10, 2004, that
firm had merged its operations into Chisholm, Bierwolf & Nilson, LLC.
Chisholm & Associates had audited our financials statements for the two
fiscal years ended September 30, 2002 and 2001 and its reports for each of
the two fiscal years did not contain an adverse opinion, disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope
or accounting principles. There were no disagreements with Chisholm &
Associates on any matter regarding accounting principles or practices,
financial statement disclosure, or auditing scope or procedure during the
past two fiscal years or any subsequent interim period preceding the date
of resignation. Our board of directors approved the change in auditors.

During the two most recent quarter ended December 31, 2003 and the fiscal
years ended September 30, 2003 and 2002, and through February 12, 2004, we
did not consult with Chisholm, Bierwolf & Nilson, LLC regarding either: (i)
the application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered
on our financial statements, and neither a written report was provided to
us nor oral advice was provided that Chisholm, Bierwolf & Nilson, LLC
concluded was an important factor considered by us in reaching a decision
as to the accounting, auditing or financial reporting issue; or (ii) any
matter that was either the subject of a disagreement or a reportable event.

Item 7.   Financial Statements and Exhibits.


     16.1 Letter from Chisholm & Associates


     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: February 18, 2004                      By: /S/ Gary E. Ball
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                                                 Gary E. Ball, President