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): October 10, 2003

                             DYNATRONICS CORPORATION
             (Exact name of registrant as specified in its Charter)

         Utah                             0-12697                87-0398434
(State or other jurisdiction      (Commission File Number)     (IRS Employer
  of incorporation)                                          Identification No.)

7030 Park Centre Drive, Salt Lake City, Utah                    84121
(Address of principal executive offices)                      (Zip Code)

Registrant's Telephone Number, Including Area Code:  (801) 568-7000

ITEM 4.  Change in Registrant's Certifying Accountant.

Effective October 10, 2003, the Audit Committee of the Company's Board of
Directors approved the dismissal of the Company's independent accountants, KPMG
LLP ("KPMG"), and the appointment of Tanner & Co. ("Tanner & Co") as the
Company's independent accountants for the fiscal year ending June 30, 2004. The
reports of KPMG for the fiscal years ended June 30, 2002 and June 30, 2003
contained no adverse opinions, disclaimer of opinion or qualification or
modification as to uncertainty, audit scope or accounting principles, except as

KPMG LLP's report on the financial statements of the Company as of and for the
years ended June 30, 2003 and 2002 contained a separate paragraph stating that
"the Company adopted the provisions of the Financial Accounting Standards
Board's Statement of Financial Accounting Standards No. 142, Goodwill and Other
Intangible Assets, in 2003".

During the Company's fiscal years ended June 30, 2002 and 2003, and the
subsequent interim period through October 10, 2003, there were no disagreements
between the Company and KPMG on any accounting principles or practices,
financial statement disclosure or auditing scope or procedure, which, if not
resolved to the satisfaction of KPMG, would have caused them to make reference
to the subject matter of the disagreement in connection with its report. None of
the "reportable events" described in Item 304(a)(1)(v) of Regulation S-K have
occurred during the fiscal years ended June 30, 2002 and June 30, 2003, or
through the interim period through October 10, 2003.

The Company has provided KPMG with a copy of the disclosures contained herein
and has filed as an exhibit hereto the response of KPMG to the disclosures set

The Company did not consult with Tanner & Co. during the Company's fiscal years
ended June 30, 2002 or 2003, or the subsequent interim period through October
10, 2003, on any matter which was the subject of any disagreement or any
reportable event or on the application of accounting principles to a specified
transaction, either completed or proposed.

Item 7. Financial Statements and Exhibits.

Exhibit 16: Letter from Registrant's prior independent accountants.


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.

                                         DYNATRONICS CORPORATION

                                         By:     /s/ Kelvyn H. Cullimore, Jr.
Date: October 20, 2003                           Kelvyn H. Cullimore, Jr.
                                                 President and CEO