SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549

                                 FORM 8-K/A

                          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

                            Atlas Mining Company
                            --------------------
           (Exact Name of Registrant as Specified in Its Charter)

                                   Idaho
                                   ------
               (State of Other Jurisdiction of Incorporation)


     000-31380                                       82-0096527
-----------------------                    --------------------------------
(Commission File Number)                  (IRS Employer Identification No.)

630 East Mullan Avenue, Osborn, Idaho                              83849
-------------------------------------                            ----------
(Address of Principal Executive Offices)                         (Zip Code)

                               (208) 556-1181
                               --------------
            (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

We are filing this Current Report on 8-K/A to report the merger of our
former auditors into a successor entity, which entity will continue as our
independent auditors.

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 and was therefore
effectively resigning as our auditors.  Chisholm & Associates had audited
our financials statements for the two fiscal years ended December 31, 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.

On February 10, 2004, our board of directors met as a group and determined
to engage Chisholm, Bierwolf & Nilson LLC as our independent auditors to
audit our year ended December 31, 2003 . During the two most recent fiscal
years ended December 31, 2003 and 2002, and through February 10, 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.

     Exhibits

     16.1 Letter from Chisholm & Associates


                                 SIGNATURES

     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.

                                  Registrant


Date: April 22, 2004              By: /S/ William Jacobson
      --------------                  ----------------------------------
                                      William Jacobson, CFO, CEO and
                                      Chairman of the Board