FORM 8-K/A
                                 (Amendment No. 2)

                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549



                    ------------------------------------------


                                 CURRENT REPORT
                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


                                  February 16, 2000
                                   ----------------
                        (Date of earliest event reported)


                              DENTSPLY INTERNATIONAL INC
                              --------------------------
               (Exact name of Company as specified in charter)



         Delaware                      0-16211                39-1434669
         --------                    ---------                ----------
(State of Incorporation)             (Commission             (IRS Employer
                                     File Number)          Identification No.)




570 West College Avenue, York, Pennsylvania                           17405
- ------------------------------------------------------                -----
(Address of principal executive offices)                            (Zip Code)



Company's telephone number including area code ..............(717) 845-7511




                                     Page 1 of 7
                               Exhibit Index on Page 6









Item 4.     Changes in Company's Certifying Accountant.

(a)   Previous independent accountants

   (i)     On March 30, 2000 DENTSPLY International(the Company) dismissed
   KPMG, LLP as the Company's independent accountants for the year ended
   December 31, 1999. PricewaterhouseCoopers LLP was engaged on February 9,
   2000 as the Company's independent accountants for the fiscal year ending
   December 31, 2000.

   (ii) The audit reports of KPMG LLP on the consolidated financial statements
   of DENTSPLY International for the fiscal years ended December 31, 1999 and
   December 31, 1998 did not contain any adverse opinion or disclaimer of
   opinion and were not qualified or modified as to uncertainty, audit scope,
   or accounting principles.

   (iii)The Company's Audit Committee participated in and recommended the
   decision to change independent accountants which was approved by the Board
   of Directors.

   (iv) In connection with its audits for the two fiscal years ended December
   31, 1999 and the subsequent interim period through March 30, 2000, there
   were no disagreements with KPMG LLP on any matter of accounting principles
   or practices, financial statement disclosure, or auditing scope or
   procedure, which disagreement, if not resolved to the satisfaction of KPMG
   LLP, would have caused it to make reference to the subject matter of the
   disagreement in connection with its report, except as described below.
   There was a disagreement involving the Company's reporting of sales, cost
   of sales, receivables and inventories for the third quarter of 1998. This
   disagreement was discussed with the audit committee of the Company's board
   of directors and the Company has authorized KPMG LLP to respond fully to
   the inquiries of PricewaterhousCoopers LLP concerning the subject matter of
   the disagreement.

   Management of the Company believed it had certain exposures relating to
   receivables from dealers located in Asia and the Commonwealth of
   Independent States (CIS) caused by the economic crisis in those geographic
   areas. Accordingly, management recorded a $4,450,000 reduction in third
   quarter sales and a related $1,980,000 reduction in cost of sales to
   reflect the fact that the dealers may not be able to sell all of their
   inventories due to the depressed economic environment and that higher than
   usual levels of product returns would be received. Management believed that
   the anticipated returns should be reflected as a reduction in sales and
   cost of goods sold with a reduction in operating income of $2,470,000.

   KPMG LLP concluded that the reduction in sales and related cost of sales in
   the third quarter were not supportable by the facts presented by management
   of the Company and, therefore, disagreed with the management on this
   matter. KPMG LLP recommended to management that the reductions in sales and
   cost of sales be reversed and that they reasonably estimate any additional
   bad debt provisions that may be necessary for the Asian and CIS
   receivables. Management agreed to reverse its recorded entries related to
   these matters and decided to record an additional bad debt provision for
   $2,470,000 related to receivables due from the dealers in Asia and the CIS.

   (v)     Not applicable.

   (vi) The Company requested that KPMG LLP furnish a letter stating whether
   or not it agrees with the above statements. A copy of this letter dated
   April 6, 2000 is filed as Exhibit 16 to this Amended Form 8-K.

(b)   New independent accountants

   The Company engaged PricewaterhouseCoopers LLP as its new independent
   accountants as of February 9, 2000. During the two most recent fiscal years
   and through March 30, 2000, the Company has not consulted with
   PricewaterhouseCoopers LLP regarding

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   (i)     the application of accounting principles to a specified
   transaction, either completed or proposed;

   (ii) the type of audit opinion that might be rendered on the Company's
   financial statements, and in no case was a written report provided to the
   Company nor was oral advice provided that PricewaterhouseCoopers LLP
   concluded was an important factor considered by the Company in reaching a
   decision as to an accounting, auditing or financial reporting issue; or

   (iii) any matter that was either the subject of a disagreement, as that
   term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related
   instructions to Item 304 of Regulation S-K, or a reportable event, as that
   term is defined in Item 304(a)(1)(v) of Regulation S-K.


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Item 7. Financial Statements and Exhibits

(c)  Exhibits:

     (16)  Letter re change in certifying accountant

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                                 SIGNATURES
                                 ----------



Pursuant to the requirements of the Securities Exchange Act of 1934, the
Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                          DENTSPLY INTERNATIONAL INC
                                          --------------------------
                                              (Company)



                                          /s/William R. Jellison
                                          ------------------
                                          William R. Jellison
                                          Senior Vice President,
                                          Chief Financial Officer


Date: April 6, 2000

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                              EXHIBIT INDEX
                              --------------


Number         Description                   Sequential Page No.
- ------         -----------                   -------------------
16             Letter re change in                   7
               certifying accountant

                                       6
EXHIBIT 16 - CHANGE IN CERTIFYING ACCOUNTANT



April 6, 2000


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sirs:

Dentsply International Inc.



On February 10, 2000,  we were informed  that  Dentsply  International  Inc. had
engaged new principal auditors for the fiscal year ending December 31, 2000, and
chose not to renew our  engagement,  which  would cease upon  completion  of the
audit of Dentsply  International Inc.'s consolidated  financial statements as of
and for the year  ended  December  31,  1999,  and the  issuance  of our  report
thereon.  On March 30, 2000,  our report  included in the Company's  1999 annual
report on Form 10-K was filed with the  Securities and Exchange  Commission.  We
have read Dentsply International Inc.'s statements included under Item 4 of this
Form 8-K/A, and we agree with such statements, except that:

Regarding Item 4(a)(iv),  second  paragraph,  we are not in a position to agree
or  disagree  with  management   statements  as  to  what  management  believed
concerning  certain exposures  related to receivables and anticipated  returns.
Additionally,   regarding   Item   4(a)(iv),   third   paragraph,   KPMG  LLP's
disagreement  related to the entry  recorded by  management to reduce sales and
cost of  sales.  Management's  subsequent  decision  to  establish  a bad  debt
provision was not the subject of our disagreement.

Regarding  Item  4(b),  we are not in a  position  to  agree or  disagree  with
Dentsply  International  Inc.'s  statement  that  during  the two  most  recent
fiscal years and through March 30, 2000,  Dentsply  International  Inc. has not
consulted  with   PricewaterhouseCoopers   LLP  regarding  the  application  of
accounting  principles  to  a  specified   transaction,   either  completed  or
proposed;  the  type of  audit  opinion  that  might be  rendered  on  Dentsply
International  Inc.'s  financial  statements;  that  in no case  was a  written
report  provided nor was oral advice  provided to Dentsply  International  Inc.
that  PricewaterhouseCoopers  LLP concluded was an important factor  considered
by Dentsply  International  Inc.  in  reaching a decision as to an  accounting,
auditing  or  financial  reporting  issue;  or any  matter  that was either the
subject of a  disagreement,  as that term is defined in Item  304(a)(1)(iv)  of
Regulation  S-K and the related  instructions  to Item 304 of Regulation S-K or
a reportable  event as that term is defined in Item  304(a)(1)(v) of Regulation
S-K.


Very truly yours,


/s/ KPMG LLP

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