==============================================================================

                    SECURITIES AND EXCHANGE COMMISSION

                          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): September 21, 1998



                           SPARTAN MOTORS, INC.
          (Exact Name of Registrant as Specified in Charter)



                 MICHIGAN             0-13611         38-2078923
         (State or Other Jurisdic-  (Commission      (IRS Employer
          tion of Incorporation)    File Number)   Identification No.)


              1000 REYNOLDS ROAD
             CHARLOTTE, MICHIGAN                        48813
   (Address of principal executive offices)           (Zip Code)


                              (517) 543-6400
           (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.

          During 1998, the Company's management and Audit Committee
obtained competitive proposals for audit services from a selected group of
prominent accounting firms, including the Company's present principal
accountants.  On September 21, 1998, the Board of Directors of the Company
approved the appointment of Ernst & Young LLP as the Company's principal
independent accountant for the fiscal year to begin on January 1, 1999.

          The decisions to invite proposals and to select the proposal of
Ernst & Young LLP were recommended by the Company's Audit Committee.  These
decisions were not to any degree attributable to any disagreement with
Deloitte & Touche LLP on any matter of accounting principles or practices,
financial statement disclosure, auditing scope or procedures or to any
reportable events during the period of Deloitte & Touche LLP's engagement. 
The reports of Deloitte & Touche LLP on the Company's financial statements
for the past two fiscal years did not contain an adverse opinion or a
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.

          In connection with the audits of the Company's financial
statements for each of the two fiscal years ended December 31, 1997, and in
the subsequent interim periods, there were no disagreements with Deloitte &
Touche LLP on any matters of accounting principles or practices, financial
statement disclosure or auditing scope and procedures which, if not
resolved to the satisfaction of Deloitte & Touche LLP would have caused
them to make reference to the matter in their report.

          The Company has delivered a copy of this Form 8-K to Deloitte &
Touche LLP.  A letter to the Securities and Exchange Commission from
Deloitte & Touche LLP stating that Deloitte & Touche LLP agrees with the
above statement will be filed as an exhibit to this report.

ITEM 7.   FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION, AND
EXHIBITS.

     (c)  The following document is filed as an exhibit to this report on
Form 8-K:

          16.  Letter from Deloitte & Touche LLP regarding change in
               certifying accountant.


               [REMAINDER OF PAGE LEFT BLANK INTENTIONALLY]





                                      -2-

                                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.


Dated: September 28, 1998          SPARTAN MOTORS, INC.


                                   By /S/ RICHARD J. SCHALTER
                                        Richard J. Schalter
                                        Secretary, Treasurer and Chief
                                        Financial Officer



































                                      -3-

                               EXHIBIT INDEX


EXHIBIT NUMBER           DOCUMENT


     16          Letter from Deloitte & Touche LLP regarding change in
                 certifying accountant.


                                EXHIBIT 16

DELOITTE &
   TOUCHE LLP
- -------------            -------------------------------------------------
                         Suite 800              Telephone:  (517) 487-2251
                         One Michigan Avenue    Facsimile:  (517) 487-0404
                         120 North Washington Square
                         Lansing, Michigan 48933-1681



September 23, 1998

Mr. Richard Schalter
Chief Financial Officer
Spartan Motors, Inc.
Charlotte, Michigan

Dear Mr. Schalter:

This is to confirm that the client-auditor relationship between Spartan
Motors, Inc. (Commission File No. 0-13611) and Deloitte & Touche LLP has
ceased.

Yours truly,

/s/ Deloitte & Touche LLP

cc:  Office of the Chief Accountant
     SECPS Letter File
     Securities and Exchange Commission
     Mail Stop 9-5
     450 5th Street, N.W.
     Washington, D.C. 20549

     Mr. John Sztykiel, Chief Operating Officer
     Mr. Charles Nihart, Chairperson of the Audit Committee