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): August 10, 2005


                                BRITESMILE, INC.
             (Exact name of registrant as specified in its Charter)


         Utah                           1-11064                  87-0410364
(State or other jurisdiction      (Commission File Number)   (IRS Employer
  of incorporation)                                         Identification No.)


460 North Wiget Lane, Walnut Creek, California          94598
(Address of principal executive offices)              (Zip Code)


Registrant's Telephone Number, Including Area Code:  (925) 941-6260



ITEM 4.01 Change in Registrant's Certifying Accountant.

As  previously  announced by  BriteSmile,  Inc.  (the  "Company") in its Current
Report on Form 8-K, filed with the  Securities  and Exchange  Commission on July
22, 2005, the Company's former  independent  registered  public accounting firm,
Deloitte & Touche ("Deloitte") resigned as the Company's independent  registered
public accounting firm, effective as of July 18, 2005.

On  August  10,  2005,  the  Company  engaged  Stonefield  Josephson  as its new
independent   registered   public   accounting   firm  to  audit  the  Company's
consolidated  financial statements for the fiscal year ending December 31, 2005,
and to perform  procedures related to the financial  statements  included in the
Company's quarterly reports on Form 10-Q,  beginning with the quarter ended June
25,  2005.  The  Audit  Committee  of the  Board  of  Directors  of the  Company
participated  in and approved the decision to engage  Stonefield.  During the 52
week periods ended  December 25, 2004,  and December 27, 2003,  and through July
25, 2005 (the date of Stonefield's proposed engagement letter to the Company and
following  the  resignation  of Deloitte),  the Company had not  consulted  with
Stonefield  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 the  Company's  financial  statements,  and
neither a written report was provided to the Company or oral advice was provided
that Stonefield  concluded was an important factor  considered by the Company in
reaching a decision as to the accounting, auditing or financial reporting issue;
or (ii) any manner that was either the subject of a  disagreement,  as that term
is defined in Item  304(a)(1)(v) 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.


                                   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.


                                    BRITESMILE, INC.




                                    By: /s/ Kenneth Czaja
Date: August 12, 2005                   Kenneth Czaja
                                        Chief Financial Officer