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) December 11, 2003

                              GENERAL DEVICES, INC.
           ----------------------------------------------------------
             (Exact name of registrant as specified in its charter)

                                    DELAWARE
       ------------------------------------------------------------------
         (State of other jurisdiction of incorporation or organization)


        0-3125                                       21-0661726
      ----------                                   --------------
(Commission File Number)               (I.R.S. Employer Identification Number)

           376 Main Street, P.O. Box 74, Bedminster, New Jersey 07921
         --------------------------------------------------------------
               (Address of principal executive offices Zip Code)

                                 (908) 234-1881
             ------------------------------------------------------
               Registrant's telephone number, including area code


<PAGE>

Item 4.      Changes in Registrant's Certifying Accounts
------       -------------------------------------------

     On December 11, 2003 the Board of Directors of the Company  retained Amper,
Politziner & Mattia,  P.A. , Certified  Public  Accountants,  as its  certifying
accountant  for the fiscal year ended December 31, 2003,  dismissing  Bederson &
Company LLP.

     No report on the financial  statements of the Company  issued by Bederson &
Company  during  the last two  fiscal  years  contained  an  adverse  opinion or
disclaimer  of opinion,  or was qualified or modified as to  uncertainty,  audit
scope or accounting principles, nor were there any disagreements during the last
two fiscal years and through  December 11, 2003,  between Bederson & Company and
the  Company  concerning  any  matter of  accounting  principles  or  practices,
financial  statement   disclosure,   or  auditing  scope  or  procedure,   which
disagreements  if not resolved  would have  required  Bederson & Company to make
reference to the subject  matter thereof in connection  with its report.  During
the last two fiscal  years and through  December  11,  2003,  none of the events
listed in items (1) through (3) of Item 304(b) of Regulation  S-K have occurred;
and during such period the Company has not  consulted  with Amper,  Politziner &
Mattia  concerning any matter  referred to under  paragraphs (i) or (ii) of Item
304(a)(2) of Regulation S-K.


Item 7.      Financial Statements, Pro Forma Financial Information and Exhibits.
-------      -------------------------------------------------------------------

(c)          Exhibits

16.1         Letter of Bederson & Company LLP, dated December  11, 2003 pursuant
             to Item 304(a)(3) of Regulation S-K.



<PAGE>
                                   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.

                                                  General Devices, Inc.
                                                  -----------------------------
                                                          (Registrant)


                                             By   John W. Galuchie, Jr.
                                                  -----------------------------
                                                  John W. Galuchie, Jr.
                                                  Chairman


                                           Date   December 11, 2003
                                                  -----------------------------
[{"type": "8-K", "sequence": "1", "filename": "gndv8kaud.txt", "secsgml_size_bytes": 4020}]
{"company-data": {"conformed-name": "GENERAL DEVICES INC", "cik": "0000040528", "assigned-sic": "9995", "irs-number": "210661726", "state-of-incorporation": "NJ", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-03125", "film-number": "031048942"}, "business-address": {"street1": "376 MAIN ST", "street2": "PO BOX 74", "city": "BEDMINSTER", "state": "NJ", "zip": "07921", "phone": "9082341881"}, "mail-address": {"street1": "376 MAIN ST", "street2": "PO BOX 74", "city": "BEDMINSTER", "state": "NJ", "zip": "07921"}}
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) December 11, 2003

                              GENERAL DEVICES, INC.
           ----------------------------------------------------------
             (Exact name of registrant as specified in its charter)

                                    DELAWARE
       ------------------------------------------------------------------
         (State of other jurisdiction of incorporation or organization)

        0-3125                                       21-0661726
      ----------                                   --------------
(Commission File Number)               (I.R.S. Employer Identification Number)

           376 Main Street, P.O. Box 74, Bedminster, New Jersey 07921
         --------------------------------------------------------------
               (Address of principal executive offices Zip Code)

                                 (908) 234-1881
             ------------------------------------------------------
               Registrant's telephone number, including area code
Item 4.      Changes in Registrant's Certifying Accounts
------       -------------------------------------------

     On December 11, 2003 the Board of Directors of the Company  retained Amper,
Politziner & Mattia,  P.A. , Certified  Public  Accountants,  as its  certifying
accountant  for the fiscal year ended December 31, 2003,  dismissing  Bederson &
Company LLP.

     No report on the financial  statements of the Company  issued by Bederson &
Company  during  the last two  fiscal  years  contained  an  adverse  opinion or
disclaimer  of opinion,  or was qualified or modified as to  uncertainty,  audit
scope or accounting principles, nor were there any disagreements during the last
two fiscal years and through  December 11, 2003,  between Bederson & Company and
the  Company  concerning  any  matter of  accounting  principles  or  practices,
financial  statement   disclosure,   or  auditing  scope  or  procedure,   which
disagreements  if not resolved  would have  required  Bederson & Company to make
reference to the subject  matter thereof in connection  with its report.  During
the last two fiscal  years and through  December  11,  2003,  none of the events
listed in items (1) through (3) of Item 304(b) of Regulation  S-K have occurred;
and during such period the Company has not  consulted  with Amper,  Politziner &
Mattia  concerning any matter  referred to under  paragraphs (i) or (ii) of Item
304(a)(2) of Regulation S-K.

Item 7.      Financial Statements, Pro Forma Financial Information and Exhibits.
-------      -------------------------------------------------------------------

(c)          Exhibits

16.1         Letter of Bederson & Company LLP, dated December  11, 2003 pursuant
             to Item 304(a)(3) 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.

                                                  General Devices, Inc.
                                                  -----------------------------
                                                          (Registrant)

                                             By   John W. Galuchie, Jr.
                                                  -----------------------------
                                                  John W. Galuchie, Jr.
                                                  Chairman

                                           Date   December 11, 2003
                                                  -----------------------------