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<p align=center><b>SECURITIES AND EXCHANGE COMMISSION<br>
Washington, D.C. 20549</b></p>

<p align=center>&nbsp;</p>

<p align=center><b>FORM 8-K</b></p>

<hr color="#000000" width="90%">

<p align="center">&nbsp;</p>

<p align="center"><b>CURRENT REPORT</b><br>
Pursuant
to Section 13 or 15(d) of<br>
The
Securities and Exchange Act of 1934</p>

<p align=center>Date
of Report (Date of earliest event reported) December 2, 2002</p>

<p align=center>&nbsp;</p>

<p align="center"><b>ARS NETWORKS,INCORPORATED <br>
</b>(Name
of Small Business issuer in its charter)</p>

<p align=center>&nbsp;</p>

<table border=0 cellspacing=0 cellpadding=0 width="737">
 <tr>
  <td width=273 valign=top>
  <p align=center>NEW
  HAMPSHIRE </p>
  </td>
  <td width=234 valign=top>
  <p align=center><b><u>000-25967</u></b></p>
  </td>
  <td width=230 valign=top>
  <p align=center><b><u>14-1805077</u></b></p>
  </td>
 </tr>
 <tr>
  <td width=273 valign=top>
  <p align=center>(State or other
  jurisdiction <br>
  of incorporation or organization)&nbsp;&nbsp; </p>
  </td>
  <td width=234 valign=top>
  <p align="center">(Commission file No.)</p>
  </td>
  <td width=230 valign=top>
  <p align="center">(IRS Employer Identification No.)</p>
  </td>
 </tr>
</table>



<p align="center">100
Walnut Street<br>
&nbsp;Champlain, New York 12919 </p>

<p align=center>(Address
of principal executive offices including zip code)</p>

<p align=center><u>(518)
298-2042<br>
</u>(Registrant's
telephone number including area code)</p>

<p align=center>&nbsp;</p>

<p align=center>&nbsp;</p>

<hr color="#000080">

<p align=center>&nbsp;</p>

<p><b>ITEM
4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT </b> </p>



<p align="justify">On December 2, 2002, Lougen, Valenti, Bookbinder
&amp; Weintraub, LLP (&quot;Lougen&quot;) resigned as the Company's certifying
accountant. Lougen's reports on the Company's financial statements for the two
years ended January 31, 2002 did not contain an adverse opinion or disclaimer
of opinion; however, the audit reports for the years ended January 31, 2002 and
2001 contained an explanatory paragraph regarding the substantial doubt about
the Company's ability to continue as a going concern. The Company's
Shareholders accepted the resignation on December 5, 2002 by the former
certifying accountant and approved the appointment of a new certifying
accountant.&nbsp; During the years ended
January 31, 2002 and 2001, and the subsequent interim period through December
2, 2002 the Company has not had any disagreements with Lougen on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure. The Company has engaged Russell Bedford Stefanou
Mirchandani LLP (&quot; Russell Bedford Stefanou Mirchandani&quot;) as its
certifying accountant as of December 2, 2002 for the Company's fiscal year
ending January 31, 2003. The Company has not consulted Russell Bedford Stefanou
Mirchandani previously.</p>



<p>Lougen's letter, which is required pursuant to Item
304(a)(3) of Regulation S-B, is attached. </p>





<p><b>ITEM 7.&nbsp;&nbsp; FINANCIAL STATEMENTS AND EXHIBITS</b>.</p>



<p><u>Exhibit
No.</u>&nbsp;&nbsp;&nbsp;&nbsp; <u>Description</u></p>



<div align="left">
  <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111">
    <tr>
      <td width="87" align="left" valign="top">16&nbsp;&nbsp; </td>
      <td width="672">Letter from Lougen,
Valenti, Bookbinder &amp; Weintraub, LLP ,Certified Public Accountants to the
Commission, dated December 6, 2002.</td>
    </tr>
  </table>
</div>



<p>SIGNATURES</p>



<p>Pursuant of 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.</p>



<table border=0 cellspacing=0 cellpadding=0 width=742>
 <tr>
  <td width=418 valign=top>
  <p>Dated:
  December 6, 2002</p>
  </td>
  <td width=324 valign=top>
  <p>ARS
  Networks, Inc.</p>
  </td>
 </tr>
 <tr>
  <td width=418 valign=top>

  </td>
  <td width=324 valign=top>

  </td>
 </tr>
 <tr>
  <td width=418 valign=top>

  </td>
  <td width=324 valign=top>
  <p><u>/s/ Sydney A. Harland&nbsp;&nbsp;&nbsp;&nbsp; </u></p>
  </td>
 </tr>
 <tr>
  <td width=418 valign=top>

  </td>
  <td width=324 valign=top>
  <p>&nbsp;&nbsp;&nbsp; Sydney
  A. Harland</p>
  </td>
 </tr>
 <tr>
  <td width=418 valign=top>

  </td>
  <td width=324 valign=top>
  <p>&nbsp;&nbsp;&nbsp; President and Chief<br>&nbsp;&nbsp;&nbsp;
  Executive Officer</p>
  </td>
 </tr>
</table>









<p>&nbsp;</p>







<hr color="#000080">









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{"company-data": {"conformed-name": "ARS NETWORKS INC", "cik": "0001081856", "assigned-sic": "3743", "irs-number": "141805077", "state-of-incorporation": "NH", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-14883", "film-number": "02852106"}, "business-address": {"street1": "100 WALNUT STREET", "city": "CHAMPLAIN", "state": "NY", "zip": "12919", "phone": "5182982042"}, "former-company": {"former-conformed-name": "AMERI-CAN RAILWAY SYSTEMS INC", "date-changed": "19990511"}}
Prepared by e-Services, LLC. - www.edgar2.net
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant
to Section 13 or 15(d) of
The
Securities and Exchange Act of 1934
Date
of Report (Date of earliest event reported) December 2, 2002
ARS NETWORKS,INCORPORATED
(Name
of Small Business issuer in its charter)
NEW
  HAMPSHIRE
000-25967
14-1805077
(State or other
  jurisdiction
of incorporation or organization)
(Commission file No.)
(IRS Employer Identification No.)
100
Walnut Street
Champlain, New York 12919
(Address
of principal executive offices including zip code)
(518)
298-2042
(Registrant's
telephone number including area code)
ITEM
4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On December 2, 2002, Lougen, Valenti, Bookbinder
& Weintraub, LLP ("Lougen") resigned as the Company's certifying
accountant. Lougen's reports on the Company's financial statements for the two
years ended January 31, 2002 did not contain an adverse opinion or disclaimer
of opinion; however, the audit reports for the years ended January 31, 2002 and
2001 contained an explanatory paragraph regarding the substantial doubt about
the Company's ability to continue as a going concern. The Company's
Shareholders accepted the resignation on December 5, 2002 by the former
certifying accountant and approved the appointment of a new certifying
accountant.  During the years ended
January 31, 2002 and 2001, and the subsequent interim period through December
2, 2002 the Company has not had any disagreements with Lougen on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure. The Company has engaged Russell Bedford Stefanou
Mirchandani LLP (" Russell Bedford Stefanou Mirchandani") as its
certifying accountant as of December 2, 2002 for the Company's fiscal year
ending January 31, 2003. The Company has not consulted Russell Bedford Stefanou
Mirchandani previously.
Lougen's letter, which is required pursuant to Item
304(a)(3) of Regulation S-B, is attached.
ITEM 7.   FINANCIAL STATEMENTS AND EXHIBITS
.
Exhibit
No.
Description
16
Letter from Lougen,
Valenti, Bookbinder & Weintraub, LLP ,Certified Public Accountants to the
Commission, dated December 6, 2002.
SIGNATURES
Pursuant of 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:
  December 6, 2002
ARS
  Networks, Inc.
/s/ Sydney A. Harland
Sydney
  A. Harland
President and Chief
Executive Officer