content: SECURITIES AND EXCHANGE COMMISSION
  Washington, DC 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):  May 28, 2003
  
  
  
  
            CYBER DIGITAL, INC.
  (Exact name of registrant as specified in charter)
  
  
  
  
     New York                          0-13992             11-2644640
  (State or other jurisdiction   (Commission File       (I.R.S. Employer
  of incorporation)                Number)              Identification No.)
  
  
  
  
  400 Oser Avenue, Hauppauge, New York                          11788
     (Address of principal executive offices)                 (Zip Code)
  
  
  
  
  Registrant's telephone number, including area code: (631) 231-1200
  
  
  
  
                                  Not Applicable
         (Former name or former address, if changed since last report)
  
  
  
  
  
  
  
  
  
  ITEM 4.  Changes in Registrant's Certifying Accountant
  
  (a)   On May 28, 2003, Cyber Digital, Inc. (the "Registrant") dismissed
  Albrecht, Viggiano, Zureck & Company, P.C., (the "Former Accountants") as its
  certifying independent accountants and retained Blanchfield, Kober & Company,
  P.C., as its certifying independent accountants.  On May 28, 2003, the
  Registrant's Audit Committee as well as the Board of Directors approved the
  change in auditors.
  
  In connection with the audits of the Registrant's financial statements
  for the fiscal years ended March 31, 2001 and 2002, there were no
  disagreements with the Former Accountants on any matter of accounting
  principals or practices, financial statement disclosure, or auditing scope or
  procedure, which disagreements, if not resolved to the satisfaction of the
  Former Accountants, would have caused them to make reference to the subject
  matter of the disagreement in their report.  Neither of the Former
  Accountant's reports on the Registrant's financial statements for the fiscal
  years ended March 31, 2001 or 2002 contained an adverse opinion or disclaimer
  of opinion, or was modified as to uncertainty, audit scope, or accounting
  principles.
  
  (b)   On May 28, 2003, the Registrant engaged the firm of Blanchfield, Kober &
  Company as its certifying independent accountants for fiscal year ended March
  31, 2003.  Prior to May 28, 2003, neither the Registrant, nor anyone on its
  behalf, had consulted with Blanchfield, Kober & Company concerning the
  application of accounting principles to any specific completed or
  contemplated transaction, or the type of audit opinion that might be rendered
  on the Registrant's financial statements.
  
  ITEM 7.  Exhibits
  
  Exhibit 99(a)
  
  A letter from Albrecht, Viggiano & Zureck & Company (the "Former Accountants")
  addressed to the Securities and Exchange Commission in accordance with Item
  304(a)(3) of Regulation S-K stating that they agree with the Registrant's
  response to Item 4 of the Registrant's Current Report on Form 8-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 thereunto duly authorized.
  
                                                CYBER DIGITAL, INC.
  
  
                                                By: /s/ J.C. Chatpar
                                                Title: President, (Principal
                                                Executive & Financial Officer)
  Date:  May 30, 2003
  
  
  
  [Albrecht, Viggiano, Zureck & Company, P.C. Letterhead]        Exhibit 99(a)
  
  
  May 28, 2003
  
  Securities and Exchange Commission
  450 Fifth Street, NW
  Washington, D.C. 20549
  
  
  Re: Cyber Digital, Inc.
  
  
  Dear Sir or Madam:
  
  Cyber Digital, Inc. (the company) has informed us that it has replaced us with
  Blanchfield, Kober & Company, as the Company's independent accountants for the
  year ending March 31, 2003.
  
  We have read the Item 4 of the Company's Current Report on Form 8-K dated May
  28, 2003 and are in agreement with the statements contained in paragraph (a)
  therein.
  
  Very truly yours,
  
  
  /s/ Albrecht, Viggiano, Zureck & Company, P.C.
  
  ??
  
  
  
  
  
  
  
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text: SECURITIES AND EXCHANGE COMMISSION
  Washington, DC 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):  May 28, 2003
  
            CYBER DIGITAL, INC.
  (Exact name of registrant as specified in charter)
  
     New York                          0-13992             11-2644640
  (State or other jurisdiction   (Commission File       (I.R.S. Employer
  of incorporation)                Number)              Identification No.)
  
  400 Oser Avenue, Hauppauge, New York                          11788
     (Address of principal executive offices)                 (Zip Code)
  
  Registrant's telephone number, including area code: (631) 231-1200
  
                                  Not Applicable
         (Former name or former address, if changed since last report)
  
  ITEM 4.  Changes in Registrant's Certifying Accountant
  
  (a)   On May 28, 2003, Cyber Digital, Inc. (the "Registrant") dismissed
  Albrecht, Viggiano, Zureck & Company, P.C., (the "Former Accountants") as its
  certifying independent accountants and retained Blanchfield, Kober & Company,
  P.C., as its certifying independent accountants.  On May 28, 2003, the
  Registrant's Audit Committee as well as the Board of Directors approved the
  change in auditors.
  
  In connection with the audits of the Registrant's financial statements
  for the fiscal years ended March 31, 2001 and 2002, there were no
  disagreements with the Former Accountants on any matter of accounting
  principals or practices, financial statement disclosure, or auditing scope or
  procedure, which disagreements, if not resolved to the satisfaction of the
  Former Accountants, would have caused them to make reference to the subject
  matter of the disagreement in their report.  Neither of the Former
  Accountant's reports on the Registrant's financial statements for the fiscal
  years ended March 31, 2001 or 2002 contained an adverse opinion or disclaimer
  of opinion, or was modified as to uncertainty, audit scope, or accounting
  principles.
  
  (b)   On May 28, 2003, the Registrant engaged the firm of Blanchfield, Kober &
  Company as its certifying independent accountants for fiscal year ended March
  31, 2003.  Prior to May 28, 2003, neither the Registrant, nor anyone on its
  behalf, had consulted with Blanchfield, Kober & Company concerning the
  application of accounting principles to any specific completed or
  contemplated transaction, or the type of audit opinion that might be rendered
  on the Registrant's financial statements.
  
  ITEM 7.  Exhibits
  
  Exhibit 99(a)
  
  A letter from Albrecht, Viggiano & Zureck & Company (the "Former Accountants")
  addressed to the Securities and Exchange Commission in accordance with Item
  304(a)(3) of Regulation S-K stating that they agree with the Registrant's
  response to Item 4 of the Registrant's Current Report on Form 8-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 thereunto duly authorized.
  
                                                CYBER DIGITAL, INC.
  
                                                By: /s/ J.C. Chatpar
                                                Title: President, (Principal
                                                Executive & Financial Officer)
  Date:  May 30, 2003
  
  [Albrecht, Viggiano, Zureck & Company, P.C. Letterhead]        Exhibit 99(a)
  
  May 28, 2003
  
  Securities and Exchange Commission
  450 Fifth Street, NW
  Washington, D.C. 20549
  
  Re: Cyber Digital, Inc.
  
  Dear Sir or Madam:
  
  Cyber Digital, Inc. (the company) has informed us that it has replaced us with
  Blanchfield, Kober & Company, as the Company's independent accountants for the
  year ending March 31, 2003.
  
  We have read the Item 4 of the Company's Current Report on Form 8-K dated May
  28, 2003 and are in agreement with the statements contained in paragraph (a)
  therein.
  
  Very truly yours,
  
  /s/ Albrecht, Viggiano, Zureck & Company, P.C.
  
  ??
  
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