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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
      REPORT</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Pursuant
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      Securities Exchange Act of 1934</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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      28,
      2006</font></div>
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      of
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      Castle Educational Corporation</strong></font><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
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      name of registrant as specified in its charter)</font></div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(State
                or other jurisdiction</font></div>
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                incorporation) </font></div>
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                Number) </font></div>
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                Employer</font></div>
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                No.)</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">8th
      Floor, No.&#160;98 Min Chuan Road</font></div>
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      Tien, Taipei, Taiwan R.O.C.</font></div>
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      of Principal Executive Offices and Zip Code) </font></div>
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      telephone number, including area code) </font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>N/A</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Former
      Name or Former Address, if changed since Last Report) </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Check
      the
      appropriate box below if the Form 8-K filing is intended to simultaneously
      satisfy the filing obligation of the registrant under any of the following
      provisions (</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>see
      </em></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">General
      Instruction A.2. below): </font></div>
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      Written
      communications pursuant to Rule&#160;425 under the Securities Act (17 CFR
      230.425) </font></div>
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      Soliciting material pursuant to Rule&#160;14a-12 under the Exchange Act (17 CFR
      240.14a-12) </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">o</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      Pre-commencement communications pursuant to Rule&#160;14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b)) </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">o</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      Pre-commencement communications pursuant to Rule&#160;13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c)) </font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><u>Item
      4.01. Change in Registrant&#8217;s Certifying Accountant</u></strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      August
      14, 2006, the relationship of Kid Castle Educational Corporation ("Kid Castle"
      or the &#8220;Company&#8221;) with its independent registered public accounting firm, Robert
      G. Jeffrey, Certified Public Accountant, of Wayne, New Jersey (&#8220;Jeffrey&#8221;), was
      terminated by mutual agreement. Jeffrey was the Company&#8217;s accounting firm during
      the time when financial statements were filed on Form 10-Q for the periods
      ended
      June 30, 2005 and September 30, 2005. Such Company filings do not contain an
      adverse opinion or a disclaimer of opinion, and were not qualified or modified
      by Jeffrey as to uncertainty, scope, or accounting principle. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
      the period </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">from
      July
      11, 2005, the date on which Jeffrey was retained as the independent registered
      public accountant for Kid Castle, through August 14, 2006 </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">,
      there
      were no disagreements with Jeffrey on any matter of accounting principles or
      practices, financial statement disclosure, or auditing scope or procedure,
      which
      disagreement(s), if not resolved to the satisfaction of Jeffrey, would have
      caused it to make referenc</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">e
      thereto
      in its reports on the f</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">inancial
      statements for such years. During the period that Jeffrey served as the
      Company&#8217;s independent accountant he advised the Company that it should restate
      its financial statements for the second and third quarters of 2005, due to
      the
      discovery of the fund withdrawals by the Company&#8217;s previous </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CFO,
      Yu-En Chiu. Chiu's withdrawals and the Company&#8217;s action with respect thereto are
      more fully described in the Company&#8217;s Form 8-K dated June 23, 2006. The Company
      has agreed with Jeffery that it should restate its 2005 second and third quarter
      financial statements. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company has provided a copy of this Report on Form 8-K to Jeffery and requested
      that he furnish the Company with a letter addressed to the SEC stating whether
      it agrees with the statements made by the Company in response to this item.
      Jeffrey&#8217;s letter is attached hereto as Exhibit 16.1.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      July
      28, 2006, we engaged Brock, Schechter &amp; Polakoff, LLP, as our principal
      accountant, to audit our consolidated financial statements for the year ending
      December 31, 2005. During the years ended December 31, 2005 and 2004, and
      through July 28,2006, neither we (nor anyone on our behalf) consulted Brock,
      Schechter &amp; Polakoff regarding: (i) either: the application of accounting
      principles to a specified transaction, either completed or proposed; or the
      type
      of audit opinion that might be rendered on our financial statements, and neither
      a written nor oral report was provided to us in which a conclusion reached
      by
      the new accountant was an important factor considered by us in reaching a
      decision as to the accounting, auditing or financial reporting issue; or (ii)
      any matter that was either the subject of a &#8220;disagreement&#8221; or a &#8220;reportable
      event&#8221; within the meaning of Item 304 of Regulation S-K</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company has provided a copy of this Report on Form 8-K to Brock, Schechter
&amp;
Polakoff and invited it to furnish, if desired, a letter addressed to the
      Commission containing any new information, clarification, or any respects in
      which it does not agree with the statements made herein. Brock, Schechter &amp;
Polakoff has indicated to the Company that it does not intend to file such
      a
      letter.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURES</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 18pt"></font><font id="TAB1" style="MARGIN-LEFT: 18pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dated:
      August 14, 2006</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="right">&#160;<font size="2">By:</font></div>
            </td>
            <td width="25%" style="border-bottom: black thin solid;"><font size="2">&#160;&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
              /s/ Suang - Yi Pai</font></font></td>
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                Suang-Yi Pai</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Title:
                Chief Financial Officer</font></div>
            </td>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font size="2">INDEX
                TO EXHIBITS</font></div>
            </td>
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            <td width="50%"><font size="2"><u>EXHIBIT NO.</u></font></td>
            <td width="50%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font size="2"><u>DESCRIPTION</u></font></div>
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            <td width="50%"><font size="2">16.1</font></td>
            <td width="50%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font size="2">Letter
                from
                auditor</font></div>
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{"company-data": {"conformed-name": "KID CASTLE EDUCATIONAL CORP", "cik": "0001049011", "assigned-sic": "5040", "irs-number": "592549529", "state-of-incorporation": "FL", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-39629", "film-number": "061033022"}, "business-address": {"street1": "7TH FLOOR", "street2": "127-1 SUNG CHIANG ROAD", "city": "TAIPEI, TAIWAN ROC", "state": "F5", "zip": "00000", "phone": "011886225061688"}, "mail-address": {"street1": "7TH FLOOR", "street2": "127-1 SUNG CHIANG ROAD", "city": "TAIPEI, TAIWAN ROC", "state": "F5", "zip": "00000"}, "former-company": [{"former-conformed-name": "KING BALL INTERNATIONAL TECHNOLOGY CORP", "date-changed": "20020708"}, {"former-conformed-name": "OMNI DOORS INC", "date-changed": "19971104"}]}
UNITED
      STATES
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
July
      28,
      2006
Date
      of
      Report (Date of earliest event reported)
Kid
      Castle Educational Corporation
(Exact
      name of registrant as specified in its charter)
Florida
333-39629
59-2549529
(State
                or other jurisdiction
of
                incorporation)
(Commission
File
                Number)
(I.R.S.
                Employer
Identification
                No.)
8th
      Floor, No. 98 Min Chuan Road
Hsien
      Tien, Taipei, Taiwan R.O.C.
(Address
      of Principal Executive Offices and Zip Code)
(011) 886-2-2218-5996
(Registrant's
      telephone number, including area code)
N/A
(Former
      Name or Former Address, if changed since Last Report)
Check
      the
      appropriate box below if the Form 8-K filing is intended to simultaneously
      satisfy the filing obligation of the registrant under any of the following
      provisions (
see
General
      Instruction A.2. below):
o
Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))
Item
      4.01. Change in Registrant's Certifying Accountant
.
On
      August
      14, 2006, the relationship of Kid Castle Educational Corporation ("Kid Castle"
      or the "Company") with its independent registered public accounting firm, Robert
      G. Jeffrey, Certified Public Accountant, of Wayne, New Jersey ("Jeffrey"), was
      terminated by mutual agreement. Jeffrey was the Company's accounting firm during
      the time when financial statements were filed on Form 10-Q for the periods
      ended
      June 30, 2005 and September 30, 2005. Such Company filings do not contain an
      adverse opinion or a disclaimer of opinion, and were not qualified or modified
      by Jeffrey as to uncertainty, scope, or accounting principle.
During
      the period
from
      July
      11, 2005, the date on which Jeffrey was retained as the independent registered
      public accountant for Kid Castle, through August 14, 2006
,
      there
      were no disagreements with Jeffrey on any matter of accounting principles or
      practices, financial statement disclosure, or auditing scope or procedure,
      which
      disagreement(s), if not resolved to the satisfaction of Jeffrey, would have
      caused it to make referenc
e
      thereto
      in its reports on the f
inancial
      statements for such years. During the period that Jeffrey served as the
      Company's independent accountant he advised the Company that it should restate
      its financial statements for the second and third quarters of 2005, due to
      the
      discovery of the fund withdrawals by the Company's previous
CFO,
      Yu-En Chiu. Chiu's withdrawals and the Company's action with respect thereto are
      more fully described in the Company's Form 8-K dated June 23, 2006. The Company
      has agreed with Jeffery that it should restate its 2005 second and third quarter
      financial statements.
The
      Company has provided a copy of this Report on Form 8-K to Jeffery and requested
      that he furnish the Company with a letter addressed to the SEC stating whether
      it agrees with the statements made by the Company in response to this item.
      Jeffrey's letter is attached hereto as Exhibit 16.1.
On
      July
      28, 2006, we engaged Brock, Schechter & Polakoff, LLP, as our principal
      accountant, to audit our consolidated financial statements for the year ending
      December 31, 2005. During the years ended December 31, 2005 and 2004, and
      through July 28,2006, neither we (nor anyone on our behalf) consulted Brock,
      Schechter & Polakoff regarding: (i) either: the application of accounting
      principles to a specified transaction, either completed or proposed; or the
      type
      of audit opinion that might be rendered on our financial statements, and neither
      a written nor oral report was provided to us in which a conclusion reached
      by
      the new accountant was an important factor considered by us in reaching a
      decision as to the accounting, auditing or financial reporting issue; or (ii)
      any matter that was either the subject of a "disagreement" or a "reportable
      event" within the meaning of Item 304 of Regulation S-K
.
The
      Company has provided a copy of this Report on Form 8-K to Brock, Schechter
&
Polakoff and invited it to furnish, if desired, a letter addressed to the
      Commission containing any new information, clarification, or any respects in
      which it does not agree with the statements made herein. Brock, Schechter &
Polakoff has indicated to the Company that it does not intend to file such
      a
      letter.
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:
      August 14, 2006
By:
/s/ Suang - Yi Pai
Name:
                Suang-Yi Pai
Title:
                Chief Financial Officer
INDEX
                TO EXHIBITS
EXHIBIT NO.
DESCRIPTION
16.1
Letter
                from
                auditor