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      8-K</u></strong></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">Current
      Report</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">Pursuant
      to Section 13 or 15(d) of the Securities Exchange Act of 1934</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="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
      Of
      Report (Date Of Earliest Event Reported): </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>February
      28, 2006</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="center"><font style="DISPLAY: inline; FONT-SIZE: 20pt; FONT-FAMILY: Times New Roman, serif"><strong>THE
      ALPINE GROUP, INC.</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: 12pt; FONT-FAMILY: Times New Roman">(Exact
      Name of Registrant as Specified in its Charter)</font></div>
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      File Number: 000-02249</font></div>
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                Employer Identification No.)</font></div>
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                or Organization)</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"><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>One
      Meadowlands Plaza</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"><strong>East
      Rutherford, New Jersey 07073</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">(Address
      of Principal Executive Offices, Including Zip Code)</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="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(201)
      549-4400</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">(Registrant&#8217;s
      Telephone Number, Including Area Code)</font></div>
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      name or former address, if changed since last report)</font></div>
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      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></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"><font style="DISPLAY: inline; FONT-FAMILY: Wingdings">o</font>
      Written communications
      pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</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"><font style="FONT-FAMILY: Wingdings">o</font>
      Soliciting material pursuant to Rule
      14a-12 under the Exchange Act (17CFR240.14a-12)</font></div>
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      Pre-commencement communications pursuant
      to Rule 14d-2(b) under the Exchange Act (17CFR240.14d-2(b))</font></div>
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      Pre-commencement communications pursuant
      to Rule 13a-4(c) under the Exchange Act (17CFR240.13c-4(c))</font></div><br>
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    <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>Item
      4.01 Changes in Registrant&#8217;s Certifying Accountant</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="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Deloitte
&amp;
Touche
      LLP
      (&#8220;Accountant&#8221;), the independent accountant currently engaged as the principal
      accountant to audit the 2005 consolidated financial statements of The Alpine
      Group, Inc. (&#8220;Registrant&#8221;) communicated to the audit committee of the board of
      directors of Registrant on February 28, 2006 that Accountant will decline to
      stand for reappointment after its completion of the current audit of
      Registrant&#8217;s 2005 consolidated financial statements.</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: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Accountant&#8217;s
      reports on the consolidated financial statements of Registrant for the past
      two
      years ended December 31, 2004 and 2003 did not contain any adverse opinion
      or
      disclaimer of opinion, nor were they qualified or modified as to uncertainty,
      audit scope or accounting principles, except for the inclusion of an explanatory
      paragraph relating to the adoption of the newly issued Statement of Financial
      Accounting Standard (SFAS) No. 145 and SFAS No. 146.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
      Registrant&#8217;s two most recent fiscal years ended December 31, 2004 and 2003 and
      the subsequent interim period preceding such declination of Accountant to stand
      for reappointment, there were no disagreements with Accountant on any matter
      of
      accounting principles or practices, financial statement disclosure or auditing
      scope or procedure, which, if not resolved to the satisfaction of Accountant,
      would have caused it to make reference to the subject matter of any such
      disagreement(s) in connection with its reports covering such periods.
</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
      the Registrant&#8217;s two most recent fiscal years ended December 31, 2004 and 2003
      and the subsequent interim period(s) preceding such declination of Accountant
      to
      stand for reappointment, there were no reportable events, except as
      follows:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
      the interim period preceding such declination of Accountant to stand for
      reappointment, Accountant identified a material weakness relating to interim
      financial reporting relative to the classification of certain of its assets
      and
      discontinued operations in its interim condensed consolidated financial
      statements as of and for the nine months ended September 30, 2005.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Registrant
      has provided Accountant with a copy of this Current Report prior to the filing
      thereof with the United States Securities and Exchange Commission (the
&#8220;Commission&#8221;) and requested Accountant to furnish Registrant with a letter
      addressed to the Commission stating whether Accountant agrees with the
      statements made by Registrant in this Current Report, and, if not, stating
      all
      respects in which it does not agree. Registrant has filed as Exhibit 10.1 hereto
      a copy of Accountant&#8217;s letter in response to such request.</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"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      9.01 Financial Statements and Exhibits</strong></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: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(d)
      Exhibits</font><br></div><br>
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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">&#160;<u>Exhibit
                No.</u></font></div>
            </td>
            <td align="left" valign="top" width="2%" style="border-bottom: medium none;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td valign="top" width="50%" style="border-bottom: medium none;">
              <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"><u>Exhibit</u></font></div>
            </td>
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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">10.1</font></div>
            </td>
            <td align="left" valign="top" width="2%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td align="left" valign="top" width="50%">
              <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">Letter
                of Deloitte and Touche LLP to the United States Securities and Exchange
                Commission dated&#160;March 6</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">,
                2006.</font></div>
            </td>
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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>SIGNATURES</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>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.</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">
      <div>
        <table align="center" bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" width="100%">

            <tr valign="top" bgcolor="#ffffff">
              <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
              <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
              <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Dated:
                March 6, 2006</font></td>
              <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">THE
                ALPINE GROUP,
                INC.</font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td>&#160;</td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">/s/&#160;David
                A.
                Owen</font></td>
            </tr>
            <tr valign="top" bgcolor="#ffffff">
              <td colspan="2"><font style="FONT-FAMILY: " size="1">&#160;</font></td>
              <td align="left">
                <hr style="COLOR: black" align="left" noshade size="2" width="80%"><font size="2">David
                A. Owen</font></td>
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              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Chief
                Financial Officer</font></td>
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      INDEX</u></strong></font></div>
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                No.</u></strong></font></div>
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                of Deloitte and Touche LLP to the United States Securities and Exchange
                Commission dated March 6, 2006.</font></div>
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{"company-data": {"conformed-name": "ALPINE GROUP INC /DE/", "cik": "0000004164", "assigned-sic": "3357", "irs-number": "221620387", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-02249", "film-number": "06667114"}, "business-address": {"street1": "ONE MEADOWLANDS PLAZA", "street2": "SUITE 801", "city": "EAST RUTHERFORD", "state": "NJ", "zip": "07073", "phone": "201-549-4400"}, "mail-address": {"street1": "ONE MEADOWLANDS PLAZA", "street2": "SUITE 801", "city": "EAST RUTHERFORD", "state": "NJ", "zip": "07073"}, "former-company": [{"former-conformed-name": "ALPINE GEOPHYSICAL CORP", "date-changed": "19841202"}, {"former-conformed-name": "ALPINE GEOPHYSICAL ASSOCIATES INC", "date-changed": "19810120"}]}
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
Date
      Of
      Report (Date Of Earliest Event Reported):
February
      28, 2006
THE
      ALPINE GROUP, INC.
(Exact
      Name of Registrant as Specified in its Charter)
Commission
      File Number: 000-02249
Delaware
22-1620387
(State
                or Other Jurisdiction of
(I.R.S.
                Employer Identification No.)
Incorporation
                or Organization)
One
      Meadowlands Plaza
East
      Rutherford, New Jersey 07073
(Address
      of Principal Executive Offices, Including Zip Code)
(201)
      549-4400
(Registrant's
      Telephone Number, Including Area Code)
(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:
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 (17CFR240.14a-12)
o
Pre-commencement communications pursuant
      to Rule 14d-2(b) under the Exchange Act (17CFR240.14d-2(b))
o
Pre-commencement communications pursuant
      to Rule 13a-4(c) under the Exchange Act (17CFR240.13c-4(c))
Item
      4.01 Changes in Registrant's Certifying Accountant
Deloitte
&
Touche
      LLP
      ("Accountant"), the independent accountant currently engaged as the principal
      accountant to audit the 2005 consolidated financial statements of The Alpine
      Group, Inc. ("Registrant") communicated to the audit committee of the board of
      directors of Registrant on February 28, 2006 that Accountant will decline to
      stand for reappointment after its completion of the current audit of
      Registrant's 2005 consolidated financial statements.
Accountant's
      reports on the consolidated financial statements of Registrant for the past
      two
      years ended December 31, 2004 and 2003 did not contain any adverse opinion
      or
      disclaimer of opinion, nor were they qualified or modified as to uncertainty,
      audit scope or accounting principles, except for the inclusion of an explanatory
      paragraph relating to the adoption of the newly issued Statement of Financial
      Accounting Standard (SFAS) No. 145 and SFAS No. 146.
During
      Registrant's two most recent fiscal years ended December 31, 2004 and 2003 and
      the subsequent interim period preceding such declination of Accountant to stand
      for reappointment, there were no disagreements with Accountant on any matter
      of
      accounting principles or practices, financial statement disclosure or auditing
      scope or procedure, which, if not resolved to the satisfaction of Accountant,
      would have caused it to make reference to the subject matter of any such
      disagreement(s) in connection with its reports covering such periods.
During
      the Registrant's two most recent fiscal years ended December 31, 2004 and 2003
      and the subsequent interim period(s) preceding such declination of Accountant
      to
      stand for reappointment, there were no reportable events, except as
      follows:
During
      the interim period preceding such declination of Accountant to stand for
      reappointment, Accountant identified a material weakness relating to interim
      financial reporting relative to the classification of certain of its assets
      and
      discontinued operations in its interim condensed consolidated financial
      statements as of and for the nine months ended September 30, 2005.
Registrant
      has provided Accountant with a copy of this Current Report prior to the filing
      thereof with the United States Securities and Exchange Commission (the
"Commission") and requested Accountant to furnish Registrant with a letter
      addressed to the Commission stating whether Accountant agrees with the
      statements made by Registrant in this Current Report, and, if not, stating
      all
      respects in which it does not agree. Registrant has filed as Exhibit 10.1 hereto
      a copy of Accountant's letter in response to such request.
Item
      9.01 Financial Statements and Exhibits
(d)
      Exhibits
Exhibit
                No.
Exhibit
10.1
Letter
                of Deloitte and Touche LLP to the United States Securities and Exchange
                Commission dated March 6
,
                2006.
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.
Dated:
                March 6, 2006
THE
                ALPINE GROUP,
                INC.
By:
/s/ David
                A.
                Owen
David
                A. Owen
Chief
                Financial Officer
EXHIBIT
      INDEX
Exhibit
                No.
Exhibit
10.1
Letter
                of Deloitte and Touche LLP to the United States Securities and Exchange
                Commission dated March 6, 2006.