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): August 18, 2006


                       METROPOLITAN HEALTH NETWORKS, INC.
             (Exact name of registrant as specified in its charter)


                                     Florida
                 (State or other jurisdiction of incorporation)


              001-32361                            65-0635748
      (Commission file number)        (I.R.S. Employer Identification No.)

                     250 Australian Avenue South, Suite 400
                            West Palm Beach, FL 33401
          (Address of principal executive offices, including zip code)


                                 (561) 805-8500
              (Registrant's telephone number, including area code)

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:

|_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))
|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))


<PAGE>


ITEM  4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

      (a)   Dismissal of Previous Independent Registered Public Accounting Firm

      On August 18, 2006,  Metropolitan  Health  Networks,  Inc. (the "Company")
dismissed Kaufman,  Rossin & Co., P.A. ("Kaufman") as its independent registered
public  accounting  firm.  The  decision to dismiss  Kaufman was approved by the
Audit Committee of the Company's Board of Directors.

      Kaufman's audit reports on the Company's financial  statements for the two
most recent  fiscal years did not contain an adverse  opinion or a disclaimer of
opinion and were not  qualified  or modified as to  uncertainty,  audit scope or
accounting principles.  The audit reports of Kaufman on management's  assessment
of the  effectiveness  of internal  control  over  financial  reporting  and the
effectiveness  of internal  control over financial  reporting as of December 31,
2005 and 2004 did not contain an adverse  opinion or  disclaimer  of opinion and
were not  qualified  or modified as to  uncertainty,  audit scope or  accounting
principles.  During  the  Company's  two most  recent  fiscal  years  and in the
subsequent  interim period from January 1, 2006 through  August 18, 2006,  there
were:

            (i) no  disagreements  between the Company and Kaufman on any matter
of  accounting  principles  or  practices,  financial  statement  disclosure  or
auditing  scope  or  procedure,  which  disagreements,  if not  resolved  to the
satisfaction  of Kaufman,  would have caused  Kaufman to make  reference  to the
subject matter of the disagreement in their reports on the financial  statements
for such years; and

            (ii)  no  "reportable  events"  as  that  term  is  defined  in Item
304(a)(1)(v) of Regulation S-K.

The  Company  has  provided  Kaufman  with a copy  of  this  disclosure  and has
requested that Kaufman furnish it with a letter  addressed to the Securities and
Exchange  Commission  stating  whether  or not  Kaufman  agrees  with the  above
statements. A copy of such letter will be filed by amendment to this Form 8-K.

      (b) Engagement of New Independent Registered Public Accounting Firm

      On August 24, 2006,  the Company  engaged Grant Thornton LLP ("GT") as its
new independent registered public accounting firm. The decision to engage GT was
approved by the Audit Committee of the Company's Board of Directors.  During the
Company's two most recent fiscal years and in the subsequent interim period from
January 1, 2006 through  August 24, 2006,  neither the Company nor anyone acting
on its behalf consulted with GT regarding any of the matters or events set forth
in Item 304(a)(2) 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.

Date:  August 24, 2006


                                       METROPOLITAN HEALTH NETWORKS, INC.



                                       By:  /s/ Roberto Palenzuela
                                          ----------------------------
                                       Roberto Palenzuela
                                       Secretary and General Counsel
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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): August 18, 2006

                       METROPOLITAN HEALTH NETWORKS, INC.
             (Exact name of registrant as specified in its charter)

                                     Florida
                 (State or other jurisdiction of incorporation)

              001-32361                            65-0635748
      (Commission file number)        (I.R.S. Employer Identification No.)

                     250 Australian Avenue South, Suite 400
                            West Palm Beach, FL 33401
          (Address of principal executive offices, including zip code)

                                 (561) 805-8500
              (Registrant's telephone number, including area code)

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:

|_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))
|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))
ITEM  4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

      (a)   Dismissal of Previous Independent Registered Public Accounting Firm

      On August 18, 2006,  Metropolitan  Health  Networks,  Inc. (the "Company")
dismissed Kaufman,  Rossin & Co., P.A. ("Kaufman") as its independent registered
public  accounting  firm.  The  decision to dismiss  Kaufman was approved by the
Audit Committee of the Company's Board of Directors.

      Kaufman's audit reports on the Company's financial  statements for the two
most recent  fiscal years did not contain an adverse  opinion or a disclaimer of
opinion and were not  qualified  or modified as to  uncertainty,  audit scope or
accounting principles.  The audit reports of Kaufman on management's  assessment
of the  effectiveness  of internal  control  over  financial  reporting  and the
effectiveness  of internal  control over financial  reporting as of December 31,
2005 and 2004 did not contain an adverse  opinion or  disclaimer  of opinion and
were not  qualified  or modified as to  uncertainty,  audit scope or  accounting
principles.  During  the  Company's  two most  recent  fiscal  years  and in the
subsequent  interim period from January 1, 2006 through  August 18, 2006,  there
were:

            (i) no  disagreements  between the Company and Kaufman on any matter
of  accounting  principles  or  practices,  financial  statement  disclosure  or
auditing  scope  or  procedure,  which  disagreements,  if not  resolved  to the
satisfaction  of Kaufman,  would have caused  Kaufman to make  reference  to the
subject matter of the disagreement in their reports on the financial  statements
for such years; and

            (ii)  no  "reportable  events"  as  that  term  is  defined  in Item
304(a)(1)(v) of Regulation S-K.

The  Company  has  provided  Kaufman  with a copy  of  this  disclosure  and has
requested that Kaufman furnish it with a letter  addressed to the Securities and
Exchange  Commission  stating  whether  or not  Kaufman  agrees  with the  above
statements. A copy of such letter will be filed by amendment to this Form 8-K.

      (b) Engagement of New Independent Registered Public Accounting Firm

      On August 24, 2006,  the Company  engaged Grant Thornton LLP ("GT") as its
new independent registered public accounting firm. The decision to engage GT was
approved by the Audit Committee of the Company's Board of Directors.  During the
Company's two most recent fiscal years and in the subsequent interim period from
January 1, 2006 through  August 24, 2006,  neither the Company nor anyone acting
on its behalf consulted with GT regarding any of the matters or events set forth
in Item 304(a)(2) 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.

Date:  August 24, 2006

                                       METROPOLITAN HEALTH NETWORKS, INC.

                                       By:  /s/ Roberto Palenzuela
                                          ----------------------------
                                       Roberto Palenzuela
                                       Secretary and General Counsel