8-K

                                    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): January 24, 2006

                              GENERAL DEVICES, INC.
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             (Exact name of registrant as specified in its charter)

                                    DELAWARE
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            (State of jurisdiction of incorporation or organization)

       000-03125                                    21-0661726
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(Commission File Number)                (I.R.S. Employer Identification Number)

                 153 Greenwood Avenue, Bethel, Connecticut 06801
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                (Address of principal executive offices Zip Code)


                                 (203) 798-1080
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              (Registrant's; telephone number, including area code)


Item 4.01        Changes in Registrant's Certifying Accountants.
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         On January 24, 2006, Amper, Politziner & Mattia, P.C., Certified Public
Accountants, ceased to act as the independent registered public accountant of
Registrant, General Devices, Inc. (the "Company"), and their client-auditor
relationship thereupon ended.

         Pursuant to action by the Company's Board of Directors, the Company
accepted the resignation of Amper, Politziner & Mattia, P.C. in contemplation of
its retaining Child, Van Wagoner & Bradshaw, PLLC, Certified Public Accountants,
as its certifying accountants for the fiscal year ended December 31, 2005.

         On February 9. 2006, pursuant to action taken by its Board of
Directors, the Company so retained Child, Van Wagoner & Bradshaw, PLLC as its
certifying accountants for the fiscal year ended December 31, 2005, replacing
Amper, Politziner & Mattia, P.C.

         No report on the financial statements of the Company issued by Amper
Politziner & Mattia, P.C. during the last two fiscal years contained an adverse
opinion or disclaimer of opinion, or was qualified or modified as to
uncertainty, audit scope or accounting principles, nor were there any
disagreements during the last two fiscal years and through January 24, 2006,
between Amper, Politziner & Mattia, P.C. and the Company concerning any matter
of accounting principles or practices, financial statement, disclosure or
auditing scope or procedure, which disagreements if not resolved would have
required Amper, Politziner & Mattia, P.C. to make reference to the subject
matter thereof in connection with its report. During the last two fiscal years
and through January 24, 2006, none of the events listed in Items (1) through (3)
of Item 304(b) of Regulation S-B has occurred; and during such period the
Company has not consulted with Child, Van Wagoner & Bradshaw PLLC concerning any
matter referred to under paragraph (i) or (ii) of Item 304(a)(2) of Regulation
S-B.

Item 9.01 Financial Statements and Exhibits.

16.1     Letter of Amper, Politziner & Mattia, P.C., dated February 9, 2006,
         pursuant to Item 304 (a)(3) of Regulation S-B.



                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended,
the Registrant has caused this report to be signed on its behalf by undersigned
hereunto duly authorized.

                                      General Devices, Inc.
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                                                 (Registrant)

                                       By /s/ Damien R. Tanaka
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                                       Damien R. Tanaka
                                       President and CEO

EX-16.1

Ex. 16

Exhibit 16.1



February 9, 2006



Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.   20549


Re:  General Devices, Inc.

We have read the statements made by General Devices, Inc. (copy attached), which
we understand will be filed with the United States Securities and Exchange
Commission, pursuant to Item 4.01 of the Form 8-K Report dated February 9, 2006.
We agree with such statements made regarding our Firm. We have no basis to agree
or disagree with other statements made under item 4.

Yours truly,



/s/AMPER, POLITZINER & MATTIA, P.C.
Edison, New Jersey