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): January 10, 2005


                         VOLT INFORMATION SCIENCES, INC.
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             (Exact Name of Registrant as Specified in Its Charter)



          New York                       1-9232                  13-5658129
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(State or Other Jurisdiction           (Commission            (I.R.S. Employer
      of Incorporation)                File Number)          Identification No.)



560 Lexington Avenue, New York, New York                           10022
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(Address of Principal Executive Offices)                         (Zip Code)


                                 (212) 704-2400
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              (Registrant's Telephone Number, Including Area Code)


                                 Not Applicable
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          (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:

[]   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 4.02.  Non-Reliance on Previously Issued Financial Statements or a Related
            Audit Report or Completed Interim Review.

       On  January  10,  2005,  the  Company   determined   that  the  Company's
consolidated  financial  statements  for fiscal  years 2000 through 2003 and the
first two quarters of fiscal 2004,  as previously  issued,  should not be relied
upon as a result of  inappropriate  application  of  accounting  principles  for
revenue recognition by the Company's telephone directory publishing operation in
Uruguay. As a result, the Company will restate in its Annual Report on Form 10-K
for the fiscal  year ended  October  31, 2004 its  previously  issued  financial
results for the fiscal  years 2000  through  2003 and the first two  quarters of
fiscal  2004 and will also file an amended  Annual  Report  for the fiscal  year
ended  November  2,  2003.  The  Company's  operation  in  Uruguay  printed  and
distributed   its   Montevideo   telephone   directory   each  year  during  the
October/November  time frame and revenue  recognition should have taken place in
the first six months of each fiscal year instead of in the fourth quarter of the
preceding fiscal year. This restatement involves only the timing of when certain
advertising  revenue and related costs and expenses are recognized.  Among other
things,  this required  adjusting  $2.5 million in net sales and $0.7 million in
net income  from the fourth  quarter of fiscal  2003 to the first half of fiscal
2004,  $2.1  million in net sales and $0.2 million in net income from the fourth
quarter of fiscal 2002 to the first half of fiscal 2003 and $2.5  million in net
sales and $0.3  million in net income from the fourth  quarter of fiscal 2001 to
the first half of fiscal  2002.  As a result,  for fiscal year 2004 Uruguay will
report a net loss of $2.3 million on net sales of $6.2 million,  compared to the
Company's net income of $33.7  million on net sales of $1.9 billion.  For fiscal
year 2003  Uruguay  will report a net loss of $1.6  million on net sales of $6.8
million,  compared to the  Company's  net income of $4.2 million on net sales of
$1.6  billion.  Additional  information  is contained in the  Company's  Current
Report  on Form 8-K for an  event  dated  January  11,  2005.  The  Company  has
discussed with Ernst & Young LLP, the Company's  independent  registered  public
accounting firm, the matters disclosed in this Current Report on Form 8-K.

       Ernst & Young LLP, the Company's independent registered public accounting
firm,  issued on  January  10,  2005 an  unqualified  opinion  on the  Company's
financial statements for the fiscal year ended October 31, 2004.



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                               S I G N A T U R E S
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      Pursuant to the  requirements  of the Securities  Exchange Act of 1934, as
amended,  the  registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.


                                  VOLT INFORMATION SCIENCES, INC.


Date     January 14, 2005             By: /s/ James J. Groberg
                                      ------------------------------------------
                                      James J. Groberg, Senior Vice President
















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