UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                   FORM 8-K/A

                                 CURRENT REPORT
   PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES AND EXCHANGE ACT OF 1934

           Date of Report (Date of earliest reported): March 24, 2004

                               INVICTA GROUP INC.
               (Exact name of registrant as specified in charter)


            Nevada                   333-102555                 91-2051923
(State or other jurisdiction        (Commission               (IRS Employer
      of incorporation)              File Number)            Identification No.)


                         9553 Harding Avenue, Suite 301
                           Miami Beach, Florida 33154
              (Address of principal executive offices) (Zip Code)

       Registrant's telephone number, including area code: (305) 866-6525



ITEM  4.  CHANGE IN REGISTRANTS CERTIFYING AUDITOR

     On  March  23,  2004,  the  Board  of  Directors of Invicta Group Inc. (the
"Company") approved the resignation of the registrant's  Certifying  Accountant,
Dreslin  Financial  Services,  Certified  Public  Accountants  (the  "Former
Accountants")  and  engaged  Larry  Wolfe,  CPA,  Certified  Public  Accountants
(the  "New  Accountants").

     Reports  in  connection  with  audits  of  the two most recent fiscal years
ending  December  31,  2002  and  2001  were  provided  by  the  Former
Accountants.  The  reports  in  connection  with  audits  of the two most recent
fiscals  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,  except  for  going  concern  opinions.

     During  the  period  since the Former Accountant's engagement (inception to
March  23,  2004, which was the  New  Accountant's  engagement  date) there were
no  disagreements  with the Former Accountant, whether resolved or not resolved,
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 the Former Accountant, would have caused it to
make  reference  to  the  subject matter of the disagreements in connection with
its  report.

     On March 23, 2004, the Company engaged the New Accountants as its principal
independent  accountant.  This  decision to engage the New Accountants was taken
upon  the  unanimous  approval  of  the  Board  of  Directors of the Registrant.

     During  the  two  most  recent fiscal years and through March 23, 2004, the
Company  has  not  consulted  with  the  New  Accountants  regarding  either:

1.   the  application  of  accounting  principles  to any specified transaction,
     either  completed  or  proposed, or the type of audit opinion that might be
     rendered  on  the  Company's  financial  statements,  and neither a written
     report  was  provided  to the Company nor oral advice was provided that the
     New Accountants concluded was an important factor considered by the Company
     in  reaching  a  decision  as  to  the  accounting,  auditing  or financial
     reporting  issue;  or

2.   any  matter that was either subject of disagreement or event, as defined in
     Item 304(a)(1)(iv)(A) of Regulation S-B and the related instruction to Item
     304  of Regulation S-B, or a reportable event, as that term is explained in
     Item  304(a)(1)(iv)(A)  of  Regulation  S-B.

ITEM  7.  FINANCIAL  STATEMENTS  AND  EXHIBITS

1.   Letter  from  Dreslin  Financial  Services  LLC,  dated  April  29,  2004.
     (Incorporated  by  referenced  to  Exhibit  99.1  filed on Form 8-K Current
     Report  filed  with  the  Securities  and  Exchange Commission on April 29,
     2004).



                                   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.

                                        INVICTA GROUP INC.



Date: May 11, 2004                      /s/ William G. Forhan
                                        ---------------------
                                        William G. Forhan,
                                        Chief Executive Officer