EXHIBIT 15.1








The Board of Directors
Vicon Industries, Inc.:



Re:  Registration  Statements  on Form S-8 (Nos.  33-7892,  33-34349,  33-90038,
333-30097 and 333-71410) and Form S-2 (No. 333-46841):


With  respect  to  the  subject  registration  statements,  we  acknowledge  our
awareness  of the use therein of our report dated August 14, 2003 related to our
review of interim financial information.

Pursuant to Rule 436 under the Securities Act of 1933 (the Act),  such report is
not  considered  part of a  registration  statement  prepared or certified by an
accountant,  or a report  prepared  or  certified  by an  accountant  within the
meaning of Sections 7 and 11 of the Act.




                                                  /s/ KPMG LLP


Melville, New York
August 14, 2003