8-K

 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 9, 2007

Vicon Industries, Inc.

(Exact name of registrant as specified in its charter)

New York	1-7939	11-2160665
(State of Incorporation or	(Commission File Number)	(IRS Employer
Organization)		Identification No.)

89 Arkay Drive, Hauppauge, New York	11788
(Address of Principal Executive Offices)	(Zip Code)

 (631) 952-2288

 (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 2.02    RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On August 9, 2007, the Registrant issued a press release announcing its financial results for its quarter ended June 30, 2007.  A copy of the press release is attached hereto as Exhibit 99.1.

ITEM 9.01    FINANCIAL STATEMENTS AND EXHIBITS

     (d) Exhibits

         The following exhibit is furnished as part of this report:

         99.1  Registrant's Press Release dated August 9, 2007

The information in this Current Report on Form 8-K, including the exhibit, is furnished pursuant to Item 2.02 and shall not be deemed to be "filed" for the purposes of Section  18 of the Securities Exchange Act of 1934, as amended,  (the  "Exchange  Act") or otherwise subject to the liabilities of that section,  nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act.

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SIGNATURE

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.

Dated:  August 10, 2007

                                                                                                                                            ;                                                                                 VICON INDUSTRIES, INC.

                                                                                                                                            ;                                                                                           By: /s/ John M. Badke

                                                                                                                                            ;                                                                                                        John M. Badke

                                                                                                                                            ;                                                                     Senior Vice President, Finance and

                                                                                                                                            ;                                                                                           Chief Financial Officer

                                        

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EXHIBIT INDEX

Exhibit                 Description

  99.1                     Registrant's press release dated August 9, 2007.

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EX-99.1

EXHIBIT 99.1

FOR IMMEDIATE RELEASE

                                           FOR FURTHER INFORMATION:

                                                                                     Vicon Industries: Joan Wolf 

                                                                                                           631/952-2288

                                                            Bliss, Gouverneur & Associates: John Bliss

                                                                                                           212/840-1661

VICON REPORTS THIRD QUARTER RESULTS

HAUPPAUGE, NY, August 09, 2007 - Vicon Industries, Inc. (Amex: VII), a leading designer and producer of video security and surveillance systems, today reported operating results for the third fiscal quarter ended June 30, 2007.   The announcement was made by Chairman and CEO Ken Darby, who said the quarter’s operating results reflect both revenue growth and gross margin improvement.

Net sales for the third fiscal quarter were $17.1 million, an increase of 17%, compared with $14.7 million in the third quarter of the prior fiscal year.  Net income totaled $1,035,000 ($.20 per diluted share), compared with net income of $37,000 ($.01 per diluted share) for the same period last fiscal year.

For the nine months, net sales were $51.9 million, an increase of 26%, compared with $41.2 million in the first nine months of the prior fiscal year.  Net income was $2,952,000  ($.60 per diluted share) compared with a net loss of $663,000 ($.15 per share) in the prior year nine-month period.

Commenting on the third quarter results, Mr. Darby said sales in the U.S. grew 6.3% to $8.8 million while foreign sales increased 30.4% to $8.3 million.  Foreign revenues have been strong all year, growing 30.6% year-to-date, while domestic sales have increased 22.3% on a year-to-date basis.  Mr. Darby said the United States Postal Service recently exercised its option to renew, for an additional two years, its exclusive video systems supplier contract with Vicon effective August 1, 2007.  Overall, orders for the June quarter were $16.0 million compared with $14.6 million in the year ago period.

Gross margins in the second quarter improved to 42.1% compared with 40.3% in the prior year quarter, principally as a result of higher margins on IP (internet protocol) networked video products, and the benefit of higher production to fixed overhead.  Operating expenses were $6.1 million, or 35.6% of net sales, compared with $5.9 million or 40% of net sales.  The increase was principally attributable to higher selling and product development costs.

After months of testing, ViconNet® Version 4 was released for shipment to customers beginning August 1^st.  ViconNet Version 4 is a powerful software application that manages both enterprise scale digital and hybrid (analog and digital) video systems and also powers Vicon recorders, servers and network edge devices such as IP cameras.  Sales of ViconNet® based products totaled $5.2 million in the June quarter and $15.7 million in the year-to-date period.  Mr. Darby said in the fourth quarter the Company expects to begin shipments of a new line of Vicon engineered IP cameras called I onyx and a new line of cost effective digital video recorders called Kollector Lite.  “Kollector Lite will bring the power of enterprise level IP video to the price sensitive buyer”, said Mr. Darby.

With regard to the patent litigation, Mr. Darby said in June 2007, the U.S. Patent and Trademark Office (PTO) reaffirmed its Final Rejection of the six claims in the plaintiff’s patent asserted against Vicon.  This represents the third time the PTO has rejected such claims in the re-examination proceedings citing the prior art of Vicon and another defendant.  The plaintiff has appealed the examiner’s decision to the Patent Office Board of Patent Appeals and Interferences.  This is the plaintiff’s last appeal within the Patent Office.  “Once again, we were pleased to see the PTOs examiner’s view affirms our longstanding position that the plaintiff’s patent is invalid”, said Mr. Darby.

Vicon Industries, Inc. designs, manufactures, assembles and markets a wide range of video systems and system components used for security, surveillance, safety and communication purposes by a broad group of end users worldwide.

This news release contains forward-looking statements that involve risks and uncertainties.  Statements that are not historical facts, including statements about the adequacy of reserves, estimated costs, Company intentions, probabilities, beliefs, prospects and strategies and its expectations about expansion into new markets, growth in existing markets, enhanced operating margins or growth in its business, are forward-looking statements that involve risks and uncertainties.  Actual results and events may differ significantly from those discussed in the forward-looking statements and the Company undertakes no obligation to publicly update or revise any forward-looking statements.

 Vicon Industries, Inc.

 Condensed Statements of Operations

 (Unaudited)

	Three Months Ended June 30,				Nine Months Ended June 30,
	2007		2006		2007		2006
Net Sales	$	17,140,000	$	14,675,000	$	51,915,000	$	41,156,000
Gross Profit		7,218,000		5,914,000		21,568,000		16,128,000
Operating income (loss)		1,120,000		54,000		3,159,000		(632,000	)
Income (loss) before income taxes		1,138,000		37,000		3,255,000		(663,000	)
Income tax expense *		103,000		-		303,000		-
Net income (loss)	$	1,035,000	$	37,000	$	2,952,000	$	(663,000	)
Earnings (loss) per share:
Basic	$	.22	$	.01	$	.63	$	(.15	)
Diluted	$	.20	$	.01	$	.60	$	(.15	)
Shares used in computing earnings (loss) per share:
Basic		4,775,000		4,573,000		4,696,000		4,572,000
Diluted		5,060,000		4,668,000		4,905,000		4,572,000

* No U.S. tax provision or benefit was recognized for the periods presented as the Company is utilizing previously unrecognized net operating loss carryforwards.