8-K

                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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) - OCTOBER 23, 2001


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


                           NEW YORK 0-2749 13-1999951
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      (State or other jurisdiction (Commission File Number) (IRS Employer
                     of Incorporation) Identification No.)

              ONE BRIDGE PLAZA, STE. 100, FORT LEE, NJ 07024 28540
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              (Address of principal executive offices) (zip code)


      Registrant's telephone number, including area code - (201) 363-9922

                                      N/A
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         (Former Name or Former Address, if changed since last report)







ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

         On October 23, 2001, Distinctive Devices, Inc. (the "Company) gave
notice to Goldstein Lewin & Co., CPAs ("Goldstein"), which had served as the
Company's independent accountants for the fiscal year ended December 31, 2000,
that the Company decided not to continue the services of Goldstein. On October
23, 2001, the Company engaged Rosen Seymour Shapps Martin & Company LLP
("Rosen"), whose business address is 757 Third Avenue, New York, New York
10017-2049, to act as the Company's independent accountants for the fiscal year
ending December 31, 2001. On October 22, 2001, the Company's Board of Directors
had decided to effect the change in the Company's accountants based upon the
desire to reduce operating costs and to have accountants located in the New York
metropolitan area as the Company's executive offices had been moved to Fort Lee,
New Jersey.

         Goldstein had been the independent accountants of the Company from
February 5, 1998 (inception) through December 31, 2000. The reports by Goldstein
to the Company's audited financial statements for the two years ended December
31, 2000 did not contain an adverse opinion or a disclaimer of opinion nor were
they modified as to uncertainty, audit scope or accounting principles, except
for a modification relating to a "going concern" uncertainty. The Company had no
disagreements with Goldstein on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which, if not resolved to the Goldstein's satisfaction, would have caused it to
make reference to the subject matter of the disagreement in connection with its
reports. Attached as Exhibit 16.1 to this report is a letter from Goldstein
confirming that there were no disagreements with the Company.

         The Company had not consulted with Rosen prior to Rosen's retention on
either application of accounting principles or type of opinion Rosen might
render on the Company's financial statements.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

         (c)   Exhibits

               16.1 Letter from Goldstein Lewin & Co., dated October 24, 2001.


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                                   SIGNATURES

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

                                          DISTINCTIVE DEVICES, INC.
                                          -------------------------
                                          (Registrant)


Dated:  October 24, 2001                  By  /S/ SANJAY S. MODY
                                              ----------------------------------
                                              Sanjay S. Mody, President and CEO



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EX-16

                                                                    EXHIBIT 16.1







Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20546

Re:      Distinctive Devices, Inc. File # 0-2749

         We have read the statements that we understand Distinctive Devices,
Inc. will include under Item 4 of the Form 8-K report it will file regarding the
recent change of auditors. We agree with such statements made with regard to our
firm. We have no basis to agree or disagree with other statements made under
Item 4.

                                             GOLDSTEIN LEWIN & CO
                                             Certified Public Accountants




Boca Raton, Florida
October 24, 2001