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