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):
June 7, 2002 (June 3, 2002)

SURGE COMPONENTS, INC.
(Exact name of registrant as
specified in its charter)


New York                      0-14188     11-2602030
(State or other jurisdiction (Commission (IRS Employer
of incorporation             File Number) Identification No.)

95 East Jefryn Boulevard, Deer Park   NY   11729
(Address of principal executive offices) (Zip Code)


Registrant's telephone number,
including area code: (631) 595-1818


________________________________________
(Former name or former address,
if changed since last report.)



Item 4. Changes in Registrant's Certifying
         Accountant.

On June 3, 2002, we, Surge Components, Inc.
dismissed Eisner, LLP (formerly Richard
A. Eisner & Company, LLP) ("Eisner") as our
principal independent accountant.  On June 3,
2002, we appointed Seligson & Giannattasio,
LLP ("S&G") as our principal accountant to audit
our financial statements.

The reports of Eisner on the Company's financial
statements for the past two 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.

The decision to change accountants was
recommended by our Board of Directors.

Further, we had no disagreements with Eisner
through the date of its dismissal on any
matter of accounting principles or practices,
financial statement disclosure, or auditing scope or
procedure which, if not resolved to the
satisfaction of Eisner would have caused
Eisner to make reference to the subject
matter of the disagreement in connection with
its report.

In addition, during the Company's two most
recent fiscal years, and any subsequent
interim period prior to engaging S&G, neither
we (nor anyone on our behalf) consulted S&G
regarding (i) either: the application of
accounting principles to a specified transaction,
either completed or proposed, or the type of
audit opinion that might be rendered on the
registrant's financial statements; or (ii)
any matter that was either the subject of a
disagreement or a reportable event.

The Company has requested Eisner to furnish
it with a letter addressed to the
Commission stating whether it agrees with
the above statements.  A copy of that letter,
dated June 7, 2002, is filed as Exhibit 99
to this Form 8-K.






            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.


                       SURGE COMPONENTS, INC.


Dated: June 7, 2002    By:/s/Ira Levy
	              Ira Levy, President








          EXHIBIT INDEX



Exhibit 99     Letter from Richard A. Eisner &
               Company, LLP to Surge Components,
               Inc., dated June 7, 2002.

EX-99

EXHIBIT 99


Eisner	 Eisner LLP
		 Accountants and Advisors
		 750 Third Avenue
		 New York, NY 10017-2703
		 Tel: 212.949.8700 Fax: 212.891.4100
		 www.eisnerllp.com

June 7, 2002


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:   Surge Components, Inc.

Gentlemen:

We have read item 4 of Form 8-K dated
June 7, 2002 of Surge Components, Inc. and
are in agreement with the statements concerning
our firm.  We have no basis to agree or
disagree with other statements of the registrant
contained therein.  We did not conduct a
review of the financial statements of Surge
Components, Inc. for any period subsequent
to February 28, 2002.

Very truly yours,


/s/ Eisner LLP_____
Eisner LLP
(formerly Richard A. Eisner & Company, LLP)