SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12b-25

                                                   Commission File Number 1-9327

                           NOTIFICATION OF LATE FILING

|X| Form 10-K          |_| Form 11-K         |_| Form 20-F         |_| Form 10-Q
|_| Form N-SAR

      For Period Ended: December 31, 2005

|_| Transition Report on Form 10-K           |_| Transition Report on Form 10-Q
|_| Transition Report on Form 20-F           |_| Transition Report on Form N-SAR


      For the Transition Period Ended: _______________________________________

      Nothing in this form shall be construed to imply that the  Commission  has
verified any information contained herein.

         If the notification relates to a portion of the filing checked above,
identify the item(s) to which the notification relates: ________________________

________________________________________________________________________________


                                     PART I
                             REGISTRANT INFORMATION

Full name of registrant:                         Universal Detection Technology
Former name if applicable:
Address of principal executive office:           9595 Wilshire Blvd., Suite 700
City, state and zip code:                        Beverly Hills, California 90212


                                     PART II
                             RULE 12b-25 (b) AND (c)

         If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25 (b), the
following should be completed. (Check box if appropriate.)

         |    (a)    The reasons  described in  reasonable detail in Part III of
         |           this  form  could  not  be  eliminated without unreasonable
         |           effort or expense;
         |    (b)    The subject  annual report,  semi-annual report, transition
         |           report  on  Form 10-K, 20-F, 11-K  or Form 10-Q, or portion
         |           thereof  will  be  filed on or before the 15th calendar day
|X|      |           following the prescribed due date; or the subject quarterly
         |           report  or  transition  report  on  Form  10-Q,  or portion
         |           thereof  will  be filed on or before the fifth calendar day
         |           following the prescribed due date; and
         |    (c)    The  accountant's  statement  or  other exhibit required by
         |           Rule 12b-25(c) has been attached if applicable.



                                    PART III
                                    NARRATIVE

      State below in reasonable  detail the reasons why Form 10-K,  11-K,  20-F,
10-Q,  N-SAR or the transition  report portion thereof could not be filed within
the prescribed time period.

      The  registrant is in the process of preparing and reviewing the financial
information  of the Company.  The process of  compiling  and  disseminating  the
information  required to be included in the Form 10-KSB for the relevant  fiscal
year,  as  well  as the  completion  of the  required  review  of the  Company's
financial  information,  could not be completed without incurring undue hardship
and expense.  The registrant  undertakes the  responsibility to file such annual
report no later than fifteen days after its original date.

                                     PART IV
                                OTHER INFORMATION

(1)  Name  and  telephone  number  of  person  to  contact  in  regard  to  this
notification

   Jacques Tizabi                       (310)                  248-3655
      (Name)                         (Area Code)          (Telephone Number)

(2) Have all other  periodic  reports  required under Section 13 or 15(d) of the
Securities  Exchange Act of 1934 or Section 30 of the Investment  Company Act of
1940  during  the  preceding  12  months  or for such  shorter  period  that the
registrant was required to file such report(s) been filed?  If the answer is no,
identify report(s).

                                 |X| Yes |_| No

(3) Is it anticipated that any significant  change in results of operations from
the  corresponding  period for the last  fiscal  year will be  reflected  by the
earnings statements to be included in the subject report or portion thereof?

                                 |X| Yes |_| No

If so: attach an explanation of the  anticipated  change,  both  narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of the results cannot be made.

      For the year ended  December  31,  2004,  the  registrant  had revenues of
approximately $25,000 and a net loss of approximately $(5,752,732). For the year
ended December 31, 2005, the registrant currently estimates that it had revenues
of approximately $0 and a net loss of approximately  $(3,377,907).  The decrease
in net loss is  attributable  primarily  to  decreased  operational  expenses in
connection with marketing  activities,  consulting  services and capital raising
activities.  Results for the year ended  December  31,  2005  remain  subject to
further  adjustment  and  actual  results  may  differ  significantly  from  the
foregoing estimates.




                         Universal Detection Technology
                   Name of Registrant as Specified in Charter.

Has  caused  this  notification  to be signed on its  behalf by the  undersigned
thereunto duly authorized.


Date: March 31, 2006                     By: /s/ Jacques Tizabi
                                             ------------------
                                             Jacques Tizabi
                                             President, Chief Executive Officer,
                                             Acting Chief Financial Officer