FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

April 19, 2007

Date of earliest event reported

LOGIC Devices Incorporated

(Exact name of registrant as specified in its charter)

0-17187

Commission File Number

California

94-2893789

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification Number)

395 West Java Drive, Sunnyvale, California 94089

(Address of principal executive offices)

(Zip Code)

(408) 542-5400

(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 (see General Instruction A.2. below):

[ ] 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 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers

On April 23, 2007, LOGIC Devices Incorporated (the Company) announced that Ms. Kimiko Milheim has resigned her position as Chief Financial Officer, effective April 19, 2007. Ms. Milheim has recently been on maternity leave. Effective immediately, Mr. John Merlesena will act as Chief Financial Officer. Ms. Milheim has agreed to provide assistance to Mr. Merlesena during this transition.

Mr. Merlesena has been the Operations and Accounting Manager with the Company since May 2006.

Item 9.01 Financial Statements and Exhibits

(c) Exhibits

99.1 - Press release entitled, "LOGIC Devices Announces Acting Chief Financial Officer," dated April 23, 2007.

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.

LOGIC Devices Incorporated

(Registrant)

Date: April 23, 2007

By: /s/ William J. Volz

William J. Volz

President and Chief Executive Officer

FOR IMMEDIATE RELEASE

Contact: Bill Volz, President

(408) 542-5400

LOGIC DEVICES ANNOUNCES ACTING CHIEF FINANCIAL OFFICER

SUNNYVALE, Calif. - (April 23, 2007) - LOGIC Devices Incorporated (Nasdaq: LOGC) today announced that Ms. Kimiko Milheim has resigned her position as Chief financial Officer, effective April 19, 2007. Ms. Milheim has recently been on maternity leave and has elected to spend more time with her family. Mr. John Merlesena will serve as acting Chief Financial Officer as a result of Ms. Milheim's departure and Ms. Milheim has agreed to provide assistance to Mr. Merlesena during this transition. Mr. Volz expressed his appreciation to Ms. Milheim for her service over the past seven years.

Mr. Merlesena joined LOGIC Devices in May 2006. He was previously employed by Good Earth Teas, Inc. where he served as the Accounting Manager from 2004 to 2006. Prior to Good Earth Teas, Mr. Merlesena was employed by Able Electronics as Corporate Controller. Mr. Merlesena was the Chief Accounting Officer for Integrated Manufacturing Solutions from 1994 to 2002.

As a result of this transition, LOGIC Devices expects to report results for the quarter ended March 31, 2007 between seven to ten days later than its customary practice, but well within the 45-day statutory reporting time requirement. Mr. Volz indicated that while results for the quarter ended March 31, 2007 were not finalized at this time, he anticipated that the quarter would be reported as comparable to recent quarters and investors should not look upon this change as indicative of any sharp change in the Company's operations.

"Safe Harbor" Statement under the Private Securities Litigation Reform Act of 1995: Any statements in this press release regarding expectations of future events are "forward-looking statements" involving risks and uncertainties, including, but not limited to, market acceptance risks, the effect of economic conditions and shifts in supply and demand, the impact of competitive products and pricing, product development, commercialization and technological difficulties, availability of capital, and capacity and supply constraints. Please refer to the Management Discussion and Analysis of Financial Condition and Results of Operations (MD&A) for a discussion of risks in the most recent LOGIC Devices Annual Report on Form 10-K and the quarterly report under Form 10-Q.

LOGIC Devices is a fabless semiconductor manufacturer focused on developing high performance digital integrated circuits for applications requiring high-density embedded memory, high speed and low power consumption. LOGIC's product solutions meet the requirements of leading broadcast video, medical imaging, surveillance, instrumentation, and telecommunications companies. More information about LOGIC Devices is available at www.logicdevices.com.