SECURITIES AND EXCHANGE COMMISSION
                                WASHINGTON, D.C.

                                   FORM 12b-25

                                                Commission File Number 0-20660

                           NOTIFICATION OF LATE FILING



(Check  One):  [ ] Form  10-K and Form 11-K [ ] Form 20-F [X] Form 10-Q [ ] Form
N-SAR

For Period Ended: June 30, 2001
[ ] Transition Report on Form 10-K      [ ] Transition Report on Form 10-Q
[ ] Transition Report on Form 20-F      [ ] Transition Report on Form N-SAR
[ ] Transition Report on Form 11-K
for the Transition Period Ended:_________________
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     Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.
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     If the notification relates to a portion of the filing checked above,
identify the Item(s) to which the notification relates:

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                        Part I - Registrant Information
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Full Name of Registrant:  DIRECT INSITE CORP.
Former Name if applicable:
Address of Principal Executive Office: (street and number)

                                       80 Orville Drive
City, State and Zip Code:              Bohemia, New York 11716
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                       Part II - Rules 12b-25(b) and (c)
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     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 the appropriate box.)


[ ]  (a) The reasons  described  in  reasonable  detail in Part III of this form
     could not be eliminated without unreasonable effort or expense;

[X]  (b) The subject annual report,  semi-annual  report,  transition  report on
     Form 10-K, 20-F, 11-K or Form N-SAR, or portion thereof will be filed on or
     before the 15th  calendar day  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

[X]  (c) The accountant's statement or other exhibit required by Rule 12b- 25(c)
     has been attached if applicable.
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                              Part III - Narrative
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State below in  reasonable  detail the reasons why  Form 10-K, 11-K, 20-F, 10-Q,
N-SAR or the transition  report or portion thereof could not be filed within the
prescribed time period.

The financial statements and related material are not presently available
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                          Part IV - Other Information
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     (1)  Name and telephone number of person to contact in regard to this
notification:
              George Aronson                    631-244-1500

     (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?

                              Presently unknown               [ ] 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.

     DIRECT INSITE CORP. has caused this notification to be signed on its
behalf by the undersigned thereunto duly authorized.

Date:  August 13, 2001              By: /s/ George Aronson
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                                       George Aronson, Chief Financial Officer
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                              ATTENTION

     Intentional misstatements or omissions of fact constitute Federal
Criminal Violations (See 18 U.S.C. 1001).