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):
                                 April 14, 2004


                              DIRECT INSITE CORP.
             (Exact Name of Registrant as specified in its charter)


Delaware                            0-20660                  11-2895590
(State or other jurisdiction   (Commission File             (IRS Employer
  of Incorporation)                Number)              Identification Number)


80 Orville Drive, Bohemia, NY                                  11716
(Address of principal executive offices)                     (Zip Code)


       Registrant's telephone number, including area code (631) 244-1500




Item 7.   Financial Statements, Pro Forma Financial Information and Exhibits.

     (c)  Exhibits

     99   Press  release  dated  April 14, 2004  issued by Direct  Insite  Corp.
          ("Registrant").


Item 12.  Results of Operations and Financial Condition

     On April 14, 2004,  the  Registrant  issued a press release  announcing the
Registrant's  financial  results for the fiscal year ended  December 31, 2003. A
copy of the Registrant's press release is attached as Exhibit 99.

     The information in this Form 8-K is being furnished under Item 12 and shall
not be deemed to be "filed" for the purposes of Section 18 of the Securities and
Exchange  Act  of  1934  (the  "Exchange  Act"),  or  otherwise  subject  to the
liabilities of such section,  nor shall such information be deemed  incorporated
by reference in any filing under the Securities Act of 1933 or the Exchange Act,
except as shall be expressly set forth by specific reference in such a filing.

                                   SIGNATURES

     Pursuant to the  requirements  of the  Securities  Exchange Act of 1934, as
amended,  the  Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.


April 15, 2004                               DIRECT INSITE CORP.

                                             By:  /s/ Michael Beecher
                                                  Michael J. Beecher
                                                  Chief Financial Officer