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): August 3, 2004


                         AMERICAN BIO MEDICA CORPORATION
             (Exact Name of Registrant as Specified in its Charter)

          New York                     0-28666                14-1702188
 ---------------------------    ----------------------       ------------
(State or Other Jurisdiction   (Commission File Number)     (IRS Employer
      of Incorporation)                                  Identification Number)



                 122 Smith Road, Kinderhook, NY        12106
            ---------------------------------------------------------
            (Address of Principal Executive Offices) (Zip Code)

       Registrant's telephone number, including area code: (800) 227-1243



ITEM 4.      CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

      On August 3, 2004,  PricewaterhouseCoopers  LLP ("PwC") notified  American
Bio  Medica   Corporation  (the   "Registrant")  that  it  will  resign  as  the
Registrant's  independent  registered  public accounting firm upon completion of
the  review  procedures  regarding  the  interim  financial  statements  of  the
Registrant  as of June 30, 2004 and for the three- and  six-month  periods ended
June 30, 2004.The Audit  Committee  of the  Registrant's  Board of  Directors is
currently  in the  process of  selecting  a new  independent  registered  public
accounting firm for the third quarter and fiscal year ending December 31, 2004.

      The reports of PwC on the Registrant's  financial statements as of and for
the years ended  December  31,  2003 and 2002  contained  no adverse  opinion or
disclaimer  of opinion and were not  modified or  qualified  as to  uncertainty,
audit  scope,  or  accounting  principle,  except that their report for the year
ended December 31, 2002 contained  explanatory  language  regarding  substantial
doubt about the Company's ability to continue as a going concern.

      During the years ended  December  31, 2003 and 2002 and through  August 3,
2004,  there have been no  disagreements  with PwC on any  matter of  accounting
principles or practices,  financial  statement  disclosure or auditing  scope or
procedure,  which disagreements if not resolved to the satisfaction of PwC would
have caused them to make  reference  thereto in their  reports on the  financial
statements for such years.

      Except as noted in the following  sentence during the years ended December
31,  2003 and 2002 and  through  August 3, 2004,  there have been no  reportable
events (as defined in  Regulation SB Item  304(a)(1)(iv)(B)(3)).  As reported in
Item 8A in the  Registrants  10KSB for the year ended  December 31, 2003,  there
existed  a  reportable  condition  due  to the  small  size  of  the  accounting
department and the absence of appropriate  segregation of duties at December 31,
2003.  During the first quarter of 2004,  the Company hired a controller and has
since  instituted  additional  controls to improve the  segregation of duties as
noted.

      The Registrant  has requested that PwC furnish it with a letter  addressed
to the Securities and Exchange Commission (the "Commission")  stating whether or
not it  agrees  with  the  above  statements  so that it can be  filed  with the
Commission within ten business days after the filing of the report.

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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.

                                                 AMERICAN BIO MEDICA CORPORATION
                                                 (Registrant)


Dated:  August 10, 2004                          By: /s/ Keith E. Palmer
                                                     ---------------------------
                                                     Keith E. Palmer
                                                     Chief Financial Officer


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