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): October 14, 2004


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

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

                                 Not applicable
         (Former name or former address, if changed since last report.)


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 13c-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))




ITEM 4.01.   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

         On October 14, 2004 the Registrant  engaged UHY LLP ("UHY") to serve as
the Registrant's  independent  registered  public accounting firm for the fiscal
year ending December 31, 2004. UHY's engagement as the Registrant's new auditors
will be  effective  for the  fiscal  quarter  ending  September  30,  2004.  The
Registrant's engagement of UHY was approved by its Audit Committee.

         Prior to UHY's  engagement,  the Company  did not consult  with UHY and
receive  either  written or oral  advice from UHY that was an  important  factor
considered  by the  Registrant in reaching a decision as to the  application  of
accounting  principles to a specific completed or contemplated  transaction,  or
the type of audit opinion that might be rendered on the  Registrant's  financial
statements.  In addition,  the  Registrant has not consulted with UHY concerning
any matter that was the subject of a disagreement or a reportable event, each as
described in Item 304(a)(1)(iv) of Regulation S-B.

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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: October 18, 2004       By:   /s/ Keith E. Palmer
                                 -----------------------------------------------
                                    Keith E. Palmer
                                    Chief Financial Officer


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