SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                 _______________

                                  FORM 8-K/A #2

                                 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 20, 2003


                              DHB INDUSTRIES, INC.
________________________________________________________________________________
               (Exact Name of Registrant as Specified in Charter)


          Delaware                   0-22429                 11-3129361
________________________________________________________________________________
(State or Other Jurisdiction       (Commission              (IRS Employer
      of Incorporation)           File Number)           Identification No.)


                555 Westbury Avenue
               Carle Place, New York                              11514
________________________________________________________________________________
     (Address of Principal Executive Offices)                   (Zip Code)


    Registrant's telephone number, including area code: (516) 997-1155
                                                        ______________


                                       N/A
________________________________________________________________________________
          (Former Name or Former Address, if Changed Since Last Report)






ITEM 4.     CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.


         This Form  8-K/A #2 amends the Form 8-K filed by DHB  Industries,  Inc.
(the "Company") on August 27, 2003,  reporting that that on August 20, 2003, the
Company was notified that Grant  Thornton LLP ("Grant  Thornton") had decided to
resign as the Company's independent accountant. Grant Thornton had served as the
Company's  independent  accountants  since May 29, 2002.  Prior to May 29, 2002,
Paritz & Company P.A.  served as the  Company's  independent  accountants  since
January 23,  1998.  Paritz & Company P.A.  issued their report on the  Company's
financial statements for the year ended December 31, 2001. Grant Thornton issued
their report on the Company's  financial  statements for the year ended December
31, 2002.

         During the Company's  most recent  fiscal  years,  the opinion of Grant
Thornton did not contain an adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty,  audit scope or accounting  principles.
During the Company's most recent fiscal years and through August 20, 2003, there
were no disagreements with Grant Thornton on any matter of accounting principles
or practices,  financial  statement  disclosure or auditing  scope or procedure,
which disagreement,  if not resolved to the satisfaction of Grant Thornton would
have caused  Grant  Thornton  to make  reference  to the  subject  matter of the
disagreement in connection with its reports.


         During the Company's  most recent  fiscal years and through  August 20,
2003, there were no "reportable events" as listed in Item 304(a)(1)(v)(A)-(D) of
Regulation  S-K  adopted  by  the  Securities  and  Exchange   Commission   (the
"Commission")   except  that  Grant  Thornton  notified  the  Company  that,  in
connection with its audit of the Company's consolidated financial statements for
the year ended December 31, 2002 for filing with the Company's  Form 10-K/A,  it
identified certain  deficiencies  involving internal control it considered to be
significant deficiencies that, in the aggregate, constituted material weaknesses
under  standards  established  by the American  Institute  of  Certified  Public
Accountants. These deficiencies included the failure to disclose certain related
party transactions in the Company's Form 10-K for the fiscal year ended December
31, 2002, the Company's reliance on substantial  outside assistance from outside
professionals in preparing the Company's financial  statements and understaffing
in the Company's  accounting and finance department.  The Company filed its Form
10-K for the fiscal year ended  December 31, 2002 on March 31, 2003. The Company
subsequently  amended  this Form  10-K on July 24,  2003 to fully  disclose  the
related party transactions.  After further review, Grant Thornton reissued their
audit  report in the  Company's  Form 10-K/A,  which  states that the  Company's
consolidated  financial  statements  presented fairly, in all material respects,
the  consolidated  financial  position of the Company and its subsidiaries as of
December  31,  2002  and  the   consolidated   results  of  its  operations  and
consolidated cash flows for the year ended December 31, 2002, in conformity with
accounting principles generally accepted in the United States.

         Grant Thornton formally  notified the Company of these  deficiencies on
the date of their  resignation.  The Company's  Audit  Committee did not discuss
these deficiencies with Grant Thornton before their resignation. The Company has





authorized  Grant  Thornton  to  discuss  the  subject  matter of each  material
weakness  identified  with the  successor  auditor  subsequently  engaged as the
principal accountant to audit the Company's financial statements. The Company is
in the process of taking the necessary steps to address each of the deficiencies
identified by Grant Thornton.  The Company's  Board of Directors  engaged Weiser
LLP as its new  independent  accountants,  and the  Company  file a Form  8-K on
September 2, 2003 when this selection was made.

         The Company has  provided  Grant  Thornton a copy of this Form 8-K/A #2
prior to its filing with the Commission and requested  Grant Thornton to furnish
the Company with a letter  addressed to the  Commission  stating  whether or not
they agree with the  statements  made by the  Company in response to this Item 4
and, if not,  stating the  respects to which they do not agree.  The Company has
requested that Grant  Thornton  provide the Company with such letter as promptly
as possible so that the Company can file the letter with the  Commission  within
ten business days after filing this report on Form 8-K.




                                    SIGNATURE


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


                                      DHB INDUSTRIES, INC.




Date:  October 15, 2003               By:   /s/ DAWN M. SCHLEGEL
                                           _______________________________

                                           Name:   Dawn M. Schlegel
                                           Title:  Chief Financial Officer