8-K/A

________________________________________________________________________________

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                 _______________

                                   FORM 8-K/A #3

                                 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 24, 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 Amendment No. 3 to Current Report on Form 8-K/A #3 amends the
Current Report on Form 8-K/A #2 filed by DHB Industries, Inc. (the "Company") on
October 16, 2003 (the "Form 8-K"). This Form 8-K/A is being filed solely for the
purpose of filing with the Securities and Exchange Commission (the
"Commission"), pursuant to Item 304(a)(3) of Regulation S-K, a letter from Grant
Thornton LLP ("Grant Thornton") dated October 24, 2003, addressed to the
Commission, stating whether or not they agree with the statements made by the
Company in the Form 8-K/A #2 and, if not, stating the respects in which they do
not agree (the "Grant Thornton Letter"). The Grant Thornton Letter is filed
herewith as Exhibit 16.1 and is incorporated herein by reference.

         In response to the Grant Thornton Letter, Jerome Krantz, chairman of
the Company's Audit Committee, sent Grant Thornton a letter on September 9,
2003, regarding the first bullet in the Grant Thornton Letter (the "Krantz
Letter"). The Krantz Letter states that prior to Mr. Krantz's receipt of the
Grant Thornton Letter on August 20, 2003, no representative of Grant Thornton
informed Mr. Krantz of Grant Thornton's belief that there existed significant
deficiencies constituting material weaknesses in the Company's internal
controls. Furthermore, the Krantz Letter states that at no point before
receiving the Grant Thornton Letter did he understand Grant Thornton as
suggesting that Grant Thornton viewed any deficiency to be material to the
Company. Finally, the Krantz Letter states Grant Thornton, who reviewed the
Company's Form 10-Q for the quarterly period ended June 30, 2003 before the
Company filed it with the Securities & Exchange Commission, did not assert that
any changes or additions to the Form 10-Q should be made or otherwise suggest
that the Company's representations in the Form 10-Q regarding internal controls
were anything other than accurate during the August 13, 2003 conversation or
otherwise.

ITEM 7.   FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

         (c)      Exhibits.

                  16.1    Letter from Grant Thornton LLP to the Securities and
                          Exchange Commission dated October 24, 2003, regarding
                          change in certifying accountant.



                                    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 28, 2003                   By:  /s/ DAWN M. SCHLEGEL
                                               _________________________________
                                               Name:   Dawn M. Schlegel
                                               Title:  Chief Financial Officer





                                  EXHIBIT INDEX


EXHIBIT          DESCRIPTION


 16.1            Letter from Grant Thornton LLP to the Securities and Exchange
                 Commission dated October 24, 2003, regarding change in
                 certifying accountant.

EX-16.1

                                                                    EXHIBIT 16.1


October 24, 2003


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

         Re:  DHB Industries, Inc. (the "Company")

Dear Sir or Madam:

We have read Item 4 of Form 8-K/A #2 dated August 20, 2003 of DHB Industries,
Inc. as filed with the Securities Exchange Commission on October 16, 2003, and
are in agreement with the statements contained therein concerning our firm,
except as follows:

     o   With respect to the first two sentences of paragraph 4, on August 13,
         2003, during a conference call to discuss the June 30, 2003 quarterly
         filing, we did inform the Chair of the Company's Audit Committee that
         we had noted certain matters involving internal control that we
         considered material weaknesses including, but not limited to, the lack
         of disclosure of related party transactions. We informed the Audit
         Committee Chair that a material weakness letter would be issued
         imminently. The letter was provided to the Company on August 20, 2003.

     o   The statement in the third paragraph concerning the Company's lack of
         internal control to prepare financial statements was considered by us
         in determining the nature, timing and extent of procedures performed in
         our audit of the Company's 2002 consolidated financial statements.



Very truly yours,



/s/ GRANT THORNTON LLP