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