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): January 4, 2007

                          GLOBETEL COMMUNICATIONS CORP.
             (Exact Name of Registrant as Specified in Its Charter)

          Delaware                      0-23532                  88-0292161
(State or Other Jurisdiction    (Commission File Number)    (I.R.S. Employer
      of Incorporation)                                     Identification No.)

        9050 Pines Blvd., Suite 255, Pembroke Pines, FL            33024
          (Address of Principal Executive Offices)               (Zip Code)

        Registrant's telephone number, including area code: 954-241-0590


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




Item 4.01 Change in Registrant's Certifying Accountant

            (a) On January 4, 2007, the Audit Committee of the Board of
Directors dismissed Dohan & Co., CPAs PA as the Company's certifying accountant.

During the two years ended December 31, 2005 and the subsequent interim periods
until the change, there were no disagreements with Dohan & Co. 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
Dohan & Co. would have caused them to make reference in connection with their
report to the subject matter of the disagreement, and Dohan & Co. has not
advised the Company of any reportable events as defined in Item 304(a)(1)(v) of
Regulation S-K.

The report of independent registered public accounting firm of Dohan & Co. as of
and for the two years ended December 31, 2005, did not contain any adverse
opinion or disclaimer of opinion, nor was it qualified or modified as to audit
scope or accounting principle.

            (b) On Janaury 4, 2007 the Company engaged McKean Paul Chrycy
Fletcher & Co. as the Company's certifying accountants. During the two years
ended December 31, 2005, and through January 4, 2007, the Company did not
consult with McKean Paul Chrycy Fletcher & Co. regarding any of the matters or
events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.



                                    SIGNATURE

      Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.

                                          GlobeTel Communications Corp.


Dated: January 10, 2007                   By: /s/ Peter Khoury
                                              --------------------------
                                              Peter Khoury
                                              Chief Executive Office