8-K

UNITED STATES
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

June 23, 2006
Date of Report
(Date of earliest event reported)

Defense Industries International, Inc.
(Exact name of registrant as specified in its charter)

Nevada
000-30105
84-1421483
(State or other jurisdiction (Commission (IRS Employer Identification
of incorporation) File Number) No.)

8 Brisel Street Industrial Zone Sderot, Israel

(Address of principal executive offices and zip code)

011-972-7-689-1661

(Registrant’s telephone number, including area code)

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):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o 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

        In accordance with Item 304 of Regulation S-B, the following information pertains to the change in Registrant’s Certifying Accountant.

        On June 20, 2006, the Board of Directors of the Registrant appointed Virchow, Krause & Company, LLP an independent member of the Baker Tilly International, as the Registrant’s independent registered public accountants.



SIGNATURE

        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 thereunto duly authorized.

Date: June 23, 2006 Defense Industries International, Inc.

(Registrant)


By: /s/ Baruch Tosh
——————————————
Baruch Tosh
President