Summary of AVITAR INC /DE/

Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits

Item 4.01. Changes in Registrant's Certifying Accountant.

BDO Seidman, LLP (" BDO Seidman"), the independent accountant who was engaged as the principal accountant to audit the registrant's financial statements, resigned, effective October 14, 2008.

BDO Seidman's audit report included in our consolidated financial statements for the years ended September 30, 2007 and 2006 was modified to include an explanatory paragraph regarding recurring losses and working capital and stockholder deficits that raised substantial doubt as to the registrant's ability to continue as a going concern. The audit report contains no other adverse opinion, disclaimer of opinion or modification as to uncertainty, audit scope or accounting principles.

During the fiscal years ended September 30, 2007 and 2006, and any subsequent interim period preceding the resignation of BDO Seidman, there were no disagreements with BDO Seidman on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which disagreements, if not resolved to the satisfaction of BDO Seidman, would have caused it to make reference to the subject matter of the disagreement in connection with its report.

During the fiscal years ended September 30, 2007 and 2006, and any subsequent interim period preceding its resignation, BDO Seidman did not advise the registrant of any reportable events listed in Item 304(a)(1)(v)(A) through (D) of Regulation S-K.

The registrant has provided BDO Seidman with a copy of the disclosures it is making in response to this Item 304(a). The registrant has requested BDO Seidman to furnish the registrant with a letter addressed to the Commission stating whether it agrees with the statements made by the registrant in response to this Item 304(a) and, if not, stating stating the respects in which it does not agree. Such letter is filed as an exhibit to this report.