Washington, D.C. 20549

                                    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) December 21, 2004

                           CVD EQUIPMENT CORPORATION
               (Exact Name of Registrant as Specified in Charter)

              New York                   1-16525             11-2621692
     ---------------------------         -------         -----------------
       (State or other Jurisdiction     (Commission        (IRS Employer
    of incorporation or organization)   File Number)     Identification No.)

     1860 Smithtown Avenue, Ronkonkoma, New York                11779
    ------------------------------------------------           -------
    (Address of Principal Executive Offices)                  (Zip Code)

  Registrant's telephone number, including area code (631) 981-7081

  Item 4.01               Changes in Registrant's Certifying Accountants

  Albrecht, Viggiano, Zureck and Company, P.C., our independent
  accountants, have determined to discontinue providing audit services to
  all of its SEC registrants, and solely as a result of such
  determination, have resigned as our independent accountants by
  submitting a letter to the Chairman of the Audit Committee of the Board
  of Directors effective as of December 21, 2004.

  The registrant's financial statements for the years ended December 31,
  2003 and 2002 were audited by Albrecht, Viggiano, Zureck and Company,
  whose report on such financial statements did not include any
  qualification, disclaimer, modification or explanatory paragraph. There
  were no disagreements with Albrecht, Viggiano, Zureck and Company during
  the years ended December 31, 2003 or 2002 or during the period
  subsequent to December 31, 2003 on any matter of accounting principles
  or practices, financial statement disclosure or auditing scope or
  procedure, which if not resolved to the satisfaction of Albrecht,
  Viggiano, Zureck and Company, would have caused them to make reference
  to the subject matter of the disagreement in connection with its report,
  and there were no "reportable events" as that term is defined in Item
  304 (a) (1) (v) of Regulation S-K promulgated by the SEC.

  We have provided Albrecht, Viggiano and Zureck and Company with a copy
  of the disclosures contained in this current report and have requested
  that Albrecht, Viggiano and Zureck and Company furnish us a letter
  addressed to the SEC stating whether it agrees with the statements made
  in Item 4.01 of this current report. A copy of Albrecht, Viggiano and
  Zureck and Company's letter to the SEC, dated December 22, 2004, is
  attached as Exhibit 16 to this current report.

  The audit committee of our board of directors has retained Moore
  Stephens, P.C. as the company's new independent auditors and for tax
  preparation services for fiscal 2004.The engagement was formalized on
  December 21, 2004.

  There have been no consultations with Moore Stephens, P.C. during the
  two most recent fiscal years and any subsequent interim period prior to
  its engagement as the company's new independent auditors.

  Item 7.         Financial Statements and Exhibits.

         (c) Exhibits.

               16.1 Letter from Albrecht, Viggiano, Zureck and Company, P.C.



  Pursuant to the requirements of the Securities and Exchange Act of 1934,
  the registrant has duly caused this report to be signed on its behalf by
  the undersigned hereunto duly authorized.

                                                   CVD EQUIPMENT CORPORATION

                                                    /s/ Leonard A. Rosenbaum
                                              Leonard A. Rosenbaum, Chairman
                                             of the Board, CEO and President

  Dated December 23, 2004
                                                                Exhibit 16.1

          [Letterhead of Albrecht, Viggiano, Zureck and Company, P.C.]

  December 22, 2004

  Securities and Exchange Commission
  450 Fifth Street, N.W.
  Washington, DC 20459

  Re:  CVD Equipment Corporation
  Dear Sir or Madam:

  CVD Equipment Corporation (the company) has informed us that it has
  replaced us with Moore Stephens, P.C., as the Company's independent
  auditors for the year ending December 31, 2004.

  We have read Item 4 of the Company's Current Report on Form 8-K dated
  December 21, 2004 and are in agreement with the statements contained

  Very truly yours,

  /s/ Albrecht, Viggiano, Zureck and Company, P.C.
  Albrecht, Viggiano, Zureck and Company, P.C.