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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001169232-05-001745.txt : 20050321
<SEC-HEADER>0001169232-05-001745.hdr.sgml : 20050321
<ACCEPTANCE-DATETIME>20050321104400
ACCESSION NUMBER:		0001169232-05-001745
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050311
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
FILED AS OF DATE:		20050321
DATE AS OF CHANGE:		20050321

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DAXOR CORP
		CENTRAL INDEX KEY:			0000027367
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				132682108
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09999
		FILM NUMBER:		05693289

	BUSINESS ADDRESS:	
		STREET 1:		350 FIFTH AVENUE
		STREET 2:		SUITE 7120
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10118
		BUSINESS PHONE:		2122440555

	MAIL ADDRESS:	
		STREET 1:		350 5TH AVENUE
		STREET 2:		SUITE 7120
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10118

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IDANT CORP
		DATE OF NAME CHANGE:	19730823
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>d63039_8k.htm
<DESCRIPTION>CURRENT REPORT
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>SECURITIES AND EXCHANGE COMMISSION </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Washington, D.C. 20549 </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>FORM 8-K </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>CURRENT REPORT </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Pursuant to Section 13 or 15(d) of </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>The Securities Exchange Act of 1934 </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>March 11, 2005 </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Date of Report </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Date of earliest event reported) </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>DAXOR CORPORATION </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Exact name of registrant as specified in this charter) </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;line-height:80.2%'><b><font SIZE=2>NEW YORK</font></b></p> </td>
        <td width="208" valign=top style='padding:.50pt .50pt .50pt .50pt'>
            <p style='text-align:center'><b><font size=2>001-09999</font></b></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;line-height:80.2%'><font size=1>&nbsp;</font></p> </td>
        <td width="208" valign=top style='padding:.50pt .50pt .50pt .50pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;line-height:80.2%'><b><font size=2>13-2682108  </font></b><b></b></p> </td> </tr>
    <tr>
        <td width="208" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;line-height:50.2%'><font size=2>(State or other jurisdiction </font></p> </td>
        <td width="208" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;line-height:50.2%'><font size=2>(Commission </font></p> </td>
        <td width="208" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;line-height:50.2%'><font size=2>(IRS Employer </font></p> </td> </tr>
    <tr>
        <td width="208" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;line-height:151.2%'><font size=2>of incorporation) </font></p> </td>
        <td width="208" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;line-height:151.2%'><font size=2>File Number) </font></p> </td>
        <td width="208" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;line-height:151.2%'><font size=2>Identification No.) </font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>350 FIFTH AVENUE, SUITE 7120, NEW YORK, NY 10118</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Address and Zip Code of Principal Executive Offices) </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Issuer&#146;s Telephone Number: </font><b><font size=2>(212)244-0555 </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Not Applicable </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Former Name or Former Address, if Changed Since Last Report) </font></p>

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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><b><font size=2>Item 4.01 Changes in Registrant&#146;s Certifying Accountant. </font></b></p>

<p style=' margin-bottom:5pt; margin-top:5pt;text-align:left;'><font size=2>(a) Previous Independent Accountants. </font></p>

<p style=' margin-bottom:5pt; margin-top:5pt;text-align:left;'><font size=2>(i)

On March 11, 2005, the Board of Directors of Daxor Corporation (the &#147;Company&#148;) dismissed Frederick Kaden &amp; Co. as the Company&#146;s independent public accounting firm and appointed Rotenberg Meril Solomon Bertiger &amp; Guttilla, P.C. (&#147;RMSB&amp;G) as the Company&#146;s independent registered public accounting firm. </font></p>

<p style=' margin-bottom:5pt; margin-top:5pt;text-align:left;'><font size=2>(ii) Frederick Kaden &amp; Co.&#146;s reports on our financial statements for the last two fiscal years, ended December 31, 2002 and 2001, have not contained an adverse opinion or disclaimer of opinion, nor have they contained any modifications as to uncertainty, scope or accounting principles. </font></p>

<p style=' margin-bottom:5pt; margin-top:5pt;text-align:left;'><font size=2>(iii) During the last two fiscal years, ended December 31, 2002 and 2001, and since that date through the date hereof, there have been no disagreements with Frederick Kaden &amp; Co. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Frederick Kaden &amp; Co.&#146;s satisfaction, would have caused Frederick Kaden &amp; Co. to make reference to the subject matter of any such disagreements in connection with its reports. </font></p>

<p style=' margin-bottom:5pt; margin-top:5pt;text-align:left;'><font size=2>(iv) Frederick Kaden &amp; Co. is being provided a copy of the disclosures made under this Item 4 simultaneous with the filing hereof and shall be requested to furnish a letter addressed to the Securities and Exchange Commission stating whether or not they agree with the above statements as set forth herein. Frederick Kaden &amp; Co. shall be asked to provide the letter to us so that it can be filed with the Securities and Exchange Commission within ten business days after the filing of this report.</font></p>

<p style=' margin-bottom:5pt; margin-top:5pt;text-align:left;'><font size=2>(b) New Independent Accountants. </font></p>

<p style=' margin-bottom:5pt; margin-top:5pt;text-align:left;'><font size=2>(i) On March 11, 2005, we engaged the firm of Rotenberg, Meril, Solomon, Bertiger and Guttilla, P.C., Saddle Brook, New Jersey, as our independent auditors to audit our financial statements for the fiscal years ended December 31, 2004 and 2003. </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>(ii) We have not consulted with Rotenberg, Meril, Solomon, Bertiger and Guttilla, P.C. during the two years ended December 31, 2004, and during the subsequent period to the date hereof, on either (a) the application of accounting principles, (b) the type of opinion Rotenberg, Meril, Solomon, Bertiger and Guttilla, P.C. might issue on our financial statements, or (c) any other matter that was either the subject of any disagreement between us and our former auditor or a reportable event as described in Item 304(a)(1)(iv) of Regulation S-B promulgated under the Securities Act of 1933, as amended. </font>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:5pt; margin-top:5pt;text-align:left;'><b><font SIZE=2>SIGNATURE(S) </font></b></p>

<p style=' margin-bottom:5pt; margin-top:5pt;text-align:left;'><font size=2>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 hereunto duly authorized. </font></p>

<p style=' margin-bottom:0pt; margin-top:5pt;text-align:left;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp; </font></p> </td>
        <td  colspan="2" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:151.2%'><b><font SIZE=2>DAXOR CORPORATION</font></b></p> </td> </tr>
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        <td width="323" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp; </font></p> </td>
        <td width="27" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp; </font></p> </td>
        <td width="277" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp; </font></p> </td> </tr>
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        <td width="323" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt'><font size=2>&nbsp; </font></p> </td>
        <td width="27" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;line-height:151.2%'><font size=2>By: </font></p> </td>
        <td width="277" valign=top style='border-bottom: solid black .5pt;padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/ Joseph Feldshuh, M.D.</font><font size=2> </font></p> </td> </tr>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp; </font></p> </td>
        <td width="27" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp; </font></p> </td>
        <td width="277" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:151.2%'><font size=2>President, Principal Executive Officer, and Chairman of the Board </font></p> </td> </tr></table>

<p style=' margin-bottom:5pt; margin-top:5pt;text-align:left;'><font size=2>Date: March 14, 2005</font></p>

<p style=' margin-bottom:0pt; margin-top:5pt;text-align:left;'><font size=2>&nbsp;</font></p>

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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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