UNITED ~~STATES~~ ~~SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549~~ STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT ~~Current Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934~~ REPORT

~~July~~Pursuant to ~~29,~~Section ~~2005~~13 or 15(d) of the

Securities Exchange Act of 1934

Date of Report (date of earliest event reported): January 18, 2008

DIGITAL VIDEO SYSTEMS, INC.

Delaware	0-28472	77-0333728
(State or Other Jurisdiction of Incorporation or Organization)	Commission File Number	(IRS Employer Identification Number)

(Exact name of Registrant as specified in its charter)

430 Cambridge Avenue, Suite 110 Palo Alto, California 94306

Delaware		000-28472		77-0333728
(State or other jurisdiction of incorporation)		(Commission File No.)		(IRS Employer Identification No.)

357 ~~(650)~~ Castro ~~322-8108~~Street, Suite 5Mountain View, California 94041

(Address ~~Not~~ of ~~Applicable~~ principal executive offices, including Zip Code)

Registrant’s telephone number, including area code: (650) 938-8815

N/A

(Former name or former address if changed since last report)

Check 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-14(c) under the Exchange Act (17 CFR 240.13e-4(c))

Section 4 - Matters Related to Accountants and Financial Statements

Item 4.~~01 Changes~~02 inNon-Reliance ~~Registrant's~~on ~~Certifying~~Previously ~~Accountant.~~Issued Financial Statements or Related Audit Report or Completed Interim Review.

The On Company ~~July~~has ~~29,~~issued ~~2005~~a ~~the~~press ~~Audit~~release ~~Committee~~concerning ofits financial statements for the 2004 ~~Registrant~~fiscal ~~appointed Choi~~year. ~~Kim~~The ~~and~~press ~~Park~~release ~~LLP~~is attached as ~~its independent~~an ~~registered~~exhibit ~~public~~to ~~accounting firm.~~this report.

~~SIGNATURES~~Section 8 - Other Events

~~Pursuant~~Item to8.01 ~~the~~Other ~~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.~~Events

~~DIGITAL~~The Company ~~VIDEO~~has ~~SYSTEMS,~~issued ~~INC.~~the ~~By:~~press ~~/s/~~release ~~Mali~~attached ~~Kuo~~as ~~Mali~~an ~~Kuo~~exhibit ~~Chief~~to ~~Executive Officer~~this report.

~~Date:~~Section 9 ~~August~~- 1,Financial Statements ~~2005~~and Exhibits

Item 9.01

Exhibits

Ex. 99

Press Release dated January 18, 2008.

Signatures

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.

	DIGITAL VIDEO SYSTEMS, INC.

Date: January 18, 2008	By:	/s/ Mali Kuo
		Mali Kuo
		Chief Executive Officer

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