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Report of unscheduled material events or corporate changes.

8-K


                       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



       Date of Report (Date of Earliest Event Reported): January 10, 2001



                      FRONTLINE COMMUNICATIONS CORPORATION
             (Exact name of registrant as specified in its charter)



          Delaware                   000-24223                  13-13950283
(State or other jurisdiction        (Commission               (I.R.S. Employer
      of incorporation)             File Number)             Identification No.)



One Blue Hill Plaza, P.O. Box 1548, Pearl River, New York 10965        
(Address of principal executive offices)               (Zip Code)



Registrant's telephone number, including area code: (845) 623-8553



--------------------------------------------------------------------------------
           Former name or former address, if changed since last report








Item 4.  Changes in Registrant's Certifying Accountant.

(a)(1)

     (i)  On  January  10,  2001,  Frontline  Communications  Corporation.  (the
"Company")  dismissed  BDO  Seidman,  LLP ("BDO") as its  principal  independent
accountant.

     (ii) Neither of BDO's  reports on the  financial  statements of the Company
for the fiscal years ended  December 31, 1998 or December 31, 1999  contained an
adverse opinion or a disclaimer of opinion,  nor was qualified or modified as to
uncertainty, audit scope or accounting principles.

     (iii) The decision to change  accountants  was  recommended and approved by
the Audit  Committee of the Company's  Board of  Directors,  and approved by the
Company's Board of Directors.

     (iv) During the fiscal years ended  December 31, 1998 and December 31, 1999
and during the period from January 1, 2000 through January 10, 2001,  there were
no disagreements  with BDO on any matter of accounting  principles or practices,
financial statement  disclosure or auditing scope or procedure or any reportable
event.

(a)(2)

     On January 10, 2001 the Company engaged  Goldstein Golub Kessler LLP as the
Company's principal independent  accountant to audit the financial statements of
the Company for the year ended December 31, 2000.



Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits.

     (c). Exhibits.

     16. Letter from BDO Seidman, LLP regarding change in certifying accountant.


                                      -2-





                                   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 thereunto duly authorized.




                                          FRONTLINE COMMUNICATIONS CORPORATION


                                          By: /s/ Stephen Cole-Hatchard
                                              ----------------------------------
                                              Stephen Cole-Hatchard
                                              Chief Executive Officer
                                              (Duly authorized officer)



Date: January 12, 2001


                                      -3-




BDO           BDO Seidman, LLP                  330 Madison Avenue
              Accountants and Consultants       New York, New York 10017-5001
                                                Telephone: (212) 885-8000 
                                                Fax: (212) 697-1299
                                             





January 10, 2001




U.S. Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event  that  occurred  on  January  10,  2001 to be filed by our  former  client
Frontline  Communications  Corporations.  We agree with the  statements  made in
response to that Item insofar as they relate to our firm.


Very truly yours,

/s/ BDO Seidman, LLP

BDO Seidman, LLP