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 1, 2004

                                   VoIP, Inc.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)



        Texas                         000-28985                  75-2785941
------------------------         --------------------        -------------------
(State of Incorporation)        (Commission File No.)          (IRS Employer
                                                             Identification No.)


         12330 SW 53rd Street, Suite 712, Ft. Lauderdale, Florida 33330
         --------------------------------------------------------------

           (Address of principal execute offices, including zip code)

                                 (954) 434-2000
                                 --------------
              (Registrant's telephone number, including area code)

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




ITEM 4.01    Changes in Registrant's Certifying Accountants

         On  December  1,  2004,  Registrant  retained  the  accounting  firm of
Berkovits,  Lago & Company,  LLP, to conduct an audit of Registrant's  financial
statements for the year ending December 31, 2004, and to issue a report thereon.
The Board of Directors of Registrant  approved the selection of Berkovits,  Lago
and Company, LLP as new independent  auditors.  Neither management nor anyone on
its behalf has consulted  with  Berkovits,  Lago and Company,  LLP regarding the
application  of  accounting  principles  to  a  specified  transaction,   either
completed  or proposed,  or the type of audit  opinion that might be rendered on
the  Registrant's  financial  statements,  and neither a written report nor oral
advice was provided to the  Registrant  that  Berkovits,  Lago and Company,  LLP
concluded was an important  factor  considered  by the  Registrant in reaching a
decision as to the accounting,  auditing or financial reporting issue during the
Registrant's two most recent fiscal years prior to engaging Berkovits,  Lago and
Company, LLP.

                                   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.

Date:    December 1 , 2004              VoIP, INC.
                                        (Registrant)

                                        By: /s/ Steven Ivester                 
                                           -------------------------------------
                                           Steven Ivester
                                           President and Chief Executive Officer