EXHIBIT 16

February 10, 2004

Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We were  previously  principal  accountants  for  Vicon  Industries,  Inc.  (the
"Company")  and,  under  the  date of  January  14,  2004,  we  reported  on the
consolidated  financial  statements of Vicon Industries,  Inc. as of and for the
years ended September 30, 2003 and 2002. On February 3, 2004, our appointment as
principal  accountants was  terminated.  We have read Vicon  Industries,  Inc.'s
statements  included under Item 4 of its Form 8-K dated February 3, 2004, and we
agree with such statements,  except that (a) we informed the Company of a matter
relating to inadequate  staffing of the  Company's  finance  department  that we
believe  represents a "Reportable Event" within the meaning of Item 304(a)(1)(v)
of  Regulation  S-K, and (b) KPMG is not in a position to agree or disagree with
the Company's  statements  that: (i) the decision to dismiss KPMG was based upon
the  recommendation  of the Audit  Committee of the Board of  Directors  and was
approved by the  Company's  Board of  Directors,  (ii) on February 3, 2004,  the
Audit  Committee  of the Board of  Directors  engaged  BDO  Seidman,  LLP as the
Company's certifying  accountants,  and (iii) the Company has not consulted with
BDO Seidman,  LLP  regarding  the  application  of  accounting  principles  to a
specified transaction or the type of audit opinion that might be rendered on the
Company's consolidated financial statements.


Very truly yours,

/s/  KPMG LLP