SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 12b-25

                                                     Commission File Nos. 1-4814

                           NOTIFICATION OF LATE FILING

(Check One): [X] Form 10-KSB
             [ ] Form 11-K
             [ ] Form 20-F
             [ ] Form 10-QSB
             [ ] Form N-SAR

For the Period Ended:   December 31, 2000

[ ]  Transition Report on Form  10-K
[ ]  Transition  Report  on Form 10-Q
[ ]  Transition  Report  on  Form  20-F
[ ]  Transition  Report  on  Form  N-SAR
[ ]  Transition Report on Form 11-K

For the Transition Period Ended: _________________________.

         Nothing in this form shall be  construed  to imply that the  Commission
has verified any information contained herein.

         If the  notification  relates to a portion of the filing checked above,
identify the Item(s) to which the notification relates:

                         PART I. Registrant Information

Full Name of Registrant:            Polymer Research Corp. of America

Former name if applicable:          N/A

Address of principal executive office (Street and Number): 2186 Mill Avenue

City, State and Zip Code: Brooklyn, NY  11234





                        PART II. RULE 12b-25 (b) and (c)

         If the subject report could not be filed without unreasonable effort or
expense  and  the  registrant  seeks  relief  pursuant  to Rule  12b-25(b),  the
following should be completed. (Check appropriate box.)

[X]      (a) The reasons described in reasonable detail in Part III of this form
         could not be eliminated without unreasonable effort or expense;

[X]      (b) The subject annual report, semi-annual report, transition report on
         Form 10-K,  20-F,  11-K or Form N-SAR, or portion thereof will be filed
         on or before the 15th calendar day following the  prescribed  due date;
         or the subject  quarterly report or transition  report on Form 10-Q, or
         portion  thereof  will be filed on or  before  the fifth  calendar  day
         following the prescribed due date; and

[ ]      (c) The accountant's statement or other exhibit required by Rule
         12b-25(c) has been attached if applicable.

                               PART III. Narrative

         State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F,
10-Q,  N-SAR or the transition  report portion thereof could not be filed within
the prescribed time period. (Attach extra sheets if needed.)

         The Company  engaged new auditors for its 2000 audit who were unable to
complete the audit in time to file the Company's Form 10-K on a timely basis.

                           PART IV. Other Information

         (1) Name and  telephone  number of person to  contact in regard to this
notification

Robert W. Forman                       (212)                972-4900
- --------------------------------------------------------------------------------
(Name)                            (Area code)             (Telephone Number)

         (2) Have all other periodic  reports required under Section 13 or 15(d)
of the Securities  Exchange Act of 1934 or Section 30 of the Investment  Company
Act of 1940 during the  preceding 12 months or for such shorter  period that the
registrant was required to file such report(s) been filed?  If the answer is no,
identify report(s).
                                             [X] Yes  [ ] No

         (3) Is it  anticipated  that  any  significant  change  in  results  of
operations  from the  corresponding  period  for the last  fiscal  year  will be
reflected by the  earnings  statements  to be included in the subject  report or
portion thereof?
                                             [X ] Yes  [ ] No

         The Company expects to incur a net loss of  approximately  $315,000 for
2000, compared with net loss of $136,000 for 1999.









                                    SIGNATURE


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
Registrant has duly caused this  notification  to be signed on its behalf by the
undersigned hereunto duly authorized.

Date: April 2, 2001

                              POLYMER RESEARCH CORP. OF AMERICA(Registrant)



                              By: /s/Carl Horowitz
                                  -------------------------
                                  Carl Horowitz, President