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): May 5, 2004


                          CUMBERLAND TECHNOLOGIES, INC.

             (Exact name of registrant as specified in its charter)



                                                                     
                Florida                                0-10927                             59-3094503
                -------                                -------                             ----------
    (State or other jurisdiction of           (Commission File Number)          (IRS Employer Identification No.)
            incorporation)




        4311 West Waters Avenue
               Suite 501                                         33614
                                                                 -----
           Tampa, Florida                                     (Zip Code)
        -----------------------
         (Address of principal
          executive offices)


        Registrant's telephone number including area code: (813) 885-2112






ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

As  previously  reported,  on February  26, 2004,  Cumberland  Casualty & Surety
Company ("CCS"), a wholly-owned subsidiary of Cumberland  Technologies,  Inc., a
Florida corporation (the "Company"),  undertook insolvency proceedings by filing
a voluntary petition for rehabilitation for CCS under Chapter 631, Part 1 of the
Florida Statutes (the  "Rehabilitation  Statute") with the Florida Department of
Financial Services (the  "Department").  Under the Rehabilitation  Statute,  the
Department  became the receiver  for CCS, and the  authority of the officers and
directors of CCS over CCS has been suspended until any such authority  should be
redelegated  by the  Department.  Since that date,  CCS has  operated  under the
supervision of the Department.

On April 23, 2004,  the  Department,  acting as the receiver for CCS,  appointed
Carter,  Cartier,  Melby and Guarins CPAs,  P.A. as the new accountant of CCS to
perform the audit of CCS required by insurance  regulations.  The Department did
not take action to  designate  or change the  principal  accountants  of CCS for
purposes of financial reports made with the Securities and Exchange  Commission.
The foregoing actions were taken by the Department  without the participation of
the Board of Directors of the Company.

On May 5, 2004,  Deloitte  & Touche LLP  ("Deloitte")  resigned  as  independent
auditors for the Company  after being  informed that it had been replaced by the
Department as the independent auditors for CCS.

As of the date of its  resignation,  Deloitte had not  performed an audit of the
Company's financial statements for the year ended December 31, 2003.  Deloitte's
reports  on the  consolidated  financial  statements  of  the  Company  and  its
subsidiaries  for the two fiscal years ended  December 31, 2002 and 2001 did not
contain an adverse  opinion or  disclaimer  of opinion and were not qualified or
modified as to uncertainty, audit scope, or accounting principles.

During  the two most  recent  fiscal  years and the  subsequent  interim  period
preceding  Deloitte's  resignation there were no disagreements  with Deloitte on
any  matter  of  accounting   principles  or  practices,   financial   statement
disclosure,  or  auditing  scope or  procedure,  which,  if not  resolved to the
satisfaction of Deloitte,  would have caused it to make reference to the subject
matter  of the  disagreement  with its  reports  on the  Company's  consolidated
financial  statements for such years, nor have there been any reportable  events
as listed in Item 304(a)(l)(v) of Regulation S-K except as described below.

As previously  reported,  the Company  expects to incur a charge  resulting from
adverse loss developments during 2003 and adjustments to reinsurance receivables
of CCS,  all  related to claims  incurred  over the past three  years and claims
exceeding CCS's reinsurance treaty limits.

In February 2004, Deloitte advised the Company that information had been brought
to its attention relating to potential  questionable  activities with respect to
the Company's  analysis and recording of  reinsurance  receivables  and Deloitte
requested that the Board of Directors of the Company conduct an investigation to
determine whether or not any illegal action or other misconduct occurred.  As of
the date of Deloitte's  resignation,  this  investigation  remains ongoing.  The
Company  has  authorized  Deloitte  to  respond  fully to the  inquiries  of the
successor accountant concerning this matter.



The Company has requested  Deloitte to furnish it with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made by the  Company  in  paragraphs  3, 4, 5 and 7 of this Item 4 and,  if not,
stating  the  respect in which it does not  agree.  A copy of that  letter  from
Deloitte to the Securities  and Exchange  Commission is filed as Exhibit 16.1 to
this report.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS.

     (a) Financial Statements.

         Not applicable.

     (b) Pro Forma Financial Information.

         Not applicable.

     (c) Exhibits.

         Exhibit Number    Description

         16.1              Letter from Deloitte & Touche LLP dated May 12, 2004







                                   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.


                                    CUMBERLAND TECHNOLOGIES, INC.


Date:   May 12, 2004                By:   /s/ Joseph M. Williams
                                         --------------------------------------
                                             Joseph M. Williams,
                                             President