UNITED STATES
                       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 23, 2008

                     ENVIRONMENTAL SOLUTIONS WORLDWIDE, INC
               (EXACT NAME OF COMPANY AS SPECIFIED IN ITS CHARTER)

FLORIDA                               000-30932                    13-4172059
-------                               ---------                    ----------
(STATE OR OTHER JURISDICTION)     (COMMISSION FILE NUMBER)      (I.R.S. EMPLOYER
OF INCORPORATION)                                                IDENTIFICATION)


              335 CONNIE CRESCENT, CONCORD, ONTARIO, CANADA L4K 5R2

               (Address of principal executive offices) (Zip Code)

       Registrant's telephone number, including area code: (905) 695-4142

                                       N/A

          (Former name or former address, if changed since last report)

|_|     Written communication 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 40.13e-4(c))



<PAGE>


ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

On May 23, 2008, Environmental Solutions Worldwide, Inc. issued a letter to
Shareholders, posted on its website, announcing its operating results for the
three month period-ended March 31, 2008 with the filing of its 10-QSB with the
Securities and Exchange Commission. A copy of the letter is furnished as exhibit
99.1 to this current report.

The information of this Current Report on Form 8-K, including Exhibit 99.1
attached hereto, shall not deemed to be "filed" for purposes of Section 18 of
the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or
otherwise subject to the liability of that section, and shall not be
incorporated by reference into any filing under the Securities Act of 1933, as
amended, or the Exchange Act, except as shall be expressly set forth by specific
reference in such filing.



ITEM 7.01. REGULATION FD DISCLOSURE.

See Item 2.02 above.



ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(d) Exhibits

99.1    Copy of Chief Executive Officer and President's letter to shareholders
        dated May 23, 2008.


                                   SIGNATURES

Pursuant to the requirement 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.

                                      ENVIRONMENTAL SOLUTIONS WORLDWIDE INC.

Date: MAY 23, 2008
                                      By: /S/  David J. Johnson
                                          --------------------------------------
                                          Chief Executive Officer and President