FORM 10-QSB        
        
        
SECURITIES AND EXCHANGE COMMISSION        
WASHINGTON, D.C. 20549        
        
        
Quarterly Report Under Section 13 or 15(d)        
of the Securities Exchange Act of 1934        
        
        
        
For Quarter Ended: 	    June 30, 1997        
        
Commission File Number:  0-15754        
        
        
	CREATIVE TECHNOLOGIES CORP.	        
	(Exact name of registrant as specified in its charter)        
        
	NEW YORK	11-2721083    	        
(State or other jurisdiction of	(IRS Employer Identification Number)        
incorporation of organization)        
        
	170 53rd Street, Brooklyn, New York          11232	        
	(Address of principal executive offices)    (Zip Code)        
        
	(718) 492-8400		        
	(Registrant's telephone number, including area code)        
	        
(Former name, former address and former fiscal year, if changed since last   
report)        
        
        
Indicate by check mark whether the registrant (1) has filed all reports        
required         
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934    
during the preceding 12 months (or for such shorter period that the 
registrant was required to file such reports) and (2) has been subject to 
such filing requirements for the past 90 days.        
        
	YES	X		NO	        
        
Indicate the number of shares outstanding of each of the issuer's classes of  
Common Stock, as of the latest practicable date.        
        
Common Stock, Par Value $.09		                                  
2,611,394                  
(Title of each class)                                           
(Outstanding at June 30, 1997)        
        
        
        
        
CREATIVE TECHNOLOGIES CORP.        
        
INDEX        
        
        
PART I  -  FINANCIAL INFORMATION	PAGE        
        
Item 1.	Condensed Financial Statements        
		(Unaudited)        
        
	Balance Sheet as at June 30, 1997	3        
        
	Statements of Operations        
		for the Three Months and Six Months ended        
		June 30, 1997 and June 30, 1996	4        
        
	Statement of Stockholders' (Deficit)        
		for the Six Months ended June 30, 1997	5        
        
	Statements of Cash Flows        
		for the Six Months ended        
		June 30, 1997 and June 30, 1996	6        
        
	Notes to Condensed Financial Statements	7-9        
        
Item 2.	Management's Discussion and Analysis of        
		Financial Condition and Results of Operations	10-13        
        
        
PART II - OTHER INFORMATION        
        
Item 6.	Exhibits and Reports on Form 8-K	14        
        
	Signatures	15        
        
	Exhibit 27        
		        
		Financial Data Schedule	16        
        
        
<TABLE>        
CREATIVE TECHNOLOGIES CORP.        
CONDENSED BALANCE SHEET        
AS AT JUNE 30, 1997        
(Unaudited)        
<CAPTION>        
        
			Assets        
<S>		<C>	        
Current assets:        
	Cash			$      11,000        
	Accounts receivable-net	        
	844,000        
	Inventories		1,316,000        
	Prepaid expenses and other assets		               
137,000        
	        
		Total Current Assets	        
	2,308,000        
Fixed assets - at cost (less accumulated depreciation         
	and amortization of $785,000)	        
	682,000        
Intangible and other assets	        
	38,000        
	        
		        
		Total		$  3,028,000        
        
			Liabilities        
Current liabilities:        
	Note payable - Century Business Credit Corp.	$       204,000        
	Notes payable		 3,761,000        
	Accounts payable and accrued expenses	       3,003,000        
	Customer claims payable	        
	395,000        
	Advances from customers	        
	93,000        
	Note payable - Fleet Capital Corporation	200,000        
        
		Total Current Liabilities	   7,656,000        
        
			Stockholders' (Deficit)        
Preferred stock - $.01 par value;  5,000,000 shares authorized        
	Preferred stock- 1996- (12% cumulative)         
    	10,000 shares designated;  issued and outstanding 600 shares 	        
    	at redemption value of $1,000 per share	600,000        
	Preferred stock- 1996-A- (12% cumulative) 	        
	10,000 shares designated;  issued and outstanding 1,170 shares        
	at redemption value of $1,000 per share	1,170,000        
Common stock - $.09 par value; authorized        
     20,000,000 shares; issued and outstanding        
     2,611,000 shares		235,000        
Additional paid - in capital	        
	8,900,000        
Deficit	 		    (15,533,000)        
        
		Total Stockholders' (Deficit)	    (4,628,000)        
		        
		Total		$3,028,000        
See notes to condensed financial statements.        
</TABLE>        
        
        
<TABLE>        
CREATIVE TECHNOLOGIES CORP.        
CONDENSED STATEMENTS OF OPERATIONS        
(Unaudited)        
<CAPTION>        
        
	Three Months Ended	Six Months Ended        
	June 30, 	June 30,                                    
                                                                                                
1997	1996	1997	1996                                     
<S>						     <C>	           <C>		<C>	               
<C>       
	        
Net Sales	$1,629,000	$1,151,000	$4,421,000	$2,771,000		        
        
Cost of Sales	 964,000	510,000	2,885,000	1,451,000        
        
Gross Profit	665,000	641,000	1,536,000	1,320,000        
        
Operating Expenses:        
	Selling, general and administrative expenses	499,000	810,000       
	1,187,000        
	1,908,000        
	Warehousing expense	242,000	292,000	509,000	635,000        
	Interest expense	        140,000	190,000	280,000	430,000        
        
	881,000	1,292,000	1,976,000	2,973,000        
						        
Loss before provision for income taxes and         
	extraordinary item	(216,000)	(651,000)	(440,000)	(1,653,000)	        
        
(Benefit) provision for income taxes                                              
      Current	(22,000)	0	(22,000)	0        
      Deferred	_______0            	0       	0    	400,000        
		                                                                                                     
Loss before extraordinary item	 (194,000)	(651,000)	(418,000)       
	(2,053,000)        
        
Extraordinary item        
	Gain-debt settlement  	              0            	 0             
	________0	1,550,000        
        
Net Loss                                                                           
$(194,000)	$(651,000)	$(418,000)	$(503,000)        
         
Loss  attributable to         
	common shareholders   	$(247,000)	$(657,000)	$(524,000)	            
$(509,000)        
        
Loss before extraordinary item per common share  $        (.09)            $                
(.25)       $         (.20)	    $      (.79)              
        
Extraordinary item per common share                     	                                      
$            0 	                              $         .59                      
        
Fully diluted extraordinary item per common share 	                                    
$                     
0          	           $          .59                
        
Primary loss per common share	                                $         (.09)                  
$        (.25)        $       (.20)	$      (.20)        
        
        
						See notes to condensed financial statements.        
</TABLE>        
        
        
<TABLE>        
 CREATIVE TECHNOLOGIES CORP.        
CONDENSED STATEMENT OF STOCKHOLDERS' EQUITY        
FOR THE SIX MONTHS ENDED JUNE 30,1997        
(Unaudited)        
<CAPTION>        
        
        
        
	Preferred Stock	Common Stock        
		                                                      
Additional        
	Number of 		Number of	        Par           Paid-in        
	Shares	Value	Shares	Value	Capital 	Deficit        
        
<S>	               <C>	<C>	<C>	<C>	<C>        
1996 Preferred Stock	       600	  $600,000        
        
1996 - A Preferred Stock	1,170	1,170,000         
        
Balance December 31, 1996      1,770	         $1,770,000              
	2,611,000	               
$235,000	        $8,900,000	    $(15,115,000)                  
        
        
Net loss						(418,000)        
        
        
Balance June 30, 1997           1,770         $1,770,000         2,611,000               
$235,000        $8,900,000    $(15,533,000)        
					        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
See notes to condensed financial statements.        
</TABLE>        
        
        
<TABLE>        
CREATIVE TECHNOLOGIES CORP.        
CONDENSED STATEMENTS OF CASH FLOWS        
(Unaudited)        
<CAPTION>        
		Six Months Ended        
		June 30,        
		  	1997   	1996        
<S>		          <C>		                     
<C>        
Net cash (used in)  provided by operating activities	  $(210,000)       
	$559,000        
        
Cash flows from investing activities:        
	Acquisition of fixed assets	(2,000)        (91,000)        
	        
Cash flows from financing activities:        
	Net proceeds from credit facility	162,000		 0        
	Net repayment of credit facility	0          	(2,658,000)        
	Proceeds from notes payable	395,000		 1,800,000        
	Repayment of notes payable	(434,000)	        
	(958,000)        
	Proceeds from sale of common stock	          0     	        
	50,000        
	Proceeds from sale of preferred stock	    	  0		600,000		                                                              
Net cash provided by (used in) financing activities	  123,000	           
(1,166,000)        
        
Net (decrease) in cash	(89,000)	(698,000)        
        
Cash at beginning end of period	       100,000	        771,000        
        
Cash at end of period	$     11,000	$      73,000        
        
        
Supplemental disclosures of cash flow information        
	        
	Interest paid	     $212,000	     $ 475,000        
        
	Taxes paid			  	                0	               
	0        
					    		        
        
	        
        
        
        
        
See notes to condensed financial statements.        
</TABLE>        
        
        
CREATIVE TECHNOLOGIES CORP.        
NOTES TO CONDENSED FINANCIAL STATEMENTS        
(Unaudited)        
        
Note A -	Basis of Presentation        
        
The accompanying unaudited condensed financial statements have been prepared  
in accordance with generally accepted accounting principles for interim        
financial information and with the instructions to Form 10-QSB and Rule 10-01 
of Regulation S-X.  Accordingly they do not include all of the information 
and footnotes required by generally accepted accounting principles for 
complete financial statements.  In the opinion of management, all adjustments
(consisting of normal recurring accruals) considered necessary for a fair 
presentation have been included.  Operating results for the three and six 
month periods ended June 30, 1997 are not necessarily indicative of the 
results that may be expected for the year ending December 31, 1997.  For 
further information, refer to the financial statements and footnotes thereto 
included in the Company's annual report on Form 10-KSB for the year ended 
December 31, 1996.         
        
Note B - 	Inventories        
        
Inventories consist of finished goods stated at the lower of cost or market  
using the first - in, first out method.         
        
Note C - Notes Payable and Related Party Transaction         
	1.	At June 30, 1997 the Company had outstanding notes payable totaling         
$3,761,000.  Of this amount, $2,836,000 bears interest at 12%, $750,000 bears  
interest at 18% and $175,000 is currently non interest bearing.  These notes   
are all due on demand and include $1,000,000 due to an entity whose principal is
a director of the Company.  The remaining $2,761,000 is payable to various     
individuals who are stockholders or entities whose principals are 
stockholders of the Company.  These notes payable are personally guaranteed 
by certain stockholders of the Company.        
        
	2.	In December 1996 the Company and Companies owned by the Company's         
principal stockholders entered into a two-year loan and security agreement     
with a lender whereby the Company and the related party are required to 
maintain an outstanding combined loan balance of not less than $1,500,000, 
but no more than $3,000,000.  The loan is collateralized by substantially all
 of the assets of the Company and is guaranteed by the Company, the related 
party and an officer of the Company.  Under the agreement, the Company and 
the related party receive revolving credit advances based on accounts 
receivable and inventory available and are required to pay interest at a rate
 of prime plus 2.75% plus all of the lenders out-of-pocket costs and 
expenses.  The agreement, among other matters, restricts the Company with 
respect to (i)  incurring any lien or encumbrance on its property or assets, 
 (ii)  entering into new indebtedness (iii)  incurring         
capital expenditures in any fiscal year in an amount in excess of $100,000   
and requires an officer of the Company to maintain certain ownership 
percentages.          
        
At June 30, 1997, the Company had $204,000 outstanding under this facility.    
	        
        
        
        
CREATIVE TECHNOLOGIES CORP.        
NOTES TO CONDENSED FINANCIAL STATEMENTS        
(Unaudited)        
        
        
        
Note D - Note Payable - Fleet Capital Corporation         
        
In March of 1996, the Company entered into an agreement with its former bank  
to pay off its indebtedness and release both the Company and the bank from 
any future obligations.  The Company borrowed additional funds to pay off the
indebtedness.  The resulting settlement, which occurred in March 1996, is    
summarized as follows:        
        
		Loan balance subject to settlement	$3,583,000	        
	Paid by the Company	(1,500,000)        
	Note payable - non-interest bearing issued by         
	     the company due not later than March 11, 1998	(200,000)        
	Debt assumed by a stockholder of the Company         
                           during March 1996 in exchange for 111,000         
                           shares of common stock	(333,000)        
        
	Gain on debt settlement	$1,550,000        
        
NOTE E - Preferred Stock:        
        
	[1]	1996 Preferred Stock:        
        
In June 1996 the Board of Directors designated 10,000 shares of preferred   
stock as "1996 Preferred Stock" valued at $1,000 per share.  The holders of 
1996  Preferred Stock are entitled to:        
        
(i)	    receive cumulative dividends at the rate of $120 per annum         
payable quarterly in cash or common stock at the option of the         
Company,        
        
(ii)	convert each share of preferred stock into approximately 333         
shares of common stock subject to adjustment, as defined,        
        
(iii)	redemption of their preferred shares on June 1, 1998 at $1,000         
per share payable in cash or shares of common stock at the         
option of the Company,        
        
 (iv)	liquidation preferences of $1,000 per preferred share and        
        
  (v)	no voting rights.        
        
The Company, at its option, has the right to redeem all or any portion of the  
1996 Preferred Stock at $1,100 per share plus accrued and unpaid dividends     
prior to June 1, 1998.        
        
Cumulative unpaid 1996 preferred stock dividends aggregated $78,000 at June  
30, 1997.        
        
        
CREATIVE TECHNOLOGIES CORP.        
NOTES TO CONDENSED FINANCIAL STATEMENTS        
(Unaudited)        
        
	[2]	1996 - A Preferred Stock:        
        
		On September 30, 1996 the Board of Directors designated  10,000        
shares         
of preferred stock as "1996 - A Preferred Stock" valued at $1,000 per share. 
The holders of 1996 - A Preferred Stock are entitled to:        
        
  (i)	receive cumulative dividends at the rate of $120 per annum         
payable quarterly in cash or common stock at the option of the         
Company,        
        
 (ii)	convert each share of preferred stock into approximately 1,600         
shares of common stock subject to adjustment, as defined,         
        
		(iii)	redemption of their preferred shares on October 1, 1998        
at         
$1,000 per share payable in 				cash or shares of common stock        
at         
the option of the Company,         
        
 (iv)	liquidation preferences of $1,000 per preferred share and        
        
  (v)	no voting rights.        
        
The Company, at its option, has the right to redeem all or any portion of the  
1996 - A Preferred Stock at $1,100 per share plus accrued and unpaid        
dividends prior to October 1, 1998.        
        
Cumulative unpaid 1996-A preferred stock dividends aggregated $113,000 at    
June 30, 1997.        
        
Note F - Common Stock        
        
On September 4, 1996 the Board of Directors approved a three for one reverse   
stock split effective September 5, 1996.  All references in these financial   
statements to numbers of common shares, and earnings per share amounts have   
been restated to give retroactive effect to the reverse stock split.         
        
Note G -	Income Taxes        
        
The Company's net operating loss carryforwards for income tax reporting        
purposes aggregated approximately $14,604,000 as of  December 31, 1996.  
$178,000 expires in year 2007, $7,017,000 expires in year 2010 and the 
remaining balance of $7,409,000 expires in year 2011.        
        
        
        
        
CREATIVE TECHNOLOGIES CORP.        
NOTES TO CONDENSED FINANCIAL STATEMENTS        
(Unaudited)        
        
Note H -	Product Liability and Litigation        
        
The Company has received notice that several consumers claim to have suffered  
finger injuries while using one of the Company's appliance products.  The     
claims are covered by the Company's product liability insurance carrier.  The 
Company redesigned the appliance in August 1992, and believes that the 
modification made should minimize the possibility of such injury.  The 
Consumer Product Safety Commission (the "CPSC") has made a preliminary 
determination that the Company's appliance product represents a "substantial 
product hazard" as that term is defined in the Consumer Product Safety Act.  
      
        
The Company proposed and the CPSC accepted a voluntary corrective action plan 
to be implemented during 1997, whereby the Company would replace certain 
parts of the appliances manufactured prior to August 1992.  Management has 
estimated that the costs of implementing this plan will be approximately 
$50,000 and the Company accordingly continues to maintain a reserve for this 
amount as of June 30, 1997.        
        
The Company believes that the ultimate resolution of these matters will not   
have a material effect on its financial condition.        
        
        
        
        
        
        
        
 	Item 2. 	Management's Discussion and Analysis of Financial        
		Condition and Results of Operations        
        
Liquidity and Capital Resources        
        
Creative Technologies Corp. (the "Company"), through its wholly         
owned subsidiary IHW, Inc., is the distributor of certain non-electric        
houseware products for two European manufacturers.  In addition, Creative 
sells electric motor-driven pasta machines under the name "Pasta Express" and
"Takka Pasta and Dough Machine" and a food griller under the name "Grill 
Express".  The Company has announced its intention to stop selling pasta 
machines and grills domestically.  IHW, Inc. is the exclusive distributor of 
Brabantia  International (Brabantia) products in North America.  Brabantia, 
headquartered in the Netherlands, is a leading manufacturer of top of the 
line non-electric houseware products in Europe.  Its products are sold in 68 
countries  throughout the world.   In addition, IHW, Inc. is the exclusive 
distributor in the United States and Canada of bathroom scales, manufactured 
by Soehnle-Waagen GmbH & Co., headquartered in Murrhardt, Germany.  The 
Company would consider becoming a distributor of other products that it 
believes would complement  the products that they are currently selling.  The
 Company has not identified any other products at this time.        
         
For the six month period ended June 30, 1997, cash used in operating        
activities was $210,000, $2,000 was used in investing activities and cash of 
$123,000 was provided by financing activities.  As a result, at June 30, 1997
 cash decreased by $89,000 to $11,000 compared to $100,000 at December 31, 
1996.  The Company had a negative working capital of $5,348,000 at June 30, 
1997.        
        
Accounts payable and other liabilities increased to $3,003,000 at June 30,  
1997 from 2,810,000 at December 31, 1996 primarily due to the first quarters 
loss and a slow up in collections.  Advances from customers decreased to 
$93,00 at June 30, 1997 from $300,000 at December 31, 1996.        
        
At June 30, 1997 the Company had outstanding notes payable totaling        
$3,761,000.  Of this amount, $2,836,000 bears interest at 12%, $750,000 bears
 interest at 18% and $175,000 is currently non interest bearing.  These notes
 are all due on demand and include $1,000,000 due to an entity whose 
principal is a director of the Company.  The remaining $2,610,000 is payable 
to various individuals who are stockholders or entities whose principals are 
stockholders of the Company.  These notes payable are personally guaranteed 
by certain stockholders of the Company.        
        
During the first six months of 1997 the Company borrowed $395,000 from a    
relative and an entity controlled by the principal shareholders of the        
Company and repaid $434,000 to various individuals and entities described 
above.  In addition the Company increased its borrowings under its credit 
facility by $162,000.          
        
        
        
        
        
        
        
        
        
        
The Company amended its Certificate of Incorporation to designate a new class  
of 10,000 shares of 1996 preferred stock $.01 par value and a new class of    
10,000 shares of 1996-A preferred stock $.01 par value, from 5,000,000 shares
 of preferred stock previously authorized.  During June 1996, the Company 
issued 600 shares of the 1996 preferred stock for $600,000 of debt owed to 
David Guttmann and related entities.  During September  1996,  the Company 
issued 720 shares of the 1996-A preferred stock for $720,000 of debt owed to 
a company owned by David Guttmann and Barry Septimus, the husband of a 
principal stockholder of the Company and sold 450 shares of the 1996-A 
preferred stock for $450,000 to various Common stockholders of the Company 
including David Guttmann and Barry Septimus.  Each share of 1996 and 1996-A 
preferred stock is subject to mandatory redemption two years from the date of
 issuance at $1,000 per share plus unpaid dividends payable in cash, common 
stock or any combination thereof at the option of the Company.  At any time 
prior to redemption,  the preferred stockholders can at their option convert 
their 1996 preferred stock into 333 shares of common stock and their 1996-A 
preferred stock into approximately 1,600 shares of common stock for each 
share of preferred stock held.  The 1996 and 1996-A preferred stock are each 
entitled to a cumulative dividend of $120 per share per annum and         
shall be payable in quarterly installments on the first day of January,        
April, July and October commencing January 1, 1997.  At June 30, 1997 
$191,000 of preferred stock dividends were in arrears.        
        
On December 20, 1996, the Company obtained a two year credit facility from    
Century Business Credit Corporation (Century) in the total amount of up to      
$300,000.  Loans on the revolving credit facility are available up to (i) the 
lesser of $200,000 or 40% of the Company's eligible inventory (as defined in 
 the Agreement), plus (ii) the lesser of $200,000 or 40% of the eligible 
accounts receivables (as defined in the Agreement).        
        
The Company pays interest at the greater of 9% or the prime rate plus 2.75%. 
The Company also pays a minimum loan fee in the event that the closing daily 
unpaid balance is less than a certain amount.  The Company paid a facility   
fee to obtain the line of credit and pays certain administrative fees.  
Century obtained a security interest in all the assets of the Company.        
        
David Guttmann and Ace Surgical Supply Co., Inc., Consolidated Disposables,  
Inc. and Universal Medical Products, Inc., entities that David Guttmann is a 
principal of, guaranteed the obligations of the Company to Century and in      
return, the Company guaranteed the obligations of Ace and Consolidated under   
a loan from Century to these entities.        
        
The Board of Directors of the Company is considering having a newly created    
subsidiary of the Company merge with and into Ace Surgical Supply Co., Inc.,  
pursuant to which Ace would become a wholly owned subsidiary of the Company.   
The merger must be approved by a majority of the non-interested directors  of 
the Company and the Shareholders of Ace.  The terms of the merger have not   
been finalized to date and has not been approved by either the Shareholders 
of Ace or the Board of Directors of the Company.            
        
        
        
        
        
        
        
Results of Operations        
        
     The Company had net sales of $1,629,000 and $4,421,000 respectively for   
the three and six month periods ended June 30, 1997.  The increase in sales 
for the comparative three and six month periods is attributable to increased 
sales of Brabantia, initial sales of Soehnle, export grill express business, 
and lower returns as a percentage of sales.        
	        
Gross profit margins for the three month periods ending June 30, 1997 and    
1996 were 40.8% and 55.7% and for the six month periods ending June 30, 1997 
and 1996 were 34.7% and 47.6%.  The decrease in gross profit margins is 
attributable to margins being lower on the imported Brabantia and Soehnle 
product lines where the Company acts as a distributor as opposed to higher 
gross profit margins on its own manufactured products.   The gross profit on 
electric export sales is also much lower than domestic retail sales.        
        
Selling, general and administrative expenses were $499,000 and $810,000 or    
30.6% and 70.4% respectively for the three month periods ended June 30, 1997 
and 1996 and were $1,187,000 and $1,908,000 or 26.8% and 68.9% for the six 
month periods ending June 30, 1997 and 1996.  The decrease in both the 
amounts incurred and as a percentage of sales reflects the effect of 
management's continuing cost cutting program.  Advertising expenses included 
above were -0- and $45,000 for the three month periods ending June 30, 1997 
and 1996 and were $7,000 and $225,000 for the six month periods ended June 
30, 1997 and 1996.        
        
Interest expense for the three month periods ending June 30, 1997 and 1996   
were $140,000 and $190,000 respectively and for the six month periods ending 
June 30, 1997 and 1996 were $280,000 and $430,000.  The decrease in both the 
three and six month periods was primarily due to the Fleet debt settlement, 
lower interest rates negotiated on the notes payable and the sale of 
preferred stock used to finance operations.        
        
The settlement of the Fleet debt during March 1996 resulted in an 
extraordinary gain to the Company of $1,550,000 as reflected in the six month
 period ending June 30, 1996.        
        
Due to the foregoing, the Company reported loss before extraordinary item of   
$194,000 and $651,000 for the three month periods ended June 30, 1997 and     
1996 respectively and $418,000 and $2,053,000 for the six month periods 
ending June 30, 1997 and 1996.  For the three month periods ending June 30, 
1997 and 1996 net loss was $194,000 and $651,000 and for the six month 
periods ending June 30, 1997 and 1996 was $418,000 and $503,000.          
        
        
        
PART II OTHER INFORMATION        
        
        
Item 6.	a.  	Exhibits        
        
		Exhibit 27.  Financial Data Schedule        
	        
	b.	Reports on Form 8-K        
        
		The Registrant did not file reports on Form        
		8-K during the six months ended June 30, 1997.        
        
        
        
        
        
        
        
        
        
        
        
CREATIVE TECHNOLOGIES CORP.        
        
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 thereunto duly authorized.        
        
        
        
		CREATIVE TECHNOLOGIES CORP.        
		Registrant        
        
        
        
        
        
Dated :  August 1, 1997	By:	S/Richard Helfman         	           
	        		Richard Helfman, President