SECURITIES AND EXCHANGE COMMISSION
                          WASHINGTON, DC 20549

                               FORM 12b-25
                                
                    Commission File Number  1-7090

                      NOTIFICATION OF LATE FILING
                                
(Check One): Form 10-K Form 11-K Form 20-F  XX Form 10-Q Form N-SAR
                                            --   
 For Period Ended:    November 2, 1996
                   ----------------------- 
Transition Report on Form 10-K
Transition Report on Form 20-F
Transition Report on Form 11-K
Transition Report on Form 10-Q
Transition Report on Form N-SAR

    For Period Ended : 

 Read attached instruction sheet before preparing form.  Please
print or type.

    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: N/A
                               
                              PART I
                      REGISTRANT INFORMATION

Full name of registrant:  Pharmhouse Corp.
Former name if applicable:
Address of principal executive office (Street and number):
                           860 Broadway
         
City, state and zip code:  New York, NY 10003

                              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 of Form N-SAR. Or portion
        there of will be filed on or before the 15th calendar day
        following the prescribed due date; of the subject quarterly
        report of 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.  (Attached extra sheets
if needed.)

                         SEE ATTACHMENT
     -------------------------------------------------------------
                            
                            PART IV
                       OTHER INFORMATION
                                
(1)  Name and telephone number of person to contact in regard to
     this  notification:
     Richard A. Davis, Chief Financial Officer 212-477-9400, ext. 635
     -----------------------------------------------------------------
          (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)  It is 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

If so:  attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the
reasons why a reasonable estimate of the results cannot be made.

                       SEE ATTACHMENT

                       Pharmhouse Corp.
  -----------------------------------------------------------
            (Name of Registrant as Specified in Charter)

Has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.

Date:  December 17, 1996     By:/s/ Richard A. Davis
                       ----------------------------------------- 
                       Richard A. Davis, Chief Financial Officer

    Instruction.  The form may be signed by an executive officer
of the registrant or by any other duly authorized representative.
The name and title of the person signing the form shall be typed
or printed beneath the signature.  If the statement is signed on
behalf of the registrant by an authorized representative (other
than an executive officer), evidence of the representative's
authority to sign on behalf of the registrant shall be filed
with the form.

                           ATTENTION

Intentional misstatement or omissions of fact constitute Federal
criminal violations (see 18 U.S.C. 1001).

                      GENERAL INSTRUCTIONS

    1.  This form is required by Rule 12b-25 of the General Rules
        and Regulations under the Securities and Exchange Act of
        1934.
    2.  One signed original and four conformed copies of this
        form and amendments thereto must be completed and filed
        with the Securities and Exchange Commission, Washington,
        DC 20549, in accordance with Rule 0-3 of the General
        Rules and Regulations under the Act.  The information
        contained in or filed with the form will be made a matter
        of the public record in the Commission files.
    3.  A manually signed copy of the form and amendments thereto
        shall be filed with each national securities exchange on
        which any class of securities of the registrant is
        registered.
    4.  Amendments to the notifications must also be filed on Form
        12b-25 but need not restate information that has been
        correctly furnished.  The form shall be clearly identified
        as an amended notification.
    5.  Electronic Filers.  This form shall not be used by
        electronic filers unable to timely file a report solely due
        to electronic difficulties.  Filers unable to submit a
        report within the time period prescribed due to
        difficulties in electronic filing should comply with either
        Rule 201 or Rule 202 of Regulation S-T or apply for an
        adjustment in filing date pursuant to Rule 13(b) of 
        Regulation S-T.

                           PHARMHOUSE CORP.
                             FORM 12b-25

                ATTACHMENT TO PART III OF FORM 12b-25

Owing to demands upon management's time during fourth quarter of
current fiscal year (which includes Christmas shopping season),
management of Registrant has encountered delays in compiling
and completing information and data required for filing Form
10-Q for third fiscal quarter.

                ATTACHMENT TO PART IV OF FORM 12b-25

The Registrant sustained a loss from operations for its fiscal
quarter ended November 2, 1996, but a reasonable estimate of the
results for the most recent fiscal quarter to be reported upon
in the Form 10-Q Report cannot be made as of this date because
certain information and data, which will have a material effect
upon such reported results of operation, is not available as of
this date.

                       *  *  *  *  *  *  *  *  *