SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549

                                   __________

                                   Form 10-QSB/A


(Mark One)
 [X]    QUARTERLY REPORTS UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
        ACT OF 1934

For the quarterly period ended             June 30, 1997                

                                     OR

___   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934

For the transition period from                    to


                      Commission File Number 0-21662

                            Strategia Corporation

            (Exact name of registrant as specified in its charter)

              Kentucky                              61-1064606               
   (State or other jurisdiction of               (I.R.S. Employer
    incorporation or organization)              Identification No.)             
            

    10301 Linn Station Road, P.O. Box 37144, Louisville, KY 40233-7144     
        (Address of principal executive offices)            (Zip Code)

Registrant's telephone number, including area code        502-426-3434     


Former name, former address, and former fiscal year, if changed since last
report.



Indicate by check [X] 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 - 4,666,819.

Strategia Corporation hereby amends and restates Part I, Items 1 and 2 of its
Quarterly report for the quarter ended June 30, 1997.  An amended and 
restated Exhibit 27 is also filed herewith.

Part I
Item 1 - Financial Statements.

                               STRATEGIA CORPORATION AND SUBSIDIARIES
<TABLE>


Condensed Consolidated Balance Sheets

<CAPTION>

                                                   June 30,     December 31,
                                                     1997           1996
                                                  (Unaudited)    
Assets
<S>                                               <C>            <C>
Current assets:
  Cash and cash equivalents                        $ 7,438,780   $   338,436
  Accounts receivable, net                           1,397,763     1,099,636
  Other current assets                                 284,175        57,738
        Total current assets                         9,120,718     1,495,810


Property and equipment                              18,359,042    18,335,606
  Less accumulated depreciation and amortization    10,680,223     9,851,977
                                                     7,678,819     8,483,629

Other assets                                           483,177       765,971

                                                   $17,282,714   $10,745,410

  Liabilities and Stockholders' Equity

Current liabilities:
  Current installments of long-term debt           $   226,181   $    63,008
  Current installments of obligations under
    capital leases                                   1,657,284     1,973,729
  Note payable to stockholder                              -         800,000
  Accounts payable                                     570,069       695,079
  Accrued income taxes                                  28,663        55,196
  Accrued expenses and other current liabilities     1,014,993       896,865

        Total current liabilities                    3,497,190     4,483,877

Long-term debt, excluding current installments       1,080,537       978,598
Obligations under capital leases, 
    excluding current installments                     844,435     1,705,724
Customers' deposits                                     60,926        54,117
Deferred revenue                                     1,640,058     1,072,469
Deferred income taxes                                  333,524       378,312

        Total liabilities                            7,456,670     8,673,097

Stockholders' equity:
  Preferred stock -- authorized 2,000,000 shares:  

Series AA Convertible Preferred ($10 stated value);
    authorized 100,000 shares; issued and
    outstanding 0 shares at June 30, 1997
    and 64,546 shares at December 31, 1996                 -         645,460
  Common stock without par value.  Authorized  
    15,000,000 shares; issued and outstanding 
    4,666,819 shares at June 30, 1997 and 
    3,038,885 shares at December 31, 1996           13,615,550     4,386,834
  Accumulated deficit                               (3,641,180)   (2,938,423)
  Foreign currency translation                        (148,326)      (21,558)

        Total stockholders' equity                   9,826,044     2,072,313

                                                   $17,282,714   $10,745,410

</TABLE>

See notes to unaudited condensed consolidated financial statements.

                               STRATEGIA CORPORATION AND SUBSIDIARIES
<TABLE>

Condensed Consolidated Statements of Operations
(Unaudited)

<CAPTION>
                               Three Months Ended    Six Months Ended
                                    June 30,             June 30,
                               1997          1996    1997        1996

<S>                          <C>         <C>         <C>          <C>
Service revenues             2,258,059   $2,375,601  $4,801,258    $4,719,718

Operating expenses:
  Cost of services           1,643,544    1,866,200   3,360,709     3,372,685
  Selling, general and
    administrative expenses  1,115,323      539,952   1,841,896     1,128,062
                             2,758,867    2,406,152   5,202,605     4,500,747
      Operating income (loss) (500,808)    (30,551)    (401,347)      218,971

Other income (expense):
  Interest expense            (104,269)   (202,232)    (276,283)     (363,939)
  Other                         99,876       4,963       84,278         6,760
                                (4,393)   (197,269)    (192,005)     (357,179)

      Loss before
        income taxes        $ (505,201)  $(227,820)  $ (593,352)   $ (138,208)

Provision for income taxes      31,993      23,636       84,001       122,761

  Net loss                  $ (537,194)  $(251,456)  $ (677,353)   $ (260,969)

Net loss per share
  of common stock           $    (0.12)   $    (.10) $    (0.22)   $     (.10)

Weighted average number
  of common shares
  outstanding                4,407,722   2,522,006    3,068,356     2,517,962


</TABLE>

See notes to unaudited condensed consolidated financial statements.

                               STRATEGIA CORPORATION AND SUBSIDIARIES
<TABLE>

Condensed Consolidated Statement of Stockholders' Equity
(Unaudited)
<CAPTION>
                Series AA                               Foreign
                Preferred      Common     Accumulated   Currency  
                  Stock        Stock        Deficit    Translation     Total
<S>             <C>          <C>          <C>           <C>         <C>           
Balance at
  December 31,
  1996          $   645,460  $ 4,386,834  $(2,938,423)  $ (21,558)  $ 2,072,313

Issuance of
  1,366,000
  shares of
  Common Stock,
  Net of
  offering costs        -      8,583,256          -           -      8,583,256

Net loss for
  three months
  ended March
  31, 1997              -            -       (140,159)        -       (140,159)

Payments of
  dividends             -            -        (12,731)        -        (12,731)

Translation
  adjustment at
  March 31, 1997         -            -           -       (84,005)     (84,005)

Balance at March
  31, 1997           645,460   12,970,090   (3,091,313)  (105,563)   10,418,674

Conversion of
  Series AA 
  Preferred Stock   (645,460)     645,460          -          -             -

Net loss for 
  Three months ended
  June 30, 1997          -            -       (537,194)       -       (537,194)

Payments of
  Dividends              -            -        (12,673)       -        (12,673)

Translation
  adjustment at
  June 30, 1997          -            -            -      (42,763)     (42,763)

Balance at June 
  30, 1997        $      -    $13,615,550  $(3,641,180) $(148,326)   $9,826,044

</TABLE>

See notes to unaudited condensed consolidated financial statements.

                               STRATEGIA CORPORATION AND SUBSIDIARIES
<TABLE>

Condensed Consolidated Statements of Cash Flows
(Unaudited)
<CAPTION>
                                                      Six Months Ended
                                                           June 30,
                                                    1997             1996
<S>                                                 <C>             <C> 
Cash flows from operating activities:
  Net loss                                          $ (677,353)      $(260,969)
  Adjustments to reconcile net loss to    
    net cash provided by operating activities:
      Depreciation and amortization                  1,280,290        1,343,969
      Deferred income taxes                                -              8,870
      Other                                              1,048           (3,105)
    Change in operating assets and liabilities:
      Accounts receivable                             (434,711)        (38,139)
      Other current assets                            (229,647)         131,246
      Accounts payable                                (110,571)         181,575
      Accrued expenses                                 206,057          131,462
      Accrued income taxes                             (18,755)       (143,837)
Increase in other assets                               200,468         (50,620)
    Increase in deferred revenue                       736,816        1,330,803
    Increase (decrease) in customers' deposits           7,442           14,207

         Net cash provided by operating activities     961,084        2,645,462

Cash flows from investing activities:
  Acquisition of property and equipment               (527,192)       (282,684)

         Net cash used in investing activities        (527,192)       (282,684)

Cash flows from financing activities:
  Proceeds from sale of common stock, net            8,528,256              -  
  Proceeds from bank line of credit                    100,000          250,000
  Payment of note payable to stockholder              (800,000)             -
  Principal payments on long-term debt and 
    obligations under capital leases               (1,077,653)      (1,653,826)
  Payment of dividends on preferred stock              25,404)             -   

            Net cash used in financing                           
              activities                             6,725,199      (1,403,826)

Effect of exchange rate changes on cash                (58,747)        (27,549)

Net increase (decrease) in cash and cash equivalents 7,100,344          931,402

Cash and cash equivalents at beginning of period       338,436          170,636

Cash and cash equivalents at end of period          $7,438,780       $1,102,039


</TABLE>

See notes to unaudited condensed consolidated financial statements.

                               STRATEGIA CORPORATION AND SUBSIDIARIES


Notes to Condensed Consolidated Financial Statements
(Unaudited)

June 30, 1997

(1)  In the opinion of the Company, the accompanying unaudited condensed 
consolidated financial statements contain all adjustments (consisting of only 
normal recurring accruals) necessary to present fairly the  financial position 
as of June 30, 1997 and the results of operations for the three and six months
then ended and cash flows for the six months then ended.

     Certain reclassifications of amounts in the condensed consolidated 
financial statements have been made to reflect comparability.

(2)  This financial information should be read in conjunction with the
financial statements and the notes thereto included in the Company's Annual
Report on Form 10-KSB for the period ended December 31, 1996.

 (3)  For financial reporting purposes, income (loss) before income taxes for
the three and six months ended June 30, 1997 and 1996, includes the following
components:
<TABLE>
<CAPTION>
                                Three months              Six months
                                ended June 30,           ended June 30,
    Pretax income (loss):   1997         1996         1997          1996
    <S>                     <C>          <C>          <C>           <C>
    United States           $ (592,445)  $ (292,277)  $(822,427)    $ (472,981)
    Foreign                     87,244       64,457     229,075        334,773

                            $ (505,201)    (227,820)  $(593,352)    $ (138,208)

</TABLE>
The provision for income tax expense is attributable to earnings from foreign
operations.

(4)  Income (loss) per share is based on net income (loss) less preferred 
dividends divided by the weighted average number of common and equivalent
shares outstanding during the period.  Common stock equivalents outstanding
are calculated for stock options and warrants using the treasury stock method.
Fully diluted per share amounts are not materially different from primary per
share amounts.

(5)  The Company called its Series AA Preferred Stock on June 30, 1997.
All preferred shares were converted to Common Stock.

(6)	Revenue from Year 2000 compliance consulting and program renovation
contracts is recognized as services are provided and costs are incurred.  
For fixed-price contracts, revenue is recognized on the 
percentage-of-completion method.  Costs incurred to date as a percentage
of estimated total contract costs is used to determine the percentage of
completion because management considers expended costs to be the best
available measure of progress on these contracts.  Contract costs 
include all direct material and labor costs and those indirect costs
related to contract performance.  Selling, general and administrative 
costs are charged to expense as incurred.  Provisions for estimated 
losses on uncompleted contracts are made in the period in which such
losses are determined.

Item 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS

Results of Operations

The Company reported revenue of $2,258,059 and $4,801,258 for the three and
six months ended June 30, 1997, respectively.  This compares to revenue of
$2,375,601 and $4,719,718 for the comparable periods in 1996.  The Company
reported net losses of $537,194 and $677,353 for the three and six months 
ended June 30, 1997 after reporting net losses of $251,456 and $260,969 for
the same periods in 1996.  The increase in revenue in 1997 is attributable
mainly to additional computer services revenues generated in North America
associated with millennium consulting.  Revenue recorded for the three 
and six months ended June 30, 1997 by the Company's subsidiary, Twinsys
Dataguard S.A. (hereinafter referred to as "Twinsys") was comparable
to the revenue recorded for the same periods in 1996.

The losses incurred by the Company year to date reflect the early stage
of development of the Year 2000 business, generally.  To establish its
presence in the growing Year 2000 market and to be in a position to bid
for contracts, the Company has added technical, marketing and support
staff and otherwise devoted substantial financial resources to build
infrastructure to support growth in the volume of business expected 
to develop in the coming two years.  

Consolidated service revenue decreased $117,542 and increased $81,540 
for the three and six month periods ended June 30, 1997 when compared
 to the same periods in 1996.  Twinsys accounted for approximately 
68% and 67% of consolidated service revenue, respectively, for these
 periods in 1997.  It is expected that the percentage of the Company's
 consolidated service revenue generated by Twinsys will decrease 
during the remainder of 1997 due to the anticipated growth of revenues
 from millennium and outsourcing services in North America.  The 
overall development of the millennium services market in Europe is 
slower than in North America. The Company currently has both 
outsourcing and millennium service contracts in process in North 
America.

The Company's cost of services decreased to $1,643,544 from $1,866,200
 and $3,360,709 from $3,372,685 for the three and six months ended 
June 30, 1997 when compared to the same periods in 1996, respectively.
Selling general and administrative expenses increased approximately 107%
 for the three months ended June 30, 1997 and 63% for the six months 
ended June 30, 1997 when compared to the same periods in 1996.  These
 increases reflect (i) significant growth in the Company's direct 
marketing staff in anticipation of increased demand for millennium
 and outsourcing services, and (ii) increases in expenditures for 
advertising, promotions, and trade shows both in North America and
 Europe regarding Year 2000 and other computer services offerings.
  In addition, following the completion of its public offering of 
Common Stock on March 31, 1997, the Company incurred increases in
 professional fees and other expenses related to investor relations
 services, stock market listing, and similar post-offering matters.
  Operating expenses as a percentage of total revenues are expected 
to increase over the last half of 1997 as the Company continues
to add key personnel, facilities and equipment to meet the expected
 demand for millennium services.  

Interest expense totaled $104,269 and $276,283 for the three and six months 
ended June 30, 1997, respectively, as compared to $202,232 and $363,939 for 
the same periods last year. Interest expense is related mainly to capital 
leases for computer equipment.  The reduction is attributable to a pay
 down in capital lease obligations and the repayment of a stockholder
 loan from the offering proceeds received during the first quarter of 1997. 

The provision for income taxes totaled $84,001 and $122,761 for the six 
month periods ended June 30, 1997 and 1996, respectively.  These amounts 
reflect French income taxes resulting from income of Twinsys.  
No income tax benefits can be recognized currently for U.S. 
operating losses, but these losses are available to offset any 
future U.S. taxable income.

Liquidity and Capital Resources

At June 30, 1997, the Company had working capital totaling $5,623,528.
In March 1997, the Company completed a public offering of its Common 
Stock that raised $8,592,982, net of offering expenses.  The Company 
has used a portion of these offering proceeds to repay an $800,000 
stockholder loan and to pay certain accounts payable, accrued expenses,
 and other current liabilities.  The Company has also used offering 
proceeds to add marketing staff, project managers, and technical 
personnel in anticipation of the increased demand for millennium
 services during the next several months.  In addition, the Company
 plans to use offering proceeds to establish and equip regional 
testing facilities as Year 2000 conversion projects enter the 
implementation phase. The Company established one such facility in 
North America during April 1997.  The Company has plans to assist
 in the initial capitalization and financing of efforts to establish
 a presence in Europe for millennium services as well as 
Euro currency conversion services.
 
Pending use for working capital needs, the Company has converted
a portion of the net offering proceeds in short-term, 
investment-grade, interest-bearing securities.

The Company called its Series AA Preferred Stock at June 30, 1997.  
The holders of all preferred shares elected to convert their Preferred
to Common Stock.  Therefore, no cash outlay was required in the 
call of these shares.

Part II

Item 6.  Exhibits and Reports on Form 8-K.

         (a)  Exhibits

              27 - Financial Data Schedule


         (b)  Reports on Form 8-K

              None



                                        SIGNATURES


In accordance with the requirements of the Exchange Act of 1934, the registrant
has caused this amendment to its quarterly report to be signed on its behalf by
the undersigned, hereunto duly authorized.


                                        STRATEGIA CORPORATION


Date:         March 31, 1998              By:  \s\  Richard W. Smith    
                                              Richard W. Smith, President
                                     (Chief Executive Officer)
                                     (Chief Financial Officer) 
                                     (Chief Accounting Officer)