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             September 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 - 4,664,893.

Strategia Corporation hereby amends and restates Part I, Items 1
and 2 of its Quarterly report for the quarter ended September 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>

                                               September 30,
December 31,
                                                     1997
1996
                                                  (Unaudited)
Assets
<S>                                               <C>
<C>
Current assets:
  Cash and cash equivalents                        $ 6,124,680   $
338,436
  Accounts receivable, net                           1,526,116
1,099,636
  Other current assets                                 347,530
57,738
        Total current assets                         7,998,326
1,495,810


Property and equipment                              19,952,218
18,335,606
  Less accumulated depreciation and amortization    11,282,432
9,851,977
                                                     8,669,786
8,483,629

Other assets                                           373,198
765,971

                                                   $17,041,310
$10,745,410

  Liabilities and Stockholders' Equity

Current liabilities:
  Current installments of long-term debt           $   102,260   $
63,008
  Current installments of obligations under
    capital leases                                   1,369,970
1,973,729
  Note payable to stockholder                              -
800,000
  Accounts payable                                     653,198
695,079
  Accrued income taxes                                  34,027
55,196
  Accrued expenses and other current liabilities     2,107,959
896,865

        Total current liabilities                    4,267,414
4,483,877

Long-term debt, excluding current installments       1,054,022
978,598
Obligations under capital leases,
    excluding current installments                     614,705
1,705,724
Customers' deposits                                     40,767
54,117
Deferred revenue                                     1,649,230
1,072,469
Deferred income taxes                                  330,484
378,312

        Total liabilities                            7,956,622
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 September 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
    4,664,893 shares at September 30, 1997 and
    3,038,885 shares at December 31, 1996           13,621,276
4,386,834
  Accumulated deficit                               (4,375,915)
(2,938,423)
  Foreign currency translation                        (160,673)
(21,558)

        Total stockholders' equity                   9,084,688
2,072,313

                                                   $17,041,310
$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   Nine Months
Ended
                                   September 30,     September 30,
                               1997          1996   1997
1996

<S>                          <C>          <C>          <C>
<C>
Service revenues             $2,831,072   $2,287,694   $7,632,330
$7,007,412

Operating expenses:
  Cost of services             2,247,649   1,850,530    5,608,358
5,223,215
  Selling, general and
    administrative expenses    1,344,274     636,465    3,186,170
1,764,527
                               3,591,923   2,486,995    8,794,528
6,987,742
     Operating income (loss)    (760,851)   (199,301)  (1,162,198)
19,670

Other income (expense):
  Interest expense              (107,548)   (123,616)    (383,831)
(487,555)
  Other                          167,476       7,574      251,754
14,334
                                  59,928    (116,042)    (132,077)
(473,221)

      Loss before
        income taxes          $ (700,923)  $(315,343) $(1,294,275)
$ (453,551)

Provision for income taxes        33,812      23,636      117,813
129,723

  Net loss                    $ (734,735)  $(322,305) $(1,412,088)
$ (583,274)

Net loss per share
  of common stock             $    (0.16)  $   (0.13) $     (0.35)
$    (0.25)

Weighted average number
  of common shares
  outstanding                  4,664,715   2,535,320    4,070,425
2,523,790


</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 


Net loss for
  Three months ended
  September 30, 1997     -            -       (734,735)       -
(734,735)

Translation
  adjustment at
  September 30, 1997     -            -            -      (12,347)
(12,347)

Adjustment for final
  offering costs         -          5,726          -          -
5,726

Balance at September
  30, 1997        $      -    $13,621,276  $(4,375,915) $(160,673)
$ 9,084,688

</TABLE>

See notes to unaudited condensed consolidated financial
statements.

                               STRATEGIA CORPORATION AND
SUBSIDIARIES
<TABLE>

Condensed Consolidated Statements of Cash Flows
(Unaudited)
<CAPTION>
                                                   Nine Months
Ended
                                                      September
30,
                                                  1997
1996
<S>                                               <C>
<C>
Cash flows from operating activities:
  Net loss                                        $(1,412,088)
$ (583,274)
  Adjustments to reconcile net loss to
    net cash provided by operating activities:
      Depreciation and amortization                 1,955,862
1,960,793
      Deferred income taxes                               -
15,033
      Other                                             6,325
(2,244)
    Change in operating assets and liabilities:
      Accounts receivable                            (571,972)
(562,409)
      Other current assets                           (293,455)
340,701
      Accounts payable                                (16,967)
78,879
      Accrued expenses                              1,317,000
298,222
      Accrued income taxes                            (12,662)
(21,590)
Increase (decrease) in other assets                    323,626
(329,878)
    Increase in deferred revenue                      758,971
1,099,577
    Increase (decrease) in customers' deposits          3,161
(13,110)

         Net cash provided by operating activities  2,057,801
2,280,700

Cash flows from investing activities:
  Acquisition of property and equipment            (1,625,985)
(308,713)

         Net cash used in investing activities     (1,625,985)
(308,713)

Cash flows from financing activities:
  Proceeds from sale of common stock, net            8,533,982
1,200,000
  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                (2,417,856)
(2,192,452)
  Payment of dividends on preferred stock              (25,404)
(13,015)

            Net cash provided by (used in) financing
              activities                             5,390,722
(755,467)

Effect of exchange rate changes on cash                (36,294)
(22,903)

Net increase in cash and cash equivalents 5,786,244
1,193,617

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

Cash and cash equivalents at end of period          $6,124,680
$1,364,253


</TABLE>

See notes to unaudited condensed consolidated financial
statements.

                               STRATEGIA CORPORATION AND
SUBSIDIARIES


Notes to Condensed Consolidated Financial Statements
(Unaudited)

September 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 September 30, 1997 and the results of operations for the
three and nine
months then ended and cash flows for the nine 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, loss before
income taxes for
the three and nine months ended September 30, 1997 and 1996,
includes the following
components:
<TABLE>
<CAPTION>
                                Three months             Nine
months
                             ended September 30,      ended
September 30,
    Pretax income (loss):   1997         1996         1997
1996
    <S>                     <C>          <C>          <C>
<C>
    United States          $  (793,127) $ (334,329)  $(1,615,554)
$(807,310)
    Foreign                     92,204       18,986       321,279
353,759

                            $ (700,923)    (315,343)  $(1,294,275)
$(453,551)

</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,
  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 included 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

This quarterly report contains forward -looking statements.  For
this purpose, any statements contained herein that are not
statements of historical fact may be deemed to be forward-looking
statements.  Without limiting the foregoing, the words "believes,"
"anticipates," "plans," "expects," and similar expressions are
intended to identify forward-looking statements.

There are a number of important factors that could cause the
Company's actual results to differ materially from those indicated
by such forward-looking statements.  These factors include,
without limitation, factors described in the narrative below or
under the caption "Certain Factors That May Affect Future
Results."

Results of Operations

The  Company reported revenue of $2,831,072 and $7,632,330 for the
three and
nine months ended September 30, 1997, respectively.  This compares
to revenue of $2,287,694 and $7,007,412 for the comparable periods
in 1996.  The Company
reported  net losses of $734,735 and $1,412,088 for the three  and
nine months ended September 30, 1997 after reporting net losses of
$322,305 and $583,274 for the same periods in 1996.

The  losses  incurred by the Company through the third quarter
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.   The  Company's
quarterly  revenues  during the year have  been  affected  by  the
number  and  timing of its Year 2000 contracts  in  process.   The
Company  entered into three Year 2000 contracts during  the  first
half of 1997 and numerous other contracts since September 1, 1997,
and  currently has many proposals pending.  During the first nine
months  of  1997,  the  number of contracts in  process  has  been
limited,  and  events  that have affected the  timing  of  revenue
generated under specific contracts have resulted  in  significant
variations in quarterly revenue.  Factors contributing to the delay of
the  Company's  generation of revenues during the third quarter
include the limited number of  contracts
in  process,  delays in procuring new contracts  due  to  customer
unfamiliarity   with  evolving  industry  norms  for   Year   2000
contracts,   customers'  need  for  special  budgeting  approvals,
changing  degrees  of involvement by in-house customer  personnel,
technical  issues, and other similar factors attributable  to  the
unique nature and potential impact of the Year 2000 problem.   The
Company   expects  Year  2000  services  to  make   a   meaningful
contribution to revenues during the fourth quarter.  The impact of
delays in revenue generation from specific contracts will diminish
as the number of contracts in process continues to increase.

Consolidated service revenue increased $543,378 and $624,918 for
the three and nine month periods ended September 30, 1997 compared
to  the  same periods in 1996.  Revenue  from  Year  2000
service contracts totaled approximately 5% of the Company's North
American revenues recorded for the nine months ended September 30,
1997.

The   Company's   foreign  subsidiary,  Twinsys   Dataguard   S.A.
(hereinafter referred to as "Twinsys") accounted for approximately
68% of consolidated service revenue for the
three  and  nine month periods ended September 30, 1997.   Revenue
recorded  by Twinsys for the three and nine months ended September
30,  1997  was  comparable to the revenue recorded  for  the  same
periods  in  1996.   It  is expected that the  percentage  of  the
Company's  consolidated service revenue generated by Twinsys  will
decrease over the next year due to  the  anticipated
growth  of  revenues  from Year 2000 services  in
North  America.   The  Year 2000 services market  is  expected  to
develop  more slowly in Europe than in North America.  The Company
currently  has  outsourcing contracts in process in North  America
and  Year 2000 service contracts in process in both North  America
and Europe.

The  Company's  cost of services increased  to  $2,247,649  from
$1,850,530 and $5,608,358 from $5,223,215 for the three  and  nine
months  ended September 30, 1997 when compared to the same periods
in  1996, respectively.  Cost of services has increased  during
1997  as  the  Company  develops the  infrastructure  required  to
support  anticipated increases in demand for Year  2000  services.
The  changes  include  (i)  significant growth  in  the  Company's
technical staff in both North  America  and
Europe,  (ii) start-up costs associated with a subsidiary providing 
millennium  services  in  Europe, and (iii) establishment of the
Company's  first compliance testing center in North America.  The 
Company  expects to  achieve its targeted level of staffing for Year 
2000  projects by  the first quarter of 1998.  Further additions to 
its staff and equipment will only be made in response to greater 
demand for  the Company's services.  Cost of services as a percentage 
of revenue should begin to gradually decrease from current levels 
during  the fourth quarter of 1997.

The Company's selling, general and administrative expenses for the
three  and  nine month periods ended September 30, 1997  increased
approximately 111% and 81%, respectively, compared  to  the  same
periods  in  1996.  The increase is attributable to growth in direct
marketing staff, advertising, promotions, and participation in trade 
shows both in North America and Europe relating to millennium and other 
computer service offerings.  Following the completion  of  a  public  
stock offering  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.

Interest  expense totaled $107,548 and $383,831 for the three  and
nine months ended September 30, 1997, respectively, as compared to
$123,616  and  $487,555 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 $117,813 and $129,723  for
the  nine  month  periods  ended  September  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  September  30, 1997, the Company had working capital  totaling
$3,730,912.   In March 1997, the Company completed a public  stock
offering  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 North America and Europe  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 the second quarter of  1997,  and  expended
funds  to capitalize and finance a new subsidiary based in  Paris,
France  that  will provide Year 2000 and Euro currency  conversion
services.

Pending use for working capital needs, the Company maintains funds
raised  in  its  stock  offering in short-term,  investment-grade,
interest-bearing securities.  The Company believes it has adequate
capital  resources to support its cash requirements for  the  next
twelve months.

CERTAIN FACTORS THAT MAY AFFECT FUTURE RESULTS:

The  following important factors, among others, could cause actual
results  to  differ  materially from those indicated  by  forward-
looking statements made in this Quarterly Report and presented  by
management from time to time.

The Company has experienced and expects to experience fluctuations
in  its  quarterly  results.  A variety of factors  influence  the
level of the Company's revenues in a particular quarter, including
the  number, requirements, and nature of projects, changes  during
the  course  of  projects that may impact the timing  and  current
scope  of  work in progress, general economic conditions that  may
influence decisions by clients and potential clients to invest  in
or  replace their information systems, decisions by management  to
rely on in-house information technology personnel for some or  all
of   a  client's  or  a  potential  client's  information  systems
projects,  the  ability  of  certain clients  to  terminate  their
engagements  without  penalty, competition  for  engagements,  and
other factors, many of which are beyond the Company's control.   A
significant  portion  of the Company's current  expense  structure
does not vary in relation to the Company's level of revenues.   If
revenues  for  a  particular  quarter do  not  meet  expectations,
operating  results will be adversely affected. Gross margins  will
vary based upon a number of factors including employee utilization
rates  as  well  as the type and number of millennium  engagements
performed by the Company during a particular period.  The  Company
bids a number of Year 2000 projects on a fixed fee basis.  Because
the provision of Year 2000 services is a new industry, there is  a
greater  risk on any project that the amount bid will not  provide
the anticipated level of profit.

The  Company also believes that its future success will depend  in
large part on its ability to continue to attract and retain highly-
skilled  technical  and  management personnel.  There  can  be  no
assurance  that  the  Company will be able to attract  and  obtain
qualified personnel needed for the development of its business.

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)

[/TABLE]