UNITED STATES
                    SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C.   20549

                                 FORM 10-Q

[X]	Quarterly Report Pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934
For Quarterly Period Ended July 31, 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 2-33108

                             ACCESS CORPORATION
           (Exact name of registrant as specified in its charter)
	
                Ohio                               31-0673364
            --------------                       -----------------
(State or other jurisdiction of incorporation)	(I.R.S. Employer
                                                  Identification Number)


4350 Glendale-Milford Road, Suite 250, Cincinnati, Ohio	45242-3700
------------------------------------------------------------------
(Address of principal executive offices)               (Zip Code)

Registrant's telephone number including area code (513)786-8350

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 shares, as of  July 31, 1997.  Common Stock, no par
value:  4,865,559 shares.







 <PAGE>


PART I. FINANCIAL INFORMATION



                            ACCESS CORPORATION
                             BALANCE SHEETS
                                 ASSETS

                                                 July 31,        April 30,
                                                   1997            1997
CURRENT ASSETS:

 Cash                                         $   1,240,778       $1,404,708 
 Accounts Receivable, Less Allowances             2,567,389        2,151,829 
    for Doubtful Accounts of $15,000
    in July 1997 and $12,000 in April 1997
 Inventories
   Raw Materials and Purchase Parts                  82,597           96,673 
    Work - in - Process                              49,866           56,401 
    Finished Goods                                   12,987           13,551 
                                                 ---------------------------
                                                    145,450          166,625 

 Prepaid Expenses                                   107,921          135,362 
 Deferred Income Tax Benefit                         73,800          112,000
                                                 ---------------------------
    TOTAL CURRENT ASSETS                          4,135,338        3,970,524 

EQUIPMENT AND LEASEHOLD IMPROVEMENTS

 Computer Hardware & Software                     1,544,785        1,533,592 
 Machinery and Equipment                            503,337          503,337 
 Office and Service Equipment                       382,755          380,248 
 Leasehold Improvements                              14,130           13,405 
 Tools, Dies and Fixtures                            97,832           97,832 
                                                 ---------------------------
                                                  2,542,839        2,528,414 
 Less Accumulated Depreciation                   (2,318,352)      (2,289,920)
                                                 ---------------------------
                                                    224,487          238,494 

GOODWILL                                            259,691          259,691 

DEFERRED INCOME TAX BENEFIT                         548,882          548,882

     TOTAL ASSETS                              $  5,168,398       $5,017,591 



<PAGE>


                               ACCESS CORPORATION
                                 BALANCE SHEETS
                      LIABILITIES AND STOCKHOLDERS' EQUITY

                                              July 31,           April 30,
CURRENT LIABILITIES                            1997                1997

 Accounts Payable                          $   425,132         $  291,339 
 Accrued Salaries, Wages and Commissions        64,262            216,232 
 Accrued Taxes                                   9,305              4,198 
 Accrued Warranty Expense                       11,018             11,018 
 Other Accrued Liabilities                      49,691             69,206 
 Accrued Royalty                               667,177            519,916 
 Advances from Customers                       286,525            195,145
                                         -----------------------------------
TOTAL CURRENT LIABILITIES                    1,513,110          1,307,054 

PREPAID MAINTENANCE CONTRACT REVENUE           552,241            675,245 

MANDATORILY REDEEMABLE PREFERRED STOCK       1,500,000          1,500,000 


STOCKHOLDERS' EQUITY
 Capital Stock
   Common Stock, No Par Value, Authorized      488,183            488,183 
    8,000,000 Shares, Issued and Outstanding
    4,881,829 Shares
 Additional Paid-In Capital                 10,657,652         10,657,652 
 Deficit from April 1, 1985                 (9,527,405)        (9,595,160)
 16,270 Common Stock Shares In                 (15,383)           (15,383)
    Treasury, at Cost
                                         -----------------------------------
      TOTAL STOCKHOLDERS' EQUITY             1,603,047          1,535,292 



TOTAL LIABILITIES AND STOCKHOLDERS'
               EQUITY                      $ 5,168,398         $5,017,591 


SEE NOTES TO CONDENSED FINANCIAL STATEMENTS


<PAGE>


                                ACCESS CORPORATION
                              STATEMENT OF EARNINGS


                                          Three Months Ended
                                            July 31,
                                        1997                1996
                                        ----------------------------
REVENUE
 System Sales                       $1,333,744          $  593,969 
 Service                             1,379,006           1,081,382 
                                   ---------------------------------
                                     2,712,750           1,675,351 

COST OF REVENUE
 System Sales                          776,319             323,411 
 Service                             1,194,494             670,838 
                                   ---------------------------------
                                     1,970,813             994,249 

                                                           
GROSS PROFIT BEFORE AMORTIZATION       741,937             681,102 



AMORTIZATION OF COMPUTER SOFTWARE COST                     168,426 

GROSS PROFIT                           741,937             512,676 

Sales and Administrative               647,864             612,725 
Engineering, Research and Development                       60,315
                                    --------------------------------
  Total Costs and Expenses             647,864             673,040 


EARNINGS FROM OPERATIONS                94,073            (160,364)



OTHER INCOME (EXPENSE)
  Interest Income                       14,525              21,835 
  Other Income                            -                    (31)
  Interest Expense                        (318)             (1,032)
  Other                                 (2,324)                (65)



NET EARNINGS BEFORE INCOME TAXES       105,956            (139,657)

INCOME TAXES                            38,200                -   

NET EARNINGS                            67,756            (139,657)

PREFERRED DIVIDEND                         -                  -   

INCOME APPLICABLE TO COMMON SHARES  $   67,756          $ (139,657)
                                     ===========         ===========


PER COMMON SHARE AND COMMON SHARE
EQUIVALENTS
 Net earnings                       $     0.01          $   (0.03)
                                      ==========         ===========


SEE NOTES TO CONDENSED FINANCIAL STATEMENTS

<PAGE>



                             ACCESS CORPORATION
                           STATEMENTS OF CASH FLOW

                                           Three Months Ended
                                                  July  31,
                                           1997               1996
                                          __________________________
CASH FLOW FROM:
OPERATING ACTIVITIES
  Net Earnings (Loss)                  $  67,756          $   (139,657)

  Adjustments to Reconcile Net Earnings
    To Net Cash Used in Operations:
     Depreciation                         28,432                31,742 
     Amortization                            -                 168,426 
     Deferred Income Tax                  38,200                  -   
    (Gain) Loss on Sale of Fixed Asset       -                    -   

  Changes in Assets and Liabilities
     Accounts Receivable                (415,562)              (56,880)
     Inventories                          21,175                18,205 
     Prepaid Expenses                     27,442               (27,457)
     Accounts Payable                    133,793               (72,194)
     Accrued Liabilities                (166,377)             (173,977)
     Accrued Royalties                   147,261                97,528 
     Advances From Customers              91,380              (108,060)
     Prepaid Maintenance
            Contract Revenue            (123,004)                5,169 
                                      -----------------------------------
NET CASH PROVIDED BY (USED IN)
  OPERATING ACTIVITIES                  (149,504)             (257,155)

INVESTING ACTIVITIES:
   Capital Additions                     (14,426)              (33,203)
                                      ------------------------------------
NET CASH (USED IN) INVESTING
  ACTIVITIES                             (14,426)              (33,203)

FINANCING ACTIVITIES
  Payments on Capital Leases                                    (7,699)
                                        ---------------------------------
NET CASH PROVIDED BY (USED IN)
   FINANCING ACTIVITIES                     -                   (7,699)


NET CHANGE IN CASH                      (163,930)             (298,057)

CASH,  Beginning of the Year           1,404,708             2,071,772 
                                       ----------------------------------
CASH, July  31, 1997 and 1996         $1,240,778          $  1,773,715 
                                      ===================================


SEE NOTES TO CONDENSED FINANCIAL STATEMENTS

<PAGE>






                              ACCESS CORPORATION
                   NOTES TO CONDENSED FINANCIAL STATEMENTS
                               JULY 31, 1997     


NOTE A - Condensed Financial Statements
----------------------------------------
The condensed balance sheet as of July 31, 1997, the condensed statement of
earnings for the three month periods ended July 31, 1997 and 1996, and the
condensed statements of cash flows for the three month periods ended
July 31, 1997 and 1996, have been prepared by the Company without audit.
These financial statements reflect all adjustments which are, in the opinion
of management, necessary to a fair statement of the results for the interim
periods presented.  All adjustments made during the quarter ended
July  31, 1997 are of a normal recurring nature.

Certain information and footnote disclosures normally included in financial
statements prepared in accordance with generally accepted accounting
principles have been omitted.  It is suggested that these condensed
financial statements be read in conjunction with the financial statements
and notes thereto included in the Company's annual report on Form 10-K for
the year ended April 30, 1997.  The results of operations for the period,
ended July 31, 1997 are not necessarily indicative of the operating results
for the full year.

<PAGE>


          MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
                                    AND
                           RESULTS OF OPERATIONS

RESULTS OF OPERATIONS:

The Company has two primary lines of business, Service and Electronic
Document Management Systems.  Originally, the company's service activities
were limited to the support of its proprietary products.  The Company is
currently building and growing its business of maintaining equipment
manufactured and sold by third parties.  The Company is working with
manufacturers and distributors of high value equipment to develop its
service business.  The Company services, on a nationwide basis, end users
on both maintenance contracts and a time and material basis.  In April 1997,
through the acquisition of the assets of Graphic Systems Technology,
Incorporated (GST), a company doing third party maintenance in the prepress
industry, Access has expanded into this market.  The Company is also a
leader in the Electronic Document Management Systems (EDMS) software
business.  In this line of business, the Company is the exclusive North
American reseller of the Cimage software which provides software solutions
for its customers' technical processes.

Fiscal year 1998 first quarter revenue of $2.7 million was up $1,037,300
(62%) compared with the first quarter of fiscal 1997  Service revenue of
$1.4 million increased $297,600 (28%) compared with the first quarter of
fiscal 1997. The increase in revenue for service was attributable to the
new prepress service business the Company acquired from GST in April 1997.
The majority of the 125% increase in EDMS revenue resulted from sales to
one customer which represented $990,500 in software revenue in the month of
July 1997. The prepress revenue was $342,700 for the quarter ended
July 31, 1997.


The Company's current backlog of orders is $2.02 million compared to $2.05
million at the end of the three months ended July 31, 1996.  Current EDMS
backlog of $99,400  is 80%  lower than that at the same date last year.
This decrease in EDMS backlog is the result of the Company delivering the
remaining portion of a large 24 month  software license in the second
quarter of fiscal 1997.  Current Service backlog of $1,374,800 is 12% lower
than that at the same date last year.  This decrease in service backlog is
the result of delays in and some contract non-renewals for Cimage Software
service and a reduction in the use of the Access proprietary software
requiring service.

Gross Margin for the quarter ended July 31, 1997 of 27% was 4% lower than
the 31% reported in the comparable period in fiscal 1997. Service gross
margin for the first quarter of fiscal 1997 was 13% compared to 38% in the
comparable period in fiscal 1997.  With the Company's entry into servicing
the prepress market, it doubled its number of field service
representatives.  The addition of these trained personnel greatly expands
the capability of the Company to deliver service on a nationwide basis.  In
the first quarter of fiscal 1998, the additional capacity was not utilized,
thus reducing the Company's gross margin for that period.  The Company is
forecasting substantial growth in its service business,  increased
utilization of this additional personnel and improved service gross
margins.  EDMS gross margin before amortization for the first quarter of
fiscal 1998 was 42%, which was an decrease from the first quarter of fiscal
1997 level of 46%. For the quarter ended July 31, 1997, the Company did not
incur amortization expense for EDMS Capitalized Software because the
remaining EDMS computer software development costs were written off in
fiscal 1997. For the first quarter ended July 31, 1996,  EDMS had
amortization expense of $168,400 which decreased the gross margin for the
EDMS business unit to 18%.  In the first quarter of fiscal 1998 the Company
provided EDMS professional services at a discounted rate to two large
customers which resulted in a lower gross margin for professional services.

Selling and administrative expenses of  $647,900 for the first quarter of
fiscal 1998 were $35,100, 6% higher than the first quarter of fiscal 1997.
Selling expenses increased due to the additional sales personnel for the
prepress and third party sales activities.

Engineering, research and development expenses were incurred for
maintaining, upgrading current products and developing new products in the
first quarter of fiscal 1997.  Cimage Enterprise Systems Limited performs
all the engineering, research and development for the Cimage software;
therefore, the Company will no longer have a development expense.

Interest income for the first quarter ended July 31, 1997 was $14,525
compared with $21,835 for the first quarter ended July 31, 1996.  Interest
income for fiscal 1997 and 1996 was primarily the interest received on cash
being invested in short term investments.

LIQUIDITY AND CAPITAL RESOURCES

During the first three months of fiscal 1998, the Company decreased its
cash balance by $163,930 giving the Company an ending cash balance of
$1,240,778 in cash.  The Company generated a net income of $67,800 plus
cash flow from non-cash charges for depreciation and deferred income taxes
of $28,400 and $38,200, respectively.  This resulted in an increase in cash
of $134,400.  Cash was also provided by  increases in Accounts Payable,
Advances From Customers and Accrued Royalties of $133,800, $91,400 and
$174,300, respectively.  This was offset by a use of funds for increasing
Accounts Receivable, decreasing Accrued Liabilities and decreasing Prepaid
Maintenance Contracts of $415,600, $166,400 and $128,800, respectively.
The Company invested $14,400 for capital equipment.

Working capital on July 31, 1997 was approximately $2,622,200, which is
$41,200 lower than the April 30, 1997 level.  This primarily resulted from
increases in accounts receivable and reductions in accrued liabilities and
prepaid maintenance contracts.

The Company believes it is well positioned for the future.  The company is a
relatively small participant in the technically dynamic market which is
populated by large players like Microsoft and IBM, as well as many middle
and small size firms.  In this fragmented market, a great many companies
are competing for each new customer order.  The Company faces a future
filled with opportunities but also filled with a great many risks, many of
which are beyond its control.

The Company is still pursuing the venture to join Avcom in a
Cincinnati-based venture that intends to acquire and operate companies in
the design automation, document management and technical services field
throughout the United States.  The Avcom venture is contingent upon
successful due diligence of 11 companies, each of the 11 companies,
including Access, reaching a binding definitive agreement and the successful
completion of an initial public offering by Avcom.

<PAGE>


                                 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.


					ACCESS CORPORATION

Date:  August  22, 1997                 /s/ Newton D. Baker
       -----------------                --------------------------
                                        Newton D. Baker
                                        Executive Vice President

Date:  August  22, 1997                 /s/ Barbara A. Sommer
       -----------------                --------------------------
                                        Barbara A. Sommer
                                        Assistant Treasurer & Chief
                                        Accounting Officer


<PAGE>






                                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.

					ACCESS CORPORATION

Date:  August 22, 1996                  NEWTON D. BAKER
       -------------------              ----------------------------
					Newton D. Baker
					Executive Vice President

Date:  August  22, 1996                 BARBARA A. SOMMER
       -------------------              ----------------------------
					Barbara A. Sommer
                                        Assistant Treasurer & Chief
                                        Accounting Officer

<PAGE>



                            EXHIBIT INDEX

(11)	Statement re-computation of per share earnings

         (a)  The calculation of net earnings per common share and common
         share equivalent for three month periods ended July 31, 1997 and
         1996 is attached as Exhibit 11(a).