<PAGE>

                          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 January 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 January 31, 1997.  Common Stock, no par value:  4,865,559 
shares.









<PAGE>
<TABLE>

PART I. FINANCIAL INFORMATION


<CAPTION>

                         ACCESS CORPORATION
                           BALANCE SHEETS
                               ASSETS



                                               January 31,    April 30,
                                               1997           1996

<S>                                            <C>             <C>
CURRENT ASSETS:
  Cash                                         $1,662,546      $2,071,772 
  Accounts Receivable, Less Allowances          1,248,575       1,890,673 
    for Doubtful Accounts of $17,098
    in January 1997 and $189,685 in April 1996
  Inventories                                      
    Raw Materials and Purchase Parts               43,634          64,553 
    Work - in - Process                            57,100         102,900 
    Finished Goods                                 18,603          21,057 
                                               ----------      ---------- 
                                                  119,337         188,510 

Prepaid Expenses                                  144,365         106,283 
Deferred Income Tax Benefit                       112,000         112,000 
                                               ----------      ---------- 
    TOTAL CURRENT ASSETS                        3,286,823       4,369,238 

EQUIPMENT AND LEASEHOLD IMPROVEMENTS
   Computer Hardware & Software                 1,513,813       1,449,310 
  Machinery and Equipment                         503,337         503,337 
  Office and Service Equipment                    377,880         364,492 
  Leasehold Improvements                           13,405          13,405 
  Tools, Dies and Fixtures                        115,013         115,013 
                                                ---------       --------- 
                                                2,523,448       2,445,557 
  Less Accumulated Depreciation                (2,274,706)     (2,187,785)
                                                ---------       --------- 
                                                  248,742         257,772 

COMPUTER SOFTWARE COSTS                              -          1,068,923 

DEFERRED INCOME TAX BENEFIT                       548,672         545,700 
                                                ---------       --------- 
     TOTAL ASSETS                              $4,084,237      $6,241,633 
                                               ==========      ==========
<FN>
SEE NOTES TO CONDENSED FINANCIAL STATEMENTS
</FN>

<PAGE>


</TABLE>
<TABLE>

                        ACCESS CORPORATION
                          BALANCE SHEETS
                LIABILITIES AND STOCKHOLDERS' EQUITY

<CAPTION>
                                                January 31,    April 30,
CURRENT LIABILITIES                                1997          1996
<S>                                            <C>             <C>
  Accounts Payable                              $    57,017     $   285,703 
  Accrued Salaries, Wages and Commissions            68,926         367,282 
  Accrued Taxes                                      21,024          22,400 
  Accrued Warranty Expense                           12,915            -   
  Capital Leases - Current                             -             19,599 
  Other Accrued Liabilities                         113,324          49,385 
  Accrued Royalty                                   133,092         291,192 
  Advances from Customers                           238,007         408,460 
                                                  ---------       --------- 
TOTAL CURRENT LIABILITIES                           644,305       1,444,021 

PREPAID MAINTENANCE CONTRACT REVENUE                611,196         609,078 

MANDATORILY REDEEMABLE PREFERRED STOCK            1,500,000       1,500,000 
   Accrued Preferred Dividends                                      102,510 

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                     (9,801,716)     (8,544,428)
  16,270 Common Stock Shares In                     (15,383)        (15,383)
    Treasury, at Cost
                                                  ---------       --------- 
  TOTAL STOCKHOLDERS' EQUITY                      1,328,736       2,586,024 

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY      $ 4,084,237     $ 6,241,633 
                                                  =========       ========= 
<FN>
SEE NOTES TO CONDENSED FINANCIAL STATEMENTS
</FN>

<PAGE>
                         ACCESS CORPORATION
                       STATEMENT OF OPERATIONS

                                                         Three Months Ended
                                                              January 31,
                                                          1997        1996
<S>
REVENUE                                                  <C>         <C>
  System Sales                                            $   506,570     $ 1,317,097 
  Service & Service Depot                                     842,345       1,270,959 
                                                            ---------       --------- 
       Total                                                1,348,915       2,588,056 

COST OF REVENUE
  System Sales                                                318,451         714,201 
  Service & Service Depot                                     599,865         604,657 
                                                            ---------       --------- 
       Total                                                  918,316       1,318,858 

GROSS PROFIT BEFORE AMORTIZATION OF COMPUTER SOFTWARE         430,599       1,269,198 

AMORTIZATION OF COMPUTER SOFTWARE COSTS                       732,071         168,426 

GROSS PROFIT (LOSS)                                          (301,472)      1,100,772 

Sales and Administrative                                      615,398         722,263 
Engineering, Research and Development                          89,241         180,998 
                                                            ---------       --------- 
  Total Costs and Expenses                                    704,639         903,261 

EARNINGS (LOSS) FROM OPERATIONS                            (1,006,111)        197,511 

OTHER INCOME (EXPENSE)
  Interest Income                                              21,154          12,625 
  Other Income                                                  5,169             621 
  Interest Expense                                             (1,020)         (2,439)
  Other                                                                          (295)

NET EARNINGS (LOSS) BEFORE INCOME TAXES                      (980,808)        208,023 

INCOME TAXES                                                     -             70,700 

NET EARNINGS (LOSS)                                          (980,808)        137,323 

PREFERRED DIVIDEND                                               -             68,662 

EARNINGS (LOSS) APPLICABLE TO COMMON SHARES               $  (980,808)    $    68,661 
                                                            =========       ========= 
PER COMMON SHARE AND COMMON SHARE EQUIVALENTS             
  Net Earnings (Loss)                                     $     (0.20)    $      0.01 
                                                        =========       =========
<FN>
SEE NOTES TO CONDENSED FINANCIAL STATEMENTS
</FN>


</TABLE>

<PAGE>
<TABLE>


                                ACCESS CORPORATION
                               STATEMENT OF EARNINGS

                                                        Nine Months Ended
                                                        January 31, 
                                                     1997              1996
REVENUE
<S>                                                  <C>              <C>
  System Sales                                       $  1,667,988     $  2,477,502 
  Service & Service Depot                               2,883,886        3,570,841 
                                                        ---------        --------- 
                                                        4,551,874        6,048,343 
COST OF REVENUE
  System Sales                                            966,877        1,386,432 
  Service & Service Depot                               1,892,944        1,869,851 
                                                        ---------        --------- 
                                                        2,859,821        3,256,283 

GROSS PROFIT BEFORE AMORTIZATION OF COMPUTER SOFTWARE   1,692,053        2,792,060 

AMORTIZATION OF COMPUTER SOFTWARE COSTS                 1,068,923          505,278 

GROSS PROFIT                                              623,130        2,286,782 

Sales and Administrative                                1,845,169        1,638,077 
Engineering, Research and Development                     233,865          431,145 
                                                        ---------        --------- 
  Total Costs and Expenses                              2,079,034        2,069,222 

EARNINGS (LOSS) FROM OPERATIONS                        (1,455,904)         217,560 

OTHER INCOME (EXPENSE)
  Interest Income                                          62,695           39,677 
  Other Income                                            139,480              621 
  Interest Expense                                         (3,196)          (9,091)
  Other                                                      (362)          (8,041)

EARNINGS (LOSS ) BEFORE INCOME TAXES                   (1,257,287)         240,726 

INCOME TAXES                                                                81,800 

NET EARNINGS (LOSS)                                    (1,257,287)         158,926 

PREFERRED DIVIDENDS                                                         79,464 
                                                        ---------        --------- 
EARNINGS (LOSS) APPLICABLE TO COMMON SHARES          $ (1,257,287)    $     79,462 
                                                       ==========       ========== 
PER COMMON SHARE AND COMMON SHARE EQUIVALENTS
  Net Earnings (Loss)                                $      (0.26)    $       0.02 
                                                       ==========      ========== 
<FN>
SEE NOTES TO CONDENSED FINANCIAL STATEMENTS
</FN>

</TABLE>


<PAGE>
<TABLE>


                                ACCESS CORPORATION
                              STATEMENTS OF CASH FLOW


                                                     Nine Months Ended
                                                       January 31,
                                                  1997           1996

<S>                                               <C>           <C>
CASH FLOW FROM:
OPERATING ACTIVITIES
  Net  Earnings (Loss)                             $(1,257,287)   $   158,926 
  Adjustments to Reconcile Net Earnings
    To Net Cash Provided by (Used in) Operations:
       Depreciation                                     98,552        108,741 
       Amortization                                  1,068,923        505,278 
       Deferred Income Tax                              (2,972)        81,800 
      (Gain) Loss on Sale of Fixed Asset                (2,355)         7,377 
       Changes in Assets and Liabilities
         Accounts Receivable                           642,098       (280,376)
         Inventories                                    69,173        197,691 
         Prepaid Expenses                              (23,688)      (172,149)
         Accounts Payable                             (228,686)       (50,312)
         Accrued Liabilities                          (222,879)       517,667 
         Accrued Royalties                            (158,100)         4,128 
         Advances From Customers                      (170,453)      (628,819)
         Prepaid Maintenance Contract Revenue            2,117        260,181 
                                                     ---------      --------- 
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES  (185,557)        710,133 

INVESTING ACTIVITIES:
    Capital Additions                                (101,561)       (139,741)
    Acquisition of business, net of cash received        -           (148,629)
                                                    ---------       --------- 
    NET CASH (USED IN) INVESTING ACTIVITIES          (101,561)       (288,370)

FINANCING ACTIVITIES
    Payments of Preferred Dividends                  (102,510)     
    Payments on Capital Leases                        (19,598)        (52,413)
                                                    ---------       --------- 
                                                     (122,108)        (52,413)

NET CHANGE IN CASH                                   (409,226)        369,350 

CASH,  Beginning of the Year                        2,071,772         883,487 
                                                    ---------       --------- 
CASH, January  31, 1997 and 1996                  $ 1,662,546     $ 1,252,837 
                                                   ==========      ========== 
<FN>

SEE NOTES TO CONDENSED FINANCIAL STATEMENTS

</FN>
</TABLE>




<PAGE>

                        ACCESS CORPORATION
                NOTES TO CONDENSED FINANCIAL STATEMENTS
                        JANUARY 31, 1997


NOTE A - Condensed Financial Statements

The condensed balance sheet as of January 31, 1997, the condensed statements 
of earnings for the nine month  and three month periods ended January 31, 1997 
and 1996, and the condensed statements of cash flows for the nine month 
periods ended January 31, 1997 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 
January  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, 1996.  The results of operations for the period, ended January 
31, 1997 are not necessarily indicative of the operating results for the full 
year.

NOTE B - Amortization of Computer Software Costs

While the Company continues to maintain and support its AS/400 EDMS software 
product, it does not believe that future revenues of this product reduced by 
the estimated future costs, including maintenance and support, are sufficient 
to absorb the amortization of the software costs previously capitalized.  
Therefore, the Company accelerated the amortization of the remaining 
unamortized cost of $732,000 in the third quarter of fiscal 1997.




















<PAGE>


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

RESULTS OF OPERATIONS:

The Company has two primary lines of business.  Over the years the Company has 
built a continuing field maintenance business.  This business services, on a 
nationwide basis, hardware and, on a national and international basis, 
software for the Company's installed base of customers and third parties.  The 
company is also a significant factor in the Electronic Document Management 
Systems (EDMS) software business.  In this line of business, the Company 
develops and markets software solutions for its customers' technical 
processes.  Both the field maintenance and EDMS business have the potential 
for substantial growth in revenue and profits in that they each serve a 
potentially large market opportunities.

Fiscal year 1997 third quarter revenue of $1.3 million was down $1.2 million 
(48%) compared with the third quarter of fiscal 1996.  Service  revenue of 
$842,300 decreased $428,600 (34%) compared with the third quarter of fiscal 
1996.  EDMS revenue of $506,600 decreased $810,500 (62%)compared with the 
third quarter of fiscal 1996.  The third quarter ended January 31, 1996 was 
unusual in that one customer represented $524,500 of software revenue and a 
number of companies issued retroactive software maintenance contracts.  
Neither of these events re-occurred in the third quarter ended January 31, 
1997. Seven Cimage software service agreements were scheduled to be renewed in 
the third quarter of fiscal 1997 but are currently expected to be renewed in 
the fourth quarter of fiscal 1997. 

Revenue for the first nine months of fiscal 1997 of $4.6 million decreased 25% 
from the nine months ended January 31, 1996.  EDMS revenue of  $1.7 million 
was 33% lower than the same period last year.  In the nine months ended 
January 31, 1996, the Company recognized revenue of $899,200 from one customer 
for a right to use license of a Cimage system that extends into fiscal 1998, 
this did not occur for the same period of fiscal 1997.  Service revenue of 
$2.9 million was 19% lower than the $3.6 million reported for the nine months 
ended January 31, 1996.  The major contributor to this decrease in revenue was 
the loss of micrographic maintenance service agreements being replaced with 
current technology.  This represented $1,006,000 in lost business which was 
partially offset by the increase in third party hardware service of $206,200 
and the increase in Cimage software service of $249,400.  The Company 
continues actively to pursue third party hardware service business to replace 
the loss of the micrographic maintenance service agreements.

The Company's current backlog of orders is $2.4 million compared to $3.5 
million at January 31, 1996.  Current EDMS backlog of $567,200  is 56%  lower 
than that at the same date last year.  This decrease in backlog is the result 
of the Company delivering a major order that was in backlog last fiscal year.  
Service backlog  of $1.8 million was 17% lower at January 31, 1997 compared 
with January 31, 1996.  This reduction in backlog was partially due to the 

<PAGE>

reduction in some of the maintenance coverage on the Company's micrographic 
based systems as well as the reduction in software maintenance for the 
Company's old computer based systems.  Seven Cimage software service 
agreements were scheduled to be renewed in the third quarter of fiscal 1997 
but are currently expected to be renewed in the fourth quarter of fiscal 1997.

Cost of sales for the third quarter of 68% and for the  nine months ended 
January 31, 1997 of 63% were 16% and 8% higher, respectively, of those for the 
comparable periods in fiscal 1996.  The increase in cost of sales was due to 
the lower revenue outlined in the previous paragraphs and the fixed costs were 
not reduced pro rata to reflect the decline in revenue.


Selling and administrative expenses of  $615,400 for the third quarter of 
fiscal 1997 were $106,900 (15%) lower than the third quarter of fiscal 1996.  
Selling and administrative expenses for the nine months ended January 1996 of 
$1,845,200 were 13%  higher than the same period last fiscal year.  Selling 
and administrative expenses increased due to the addition of CimSoft sales 
resources in August 1995.  The Company had these resources and expenses for 
six months in fiscal 1996 and nine months in fiscal 1997.

Engineering, research and development expenses are incurred for maintaining 
and upgrading products.  The third quarter expense for engineering, research 
and development of $89,200 decreased $58,600 from the third quarter of last 
fiscal year.  This decrease in development expense is the result of Cimage 
Enterprise Systems providing the development on the Cimage product line as 
well as more time being applied to inventory projects and lower spending.

Interest income for the third quarter and nine months ended January 31, 1997 
was $21,200 and $62,700, respectively, compared with $12,600 and $39,700, 
respectively for the third quarter and nine months ended January 31, 1996.    
Interest income for fiscal 1997 and fiscal 1996 was primarily the interest 
received on cash being invested in short term investments.

Other income for the nine months ended January 31, 1997 was $139,500 compared 
with $600 for the same period last fiscal year.  In September 1996, the 
Company collected a Cimage receivable acquired when the Company acquired 
CimSoft Incorporated.  The Company did not accrue this receivable because the 
Company felt it was unlikely to be able to collect the receivable at the time 
of the purchase of CimSoft.

Accelerated Amortization of Computer Software Costs

The Company accelerated the depreciation of the remaining balance of the 
Intangible Asset - Computer Software Costs in the quarter ended January 31, 
1997. This write-off of $1,068,923 for the nine months ended January 31, 1997 
and $732,100 for the three months ended January 31, 1997,  represents the 
balance of a total of $3,368,500. In fiscal year 1991 through fiscal year 1993 
Access capitalized the development of its AS/400 EDMS software product.  
Although the Company has continued to invest in maintaining and supporting the 
AS/400 software product, it ceased the capitalization of the expenditures in 

<PAGE>

November 1993.  The Company has, and plans to continue to pursue the sale of 
AS/400 EDMS systems, and will continue to maintain those systems currently 
installed.  The Company does not believe that future revenues of this product 
reduced by the estimated future costs, including maintenance and support, are 
sufficient to absorb the amortization of the software costs previously 
capitalized.  Therefore, the Company accelerated the amortization of the 
remaining unamortized cost of $732,000 in the third quarter of fiscal 1997.

LIQUIDITY AND CAPITAL RESOURCES

During the first nine months of fiscal 1997, the Company decreased its cash 
balance by $409,200 leaving $1,662,500 in cash.  The Company used $185,600 in 
cash from operations, invested $101,600 in fixed assets , paid $102,500 in 
dividends and $19,600 for capital leases.


Accounts receivable decreased $642,100 for the nine months ended January 31, 
1997 from $1,890,700 to $1,248,600.  Accounts Payable, Accrued Royalties and 
Advances from Customers decreased $222,900, $158,100 and $140,500, 
respectively.

Working capital on January 31, 1997 was approximately $2,642,500, which is 
$282,700 lower than the April 30, 1996 level.  This primarily was the result 
of the reduction in cash.

The Company wrote off the Intangible Asset for Computer Software Costs on the 
AS/400 product in the third quarter ended January 31, 1997.  The capitalized  
value of this asset was not justified by the potential and actual profits 
generated from the AS/400 product.  The amortization for the nine months ended 
January 31, 1997 was $1,068,900.






















<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:  February 26, 1997                 NEWTON D. BAKER
					---------------
                                        Newton D. Baker
                                        Executive Vice President

Date:  February 26, 1997                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:  February 26, 1997	________________________
					Newton D. Baker
					Executive Vice President

Date:  February 26, 1997	________________________
					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 January 31, 1997 and 1996 is 
attached as Exhibit 11(a).

		(b)  The calculation of net earnings per common share and common 
share equivalent for the nine month periods ended January 31, 1997 and 1996 is 
attached as Exhibit 11(b).






























































































15