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 October  31, 1996

                                 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)  (IRS Employer ID 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  
October 31, 1996.  Common Stock, no par value:  4,865,559 
shares.


<PAGE>


PART I. FINANCIAL INFORMATION




                          ACCESS CORPORATION
                            BALANCE SHEETS                                  
                                ASSETS

                   
                                             October 31,    April 30,
                                                1996          1996

CURRENT ASSETS:

  Cash                                      $ 1,673,614    $2,071,772 
  Accounts Receivable, Less Allowances        1,919,971     1,890,673 
   for Doubtful Accounts of $14,000
   in October 1996 and $189,685 in 
   April 1996
  Inventories
   Raw Materials and Purchase Parts              49,279       64,553 
   Work - in - Process                            7,773      102,900 
   Finished Goods                                18,981       21,057 
                                              -------------------------
                                                 76,033      188,510

  Prepaid Expenses                              134,063      106,283 
  Deferred Income Tax Benefit                   112,000      112,000 
                                              --------------------------
    TOTAL CURRENT ASSETS                      3,915,681    4,369,238 

 EQUIPMENT AND LEASEHOLD IMPROVEMENTS
  Computer Hardware & Software                1,483,044    1,449,310 
  Machinery and Equipment                       503,337      503,337 
  Office and Service Equipment                  369,208      364,492 
  Leasehold Improvements                         13,405       13,405 
  Tools, Dies and Fixtures                      115,013      115,013 
                                              ---------------------------
                                              2,484,007    2,445,557 
  Less Accumulated Depreciation              (2,246,728)  (2,187,785)
                                              ---------------------------
                                                237,279      257,772 

COMPUTER SOFTWARE COSTS                         732,070    1,068,923 

DEFERRED INCOME TAX BENEFIT                     545,700      545,700
                                               ---------------------------
  TOTAL ASSETS                              $ 5,430,730  $ 6,241,633

SEE NOTES TO CONDENSED FINANCIAL STATEMENTS

<PAGE>


                             ACCESS CORPORATION
                               BALANCE SHEETS
                              LIABILITIES AND 
                            STOCKHOLDERS' EQUITY



                                              October 31,     April 30,
CURRENT LIABILITIES                             1996            1996
                                             ------------------------------

 Accounts Payable                           $     94,229      $  285,703 
 Accrued Salaries, Wages and Commissions         171,761         367,282 
 Accrued Taxes                                    10,753          22,400 
 Accrued Warranty Expense                         16,950            -   
 Capital Leases - Current                          4,201          19,599 
 Other Accrued Liabilities                       117,633          49,385 
 Accrued Royalty                                 496,849         291,192 
 Advances from Customers                         232,846         408,460 
                                              -----------------------------
TOTAL CURRENT LIABILITIES                      1,145,222       1,444,021 

PREPAID MAINTENANCE CONTRACT REVENUE             475,964         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                   (8,820,908)     (8,544,428)
 16,270 Common Stock Shares In                   (15,383)        (15,383)
  Treasury, at Cost                           -----------------------------
 TOTAL STOCKHOLDERS' EQUITY                    2,309,544       2,586,024 

TOTAL LIABILITIES AND STOCKHOLDERS'EQUITY    $ 5,430,730     $ 6,241,633 
                                              =============================


SEE NOTES TO CONDENSED FINANCIAL STATEMENTS

<PAGE>

                                                          
                             ACCESS CORPORATION
                            STATEMENT OF OPERATIONS

                                         Three Months Ended
                                             October 31,
                                          1996             1995
                                        ---------------------------
REVENUE
 System Sales,exclusive of
  amortization shown below            $   567,449    $   944,345
 Service                                  949,950      1,137,791 
 Manufacturing                             10,209         20,880 
                                         ----------------------------
                                        1,527,608       2,103,016 

COST OF REVENUE
 System Sales                             325,015         520,633 
 Service                                  595,171         606,901 
 Manufacturing                             27,069          50,441 
                                         ------------------------------
                                          947,255       1,177,975 

GROSS PROFIT BEFORE AMORTIZATION          580,353         925,041 

AMORTIZATION OF COMPUTER SOFTWARE COST    168,426         168,426 

GROSS PROFIT                              411,927         756,615 

Sales and Administrative                  617,046         578,056 
Engineering, Research and Development      84,310         140,858 
                                         -------------------------------
  Total Costs and Expenses                701,356         718,914 

EARNINGS(LOSS) FROM OPERATIONS           (289,429)         37,701

OTHER INCOME (EXPENSE)
   Interest Income                         19,705          14,611 
   Other Income                           131,926              10
   Interest Expense                        (1,144)         (4,515)
   Other                                    2,120             (33)

NET EARNINGS(LOSS) BEFORE INCOME TAXES   (136,822)         47,774 

INCOME TAXES                                 -             11,100 

NET EARNINGS                             (136,822)         36,674 

PREFERRED DIVIDEND                           -             10,802 

INCOME(LOSS) APPLICABLE TO COMMON SHARES$(136,822)      $  25,872 
                                      ===============================
PER COMMON SHARE AND COMMON SHARE 
EQUIVALENTS
 Net earnings(loss)                     $   (0.03)       $    0.01 
                                      ===============================

SEE NOTES TO CONDENSED FINANCIAL STATEMENTS

<PAGE>

                                                                     
                             ACCESS CORPORATION
                           STATEMENT OF OPERATIONS 
                                                Six Months Ended
                                                   October 31, 
                                                1996             1995
                                             ----------------------------
REVENUE
 System Sales                                $ 1,161,418      $ 1,160,406 
 Service                                       1,988,065        2,228,000 
 Manufacturing                                    53,476           71,881 
                                              ----------------------------
                                               3,202,959        3,460,287 
COST OF REVENUE
 System Sales,exclusive of
  amortization shown below                       648,426          672,231
 Service                                       1,219,248        1,150,651 
 Manufacturing                                    73,831          114,543 
                                               ----------------------------
                                               1,941,505        1,937,425 

GROSS PROFIT BEFORE AMORTIZATION               1,261,454        1,522,862 

AMORTIZATION OF COMPUTER SOFTWARE COST           336,852          336,852 

GROSS PROFIT                                     924,602        1,186,010 

Sales and Administrative                       1,229,771          915,814 
Engineering, Research and Development            144,624          250,147
                                              ----------------------------
 Total Costs and Expenses                      1,374,395        1,165,961 

EARNINGS(LOSS) FROM OPERATIONS                  (449,793)          20,049 

OTHER INCOME (EXPENSE)
 Interest Income                                  41,540           27,052 
 Other Income                                    131,895           
 Interest Expense                                 (2,176)          (6,652)
 Other                                             2,054           (7,746)

EARNINGS(LOSS) FROM CONTINUING OPERATIONS       (276,480)          32,703 
  BEFORE INCOME TAXES

INCOME TAXES                                        -              11,100 

NET (LOSS) EARNINGS                             (276,480)          21,603 

PREFERRED DIVIDENDS                                 -              10,802 
                                                ---------------------------
INCOME APPLICABLE TO COMMON SHARES             $ (276,480)      $  10,801 
                                              =============================

PER COMMON SHARE AND COMMON SHARE EQUIVALENTS
 Net Earnings (Loss)                           $    (0.06)      $    0.00

SEE NOTES TO CONDENSED FINANCIAL STATEMENTS


<PAGE>


                          ACCESS CORPORATION
                        STATEMENTS OF CASH FLOW

                                             Six Months Ended
                                                October 31,
                                             1996              1995
                                           ------------------------------
CASH FLOW FROM:
OPERATING ACTIVITIES
  Net Earnings (Loss)                    $  (276,480)        $    21,603 
  Adjustments to Reconcile Net Earnings
  (loss)To Net Cash Used in Operations:
      Depreciation                            62,788              70,367 
      Amortization                           336,852             336,852 
      Deferred Income Tax                       -                 11,100 
     (Gain) Loss on Sale of Fixed Asset       (2,355)              7,377 
      Changes in Assets and Liabilities
        Accounts Receivable                  (29,298)           (313,960)
        Inventories                          112,477             171,487 
        Prepaid Expenses                     (13,386)           (105,259)
        Accounts Payable                    (191,474)            131,734 
        Accrued Liabilities                 (121,971)             98,316
        Accrued Royalties                    205,657             (38,177)
        Advances From Customers             (175,614)            (95,720)
        Prepaid Maintenance Contract Revenue(133,114)             17,486
                                           -------------------------------
    NET CASH PROVIDED BY (USED IN)
     OPERATING ACTIVITIES                   (225,918)            291,603 

    INVESTING ACTIVITIES:
      Capital Additions                      (54,333)           (109,331)
      Investment in Subsidiary                  -                (68,629)
                                            -------------------------------
    NET CASH PROVIDED BY (USED IN)
     INVESTING ACTIVITIES                    (54,333)           (177,960) 

   FINANCING ACTIVITIES
     Preferred Dividends                    (102,509)            (64,685)
     Payments on Capital Leases              (15,398)            (36,846)
                                            -------------------------------
   NET CASH PROVIDED BY (USED IN) 
     FINANCING ACTIVITIES                   (117,907)           (101,531)

   NET CHANGE IN CASH                       (398,158)             33,715 

   CASH,  Beginning of the Year            2,071,772             883,487 
                                          ---------------------------------
   CASH, October  31, 1996 and 1995       $1,673,614            $917,202 
                                          ================================

SEE NOTES TO CONDENSED FINANCIAL STATEMENTS


<PAGE>







                            ACCESS CORPORATION
                  NOTES TO CONDENSED FINANCIAL STATEMENTS
                             OCTOBER 31, 1996


NOTE A - Condensed Financial Statements
------------------------------------------

The condensed balance sheet as of October 31, 1996, the 
condensed statement of earnings for the six month and three month
periods ended October 31, 1996 and 1995, and the condensed 
statements of cash flows for the six month periods ended 
October 31, 1996 and 1995, 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 October  31, 1996 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 October 31, 1996 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.  Over the 
years the Company has built a substantial, continuing field 
maintenance service 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 
leader in the sale of Electronic Document Management Systems 
(EDMS) software systems.  In this line of business, the 
Company develops and markets software solutions for its 
customers' technical processes.  EDMS has the potential for 
substantial growth in revenue and profits in that it serves 
a potentially large, worldwide market opportunity.

Fiscal year 1997 second quarter revenue of $1.5 million was 
down $575,400 (27%) compared with the second quarter of 
fiscal 1996.  Service revenue of $950,000 decreased $187,800 
(17%) compared with the second quarter of fiscal 1996. This 
decrease in revenue occurred in Hardware Service as the 
result of the loss of  micrographic equipment being 
replaced with new technology.  EDMS revenue of $567,000 
decreased $376,900 (40%) compared with the second quarter of 
fiscal 1996. The Company revenued two large orders for U.S. West 
and Allied Signal in the quarter ended October 31,1995 and did not
have similar large system sales in the second quarter of fiscal 1997.

Revenue for the first six months of fiscal 1997 of $3.2 
million decreased 7% from the six months ended October 31, 
1996. EDMS revenue of $1.2 million was essentially unchanged 
from the prior year. Service revenue of  $2.0 million decreased
11% from the six months ended October 31,1996. This decrease in
service revenue is due to the continuing decline of hardware
service revenue from micrographic products. The Company continues
to look for third party hardware to maintain which is expected to
increase the service revenue.


The Company's current backlog of orders is $2.20 million 
compared to $2.19 million at the end of the six months ended 
October 31, 1995.  Current EDMS backlog of $570,000  is 8% 
lower than that at the same date last year.  This decrease 
in backlog is the result of the Company delivering a 
majority of its UNIX  orders over the past year.   Service backlog  
of $1.6 million was 5% higher at October 31, 1996 compared 
with October 31, 1995.  This increase in backlog was due to 
the increase in orders for Cimage software support, which 
the Company began selling with the acquisition of CimSoft 
Inc. on July 31, 1995.  This Service backlog is expected to 
be delivered within the next twelve months.

Gross Margins for the second quarter ended October 31, 1996 
of 27% deceased 9% of that for the comparable period in 
fiscal 1996, which was 36% EDMS gross margin before 
amortization for the second quarter of fiscal 1997 was 43%, 
which was identical to the second quarter of fiscal 1996 
level. EDMS gross margin after amortization was 13% , 
compared to 25% for the same period last year. The decrease 
in gross margin is a result of the lower revenue discussed 
above. Service gross margin of 35% for the quarter ended 
October 31, 1996 decreased from 43% for the period ended 
October 31, 1995. This decrease in gross margin is the 
result of decreased micrographic service revenue while related
costs did not decease for the period.

Selling and administrative expenses of  $617,000 for the 
second quarter of fiscal 1997 were $39,000 (7%) higher than 
the second quarter of fiscal 1996. Selling expenses 
increased due to increased travel expenses.  Administrative 
expenses of $286,900  have increased  $13,900 due to the 
spending for acquisition development. This expense funds 
outside activity in the search for attractive acquisition 
candidates. This expense shall continue throughout fiscal
1997.

Engineering, research and development expenses are incurred 
for maintaining, upgrading and developing new Access products.
The research and development for the Cimage products are
performed by Cimage Enterprise Systems in the U.K.
The second quarter expense for engineering, research and 
development of $84,300 decreased $56,500 (40%) from the 
second quarter of last fiscal year.  This decrease is 
primarily due to the fact that more time is being spent on 
inventory projects versus development projects, as well as 
decreases in expenses for depreciation and occupancy 
charges. In fiscal 1996, the Company reported the under 
absorption for Installations Management/ Professional 
Services as a cost to Research and Development.The expense of this 
department in fiscal 1997 is accounted for entirely in the cost
of goods sold.

Other income for the second quarter ended October 31, 1996 was
$131,900. In September 1996, the Company collected a Cimage receivable
acquired when the Company acquired CimSoft Inc.. The Company did not
accrue this receivable because the Company felt it was uncollectable
at the time of purchase.


Interest income for the second quarter ended October 31, 
1996 was $19,700  compared with $14,600 for the second 
quarter ended October 31, 1995.  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 six months of fiscal 1997, the Company 
decreased its cash balance by $398,200 leaving $1,673,600 in 
cash.  The Company used $225,900 in cash from operations, 
invested $54,300 in fixed assets and spent $15,400 for 
payments on capital leases.


Accrued Royalties increased $205,700 since April 30, 1996. 
The major contributor for this increase was the accrual of 
royalties to Cimage Enterprise Systems for software sold in 
Fiscal 1997.

On large customer orders there are provisions for progress 
payments to be made by customers based on predetermined 
events.  These advances decreased approximately  $175,600 
since April 30, 1996.  

Working capital on October 31, 1996 was approximately 
$2,770,500, which is $154,700 lower than the April 30, 1996 
level.  This primarily was the result of reduction in the 
cash balance.

The Company's operations are structured so that revenues 
from its ongoing and new third party service business, in
combination with the sale of new Cimage , AS/400 and UNIX
products are expected to provide the cash flow required to
operate the Company.


<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:  November  30, 1996		/s/Newton D. Baker
                                        -----------------------------
					Newton D. Baker
					Executive Vice President

Date:  November  30, 1996    		/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:  November 30, 1996                NEWTON D. BAKER
       _________________                ------------------------------
                                        Newton D. Baker
					Executive Vice President

Date:  November 30, 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 October 31, 1996 and 1995 is attached as Exhibit 11(a).

		(b)  The calculation of net earnings per common 
share and common share equivalent for six month periods 
ended October 31, 1996 and 1995 is attached as Exhibit 11(b).