FORM 10-Q/A

              SECURITIES AND EXCHANGE COMMISSION
                   Washington, D. C.  20549

[ X ]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
       SECURITIES EXCHANGE ACT OF 1934

       For the quarterly period ended September 30, 1996

                               OR

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


                  Commission File No. 0-12404

                  JACOR COMMUNICATIONS, INC.


A Delaware Corporation                        Employer Identification
                                                   No. 31-0978313

                   Commission File No. 1-8283
                                
                        CITICASTERS INC.
               (Successor by merger to JCAC, Inc.)
                                
A Florida Corporation                       Employer Identification
                                                   No. 59-2054850


                         1300 PNC Center
                         201 East Fifth Street
                         Cincinnati, Ohio 45202
                         Telephone (513) 621-1300



Indicate by check mark whether the Registrant, Jacor Communications, Inc.,
(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
twelve 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 ninety days.
               Yes    X              No

Indicate by check mark whether the Co-Registrant, Citicasters
Inc. (the successor by merger to JCAC, Inc.), (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 twelve
months (or for such shorter period that the Co-Registrant was
required to file such reports), and (2) has been subject to such
filing requirements for the past ninety days.
                   Yes   X                No

Indicate by check mark whether the Co-Registrant has filed all
documents and reports required to be filed by Section 12, 13 or
15(d) of the Securities Exchange Act of 1934 subsequent to the
distribution of securities under a plan confirmed by a court.
                   Yes   X           No


At November 1, 1996, 31,254,338 shares of the Registrant's common
stock were outstanding.  At November 1, 1996, 100 shares of the
Co-Registrant's common stock were outstanding, all of which
shares are owned by the Registrant.



          JACOR COMMUNICATIONS, INC. AND SUBSIDIARIES
                         (the "Company")

                             INDEX



                                                           Page
                                                          Number

PART I.  Financial Information

     Item 1. - Financial Statements

          Condensed Consolidated Balance Sheets
            as of September 30, 1996 and December 31,
            1995                                            3

          Condensed Consolidated Statements of
            Operations for the three months and
            nine months ended September 30, 1996
            and 1995                                        4

          Condensed Consolidated Statements of
            Cash Flows for the nine months ended
            September 30, 1996 and 1995                     5

          Notes to Condensed Consolidated Financial
            Statements                                      6



     Item 2. - Management's Discussion and Analysis
               of Financial Condition and Results of
               Operations                                  14


PART II. Other Information

     Item 4. - Submission of Matters to Vote of
               Security Holders                            20.1

     Item 5. - Other Information                           21

     Item 6. - Exhibits and Reports on Form 8-K            38

     Signatures                                            40


           JACOR COMMUNICATIONS, INC. AND SUBSIDIARIES
                                
                   PART II - OTHER INFORMATION
                                




Item 4.   Submission of Matters to Vote of Security Holders

The Jacor Communications, Inc. Annual Meeting of Shareholders was
held on July 23, 1996.  At such meeting the shareholders were
asked to vote upon (1) a proposal to reincorporate Jacor
Communications, Inc. as a Delaware corporation and (2) a proposal
to issue Common Stock Purchase Warrants, and the underlying
shares of Common Stock upon exercise of such warrants, to
shareholders of Citicasters Inc. in connection with the
Citicasters Merger.

The specific matters voted upon and the results of the voting
were as follows:

(1)  The proposal to approve the merger of Jacor Communications, Inc.
     ("Jacor") with and into New Jacor, Inc., a Delaware
     corporation ("New Jacor") and wholly-owned subsidiary of
     Jacor.  The purpose of the proposed merger is to
     reincorporate Jacor under the laws of the State of Delaware:
     
          Shares Voted "FOR"            15,928,195 (86.4%)
          Shares Voted "AGAINST"            88,761
          Shares "ABSTAINING"                5,402
     
(2)  The proposal to approve the issuance by Jacor, and any successor
     corporation thereto, of common stock purchase warrants (the
     "Jacor Warrants") to acquire 4,400,000 shares of Jacor
     common stock and the issuance of the shares of Jacor common
     stock issuable upon the exercise of any such Jacor Warrants:
     
          Shares Voted "FOR"            15,723,241 (85.3%)
          Shares Voted "AGAINST"           246,713
          Shares "ABSTAINING"                5,738
     
Each proposal received more than the required votes necessary for
approval by Jacor's outstanding shares of common stock and was
thereby adopted.

Jacor's shareholders also re-elected seven incumbent Directors of
Jacor to serve for an additional one year term expiring at the
1997 Annual Meeting of Shareholders.









                          SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of
1934, Registrant and Co-Registrant has each duly caused this
Report to be signed on its behalf by the undersigned, thereunto
duly authorized.


                               JACOR COMMUNICATIONS, INC.
                                      (Registrant)
                                          and
                                    CITICASTERS INC.
                                    (Co-Registrant)




DATED:  November 27, 1996     BY  /s/ R. Christopher Weber
                                  R. Christopher Weber,
                                  Senior Vice President and
                                  Chief Financial Officer

                                 (Duly Authorized Officer and
                                  Principal Financial and
                                  Accounting Officer of Registrant
                                  and Co-Registrant)