U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB

  [ X ] QUARTELY REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT
                                     OF 1934

                  For the quartely period ended March 31, 2000

                           COMMISSION FILE NO. 1-13134

                      AMERICAN NORTEL COMMUNICATIONS, INC.
                 (NAME OF SMALL BUSINESS ISSUER IN ITS CHARTER)


                    WYOMING                              87-0507851
         (State or Other Jurisdiction of         (I.R.S. Employer I.D. No.)
         Incorporation  or  organization)

7201  EAST  CAMELBACK  ROAD,  SUITE  320
SCOTTSDALE,  AZ  85251
(Address  of  Principal  Executive  Office)


Issuer's  Telephone  Number:  (480)  945-1266

     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), and (2) has been subject to such filing
requirements  for  the  past  90  days.

(1) Yes           /  X  /     No     /   /

(2) Yes          /  X  /     No     /   /

                APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
                   PROCEEDINGS DURING THE PRECEDING FIVE YEARS

     Check  whether the registration filed all documents and reports required to
be  filed  by Section 12, 13 or 15(d) of the Exchange Act after the distribution
of  securities  under  a  plan  confirmed  by  court.

     Yes   /   /     No  /   /

                      APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate the number of shares outstanding of each of the Registrant's classes of
common  stock,  as  of  the  latest  practicable  date:

THERE  WERE  15,403,785  SHARES  OF THE REGISTRANT'S COMMON STOCK OUTSTANDING ON
APRIL  30,  2000


<PAGE>
                         PART I - FINANCIAL INFORMATION

ITEM  1.  FINANCIAL  STATEMENTS.

<TABLE>
<CAPTION>
                                         AMERICAN NORTEL COMMUNICATIONS, INC.
                                            COMPARATIVE BALANCE SHEETS
                                           AS OF MARCH 31, 2000 and 1999
                                                    (UNAUDITED)

                                                       ASSETS

                                                                 2000                                1999
<S>                                                <C>               <C>              <C>               <C>
CURRENT ASSETS:
  Cash in Bank                                        2,415,384.26                     $    287,832.55
  Prepaid Expenses                                      321,618.60                          726,935.25
  Intangible Debt Issue                                          -                           16,200.00
  Accounts Receivable                                 3,376,810.06                                   -
  Marketable Securities Available for Sale           10,465,178.19                        2,377,714.73
                                                   ----------------                   ----------------

    TOTAL CURRENT ASSETS                                             $ 16,578,991.11                    $  3,408,682.53


PROPERTY AND EQUIPMENT:
  Telecommunications Property                             1,650.00
  Equipment & Computer Equipment                         77,449.00                           1,650.00
  Furniture and Fixtures                                  4,660.00                          98,675.18
LESS: Accumulated Depreciation                          (43,182.00)                        (19,119.13)
                                                   ----------------                   ----------------
    TOTAL PROPERTY AND EQUIPMENT                                           40,577.00                          81,206.05

OTHER ASSETS:
  Other Assets                                            6,666.94                           6,666.94
  Notes Receivables - other                               3,500.00                                  -
  Due from Affiliates                                   606,390.00                         437,114.76
  Deferred Tax Asset                                  1,160,000.00                                  -
                                                   ----------------                   ----------------

    TOTAL OTHER ASSETS                                                  1,776,556.94                         443,781.70
                                                                    ----------------                   ----------------

    TOTAL ASSETS                                                     $ 18,396,125.05                       3,933,670.28
                                                                    ================                   ================



                                                      LIABILITIES

CURRENT LIABILITIES:
  Trade Accounts Payable                                825,224.00                       1,104,380.46
  Trade Accounts Payable - Other                        362,189.00                         410,327.00
  Accrued Expenses                                      106,121.70                          55,179.32
  State Income Taxes Payable                            340,000.00                         620,000.00
  Notes Payable                                          50,000.00                         291,801.50
  Accrued Interest Payable                               51,813.10                                  -
  Notes Payable Southwest Security                       99,181.29                                  -
                                                   ----------------                   ----------------

    TOTAL CURRENT LIABILITIES                                          1,834,529.09                       2,481,688.28

LONG-TERM LIABILITIES:
  Converted Debentures                                           -                          18,750.00
  Unearned Revenues Marketable Securities             8,939,135.69                                  -
                                                   ----------------                   ----------------

    TOTAL LONG-TERM LIABILITIES                                        8,939,135.69                          18,750.00
                                                                   ----------------                   ----------------

    TOTAL LIABILITIES                                                 10,773,664.78                       2,500,438.28

                                                  STOCKHOLDERS' EQUITY

  Common Stock                                       21,938,202.00                      21,920,002.00
  Treasury Stock                                       (117,000.00)                       (117,000.00)
  Additional Paid In Capital                             50,595.00                                  -
  Retained Earnings(Loss)                           (14,249,336.73)                    (20,369,770.00)
                                                   ----------------                   ----------------

     OTAL STOCKHOLDERS' EQUITY                                         7,622,460.27                       1,433,232.00
                                                                    ----------------                   ----------------

      TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                    $ 18,396,125.05                       3,933,670.28
                                                                    ================                   ================
</TABLE>

       See the accompanying notes to these unaudited financial statements


<PAGE>
<TABLE>
<CAPTION>
                                             AMERICAN NORTEL COMMUNICATIONS, INC.
                                              COMPARATIVE STATEMENT OF OPERATIONS
                                         FOR THE PERIOD ENDING MARCH 31, 2000 AND 1999
                                                          (UNAUDITED)

                                                          FISCAL YEAR 2000              FISCAL YEAR 1999
                                                   3RD QUARTER       YEAR TO DATE    3RD QUARTER    YEAR TO DATE
<S>                                              <C>             <C>              <C>             <C>
INCOME
  Airtime Income                                 $5,293,883.65    18,098,778.47   $4,622,597.17   11,880,424.06


COST OF SALES                                     4,303,524.38    13,645,400.01    3,361,703.14    8,542,558.21


GROSS PROFIT                                        990,359.27     4,453,378.46    1,260,894.03    3,337,865.85

  SELLING EXPENSES                                  211,974.72       771,103.91      371,671.59      694,164.01

  GENERAL & ADMINISTRATIVE                          270,738.60       935,410.71      262,892.19      671,311.54
                                                 --------------  ---------------  --------------  --------------
    TOTAL EXPENSES                                  482,713.32     1,706,514.62      634,563.78    1,365,475.55

    EARNINGS (LOSS) FROM OPERATIONS                 507,645.95     2,746,863.84      626,330.25    1,972,390.30

OTHER INCOME (EXPENSE)
  Other Income                                    1,659,473.62     1,670,979.39       98,006.50      179,225.32
  Gain on Maturing Note                                      -                -       81,000.00               -
  Interest Income                                     2,890.97         7,168.47       10,371.48       13,277.87
  Interest Expense                                  (33,700.85)      (47,785.43)     (13,500.00)     (40,500.00)
                                                 --------------  ---------------  --------------  --------------
    TOTAL OTHER INCOME                            1,628,663.74     1,630,362.43      175,877.98      152,003.19

  NET INCOME BEFORE INCOME TAXES                  2,136,309.69     4,377,226.27      802,208.23    2,124,393.49

  Provisions for State Income Taxes                  85,000.00       230,000.00               -               -

                                                             -
NET INCOME (LOSS)                                $2,051,309.69     4,147,226.27   $  802,208.23    2,124,393.49
                                                 ==============  ===============  ==============  ==============

EARNINGS PER SHARE:
BASIC EARNINGS PER SHARE BEFORE INCOME TAXES     $        0.14                    $        0.06
                                                 --------------                  ---------------

WEIGHTED AVERAGE NUMBER OF COMMON                   15,403,785                       14,071,158
                                                 --------------                  ---------------
   SHARES OUTSTANDING

BASIC EARNINGS PER SHARE                         $        0.13                    $        0.06
                                                 --------------                  ---------------

WEIGHTED AVERAGE NUMBER OF COMMON                   15,403,785                       14,071,158
                                                 --------------                  ---------------
   SHARES OUTSTANDING

DILUTED EARNINGS PER SHARE BEFORE INCOME TAXES   $        0.14                    $        0.06
                                                 --------------                  ---------------

WEIGHTED AVERAGE NUMBER OF COMMON                   15,403,785                       14,077,002
                                                 --------------                  ---------------
AND COMMON SHARE EQUIVALENTS OUTSTANDING

DILUTED EARNINGS PER SHARE                       $        0.13                    $        0.06
                                                 --------------                  ---------------

WEIGHTED AVERAGE NUMBER OF COMMON                   15,403,785                       14,077,002
                                                 --------------                  ---------------
AND COMMON SHARE EQUIVALENTS OUTSTANDING
</TABLE>

       See the accompanying notes to these unaudited financial statements


<PAGE>
<TABLE>
<CAPTION>
                                   AMERICAN NORTEL COMMUNICATIONS, INC.
                                         STATEMENTS OF CASH FLOWS
                  FOR THE PERIOD ENDED MARCH 31, 2000 AND PERIOD ENDED DECEMBER 31, 1999
                                                (UNAUDITED)


                                                                               3RD QTR          2ND QTR
<S>                                                                        <C>             <C>
  CASH FLOWS FROM OPERATING ACTIVITIES
    Net Income                                                             $2,051,309.69   $   699,266.33
    Adjustments to reconcile net income to net cash provided by
      operating activities.
      Depreciation and amortization                                             3,600.00         3,600.00
      Expenses paid with common stock                                                  -                -

    (Increase) decrease in:
      Trade accounts receivable                                               184,786.96        94,271.38
      Prepaid expenses                                                        (68,556.49)       20,851.17

    Increase (decrease) in:
      Trade accounts payable                                                   (1,583.42)      (55,153.00)
      Accrued interest                                                          2,396.85         4,005.00
      State income taxes payable                                               85,000.00        65,000.00
      Accrued Expenses                                                        (29,766.10)       34,266.58
                                                                           --------------  ---------------
          NET CASH PROVIDED BY OPERATING ACTIVITIES                         2,227,187.49       866,107.46


  CASH FLOWS FROM INVESTING ACTIVITIES
    Purchase of marketable equity securities                                   50,000.00    (1,216,141.15)
    Advances to affiliates                                                   (203,500.00)               -
    Purchase of common stock                                                  484,825.00       (11,505.77)
    Purchases of property and equipment                                          (434.00)       (5,078.22)
                                                                           --------------  ---------------
          NET CASH (USED) BY INVESTING ACTIVITIES                             330,891.00    (1,232,725.14)


  CASH FLOWS FROM FINANCING ACTIVITIES
    Short-term installment loan                                                        -       300,000.00
    Short-term investment margin                                                       -        99,181.29
    Payment on notes payable                                                 (553,000.00)      (45,500.00)
                                                                           --------------  ---------------
          NET CASH PROVIDED BY FINANCING ACTIVITIES                          (553,000.00)      353,681.29

        NET INCREASE (DECREASE) IN CASH                                     2,005,078.49       (12,936.39)

        CASH AT BEGINNING OF PERIOD                                           410,305.77       423,242.16
                                                                           --------------  ---------------
              CASH AT END OF PERIOD                                        $2,415,384.26   $   410,305.77
                                                                           ==============  ===============
</TABLE>

       See the accompanying notes to these unaudited financial statements


<PAGE>
                   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES


The  accounting  policies  followed  by the Company, and the methods of applying
those  policies,  which  materially  affect  the  determination of its financial
position,  results  of  operations,  or  cash  flows  are  summarized  below:

UNAUDITED  INFORMATION  AND  BASIS  OF  PRESENTATION

The  balance  sheet  as  of  March 31, 2000 and statement of operations and cash
flows for all periods included in the accompanying financial statements have not
been  audited.  In  the opinion of management these financial statements include
all  normal  and recurring adjustments necessary for a fair presentation of such
financial  information.  The  results  of operations for the interim periods are
not  necessarily  indicative on the results of operations to be expected for the
fiscal  year.

The  financial  information  included  herein  has been prepared pursuant to the
rules  and  regulations  of  the  Securities  and  Exchange Commission.  Certain
information  and  footnote disclosures normally included in financial statements
prepared  in  accordance with generally accepted accounting principles have been
omitted  pursuant  to  such  rules  and  regulations.  The  interim  financial
information and the notes thereto should be read in conjunction with the audited
financial  statements  which  were  included  in  the Company's Annual Report on
10-KSB  for  the  fiscal  year  ended  June  30,  1999.

ADVERTISING  COSTS

Advertising  production  costs,  except for costs associated with marketing, are
charged  to  operations  when  incurred.  Marketing  costs  are  related  to
direct-response  marketing and costs are capitalized as required by SOP 93-7 and
amortized,  as  described  below.

CASH  AND  CASH  EQUIVALENTS,  SHORT  AND  LONG-TERM  INVESTMENTS

All  highly liquid instruments with an original maturity of three months or less
are  considered  cash  equivalents,  those with original maturities greater than
three  months  and  current  maturities less than twelve months from the balance
sheet  date  are  considered  short-term  investments, and those with maturities
greater  than twelve months from the balance sheet date are considered long-term
investments.

CONCENTRATION  OF  CREDIT  RISK

The  Company  maintains  its  cash  balances  in  two banks in Phoenix, Arizona.
Accounts  at  each  institution  are  insured  up  to  $100,000  by  the Federal
Depository  Insurance  Corporation (FDIC).  The Company maintains its investment
balances  with  two  brokerage firms.  Accounts at these firms are insured up to
$500,000  by  the  Security  Investor  Protection  Corporation  (SPIC).


<PAGE>
DEPRECIATION  AND  AMORTIZATION

Property  and  equipment  are  stated  at  cost  and  depreciated  using  the
straight-line  method  over  the estimated useful lives of the assets, generally
five  to  seven years.  The Company periodically evaluates the recoverability of
its  long-lived  assets based on expected undiscounted cash flows and recognizes
impairments,  if  any  based  on  expected  discounted  future  cash  flows.

REVENUE  RECOGNITION

The  Company's  revenues  are  derived  principally  from long distance service.
Revenue is recorded when service is rendered, which is when a long distance call
is  completed, and is recorded net of an allowance for certain amounts which the
Company  estimates  will  be  refunded, rebated, uncollectable, or not billable.

MARKETING  COSTS

Direct response marketing costs, primarily incurred through contracted telephone
solicitation of prospective accounts are deferred and amortized over the average
life  of  the  new  accounts,  which  is  normally  six  to  eight  months.

INCOME  TAXES

The  Company  has  net  operating  loss  carry  forwards, which expire from 2009
through  2012.  Realization  depends  on  generating  sufficient  taxable income
before  expiration  of  the  loss  carry  forwards.  Although realization is not
assured, management believes it is more likely than not that all of the deferred
tax  asset  will  be  realized.

The  net  deferred tax asset consists entirely of the Federal benefit.  There is
no  State  deferred  tax  asset.

FAIR  VALUE  OF  FINANCIAL  INSTRUMENTS

The  carrying  amounts  for  cash,  investments  in marketable securities, trade
accounts  receivable,  advances  to  control  group,  accounts payable, disputed
claims,  accrued liabilities, and notes payable approximate their fair value due
to the short maturity of these instruments.  The Company has determined that the
recorded  amounts  approximate  fair  value.

USE  OF  ESTIMATES

The  preparation  of  financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect  the  reported  amounts  of  assets  and  liabilities,  and disclosure of
contingent  assets  and liabilities at the date of the financial statements, and
the  reported  amounts  of  revenues  and  expenses  during the reported period.
Actual  results  could differ from those estimates.  Material estimates that are
particularly  susceptible  to  significant change relate to the determination of
the  collectability  of  receivables  and  advances, the valuation allowance for
deferred  tax  assets, and the amortization period for deferred marketing costs.

COMMON  STOCK

Transactions in the Company's common stock issued for the acquisition of assets,
products  or services are accounted for at fair value.  Fair value is determined
based  on  the  Company's traded closing price on the date of the transaction or
the  fair  value of the asset, product or service received, whichever fair value
is  more  readily  determinable.


<PAGE>
ADVANCES  TO  CONTROL  GROUP

The  Secretary  of  the  Company  is  the sole shareholder of Wilcom, Inc., (the
majority  shareholder  of  ANC).  The  Company's  President  and CEO is the sole
shareholder  of  Shelton  Financial,  Inc.,  also  a  shareholder  of  ANC.  The
Secretary  and  President  are  husband  and  wife.  These officers, Wilcom, and
Shelton  have  all  advanced  funds  to  and received funds from ANC.  It is not
practicable to segregate the individual advances and payments between these four
related  entities  and ANC, and, accordingly they are reported in the aggregate.
The  advances  bear  interest at 8% per annum and are unsecured, and are due and
payable  to  the  Company  upon  demand.

RECENT  ACCOUNTING  PRONOUNCEMENTS:  NONE

                           PART II - OTHER INFORMATION

ITEM  1.     LEGAL  PROCEEDINGS.

             NONE;  NOT  APPLICABLE.

ITEM  2.     CHANGES  IN  SECURITIES.

             NONE;  NOT  APPLICABLE.

ITEM  3.     DEFAULTS  UPON  SENIOR  SECURITIES.

             NONE;  NOT  APPLICABLE.

ITEM  4.     SUBMISSION  OF  MATTERS  TO  A  VOTE  OF  SECURITY  HOLDERS.

             NONE;  NOT  APPLICABLE.

ITEM  5.     OTHER  INFORMATION.

             NONE;  NOT  APPLICABLE.

ITEM  6:     MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF FINANCIAL CONDITION AND
             RESULTS  OF  OPERATIONS

     Certain  statements  in  this  report  are  forward looking statements that
involve  risks  and  uncertainties.  Among  the  factors that could cause actual
results  to  differ  materially  from  those  described  in such forward looking
statements  are  the  following:  the  Company's ability to manage rapid growth;
litigation;  changes  in regulations affecting the cost of long-distance service
or  affecting  competition  in  the  long-distance  industry,  especially  price
competition  and  the  growth  of low-cost, high quality Internet telephony; the
Company's  ongoing relationship with its long distance carriers; dependence upon
key  personnel;  subscriber attrition and the Company's success in marketing its
telecommunication services and programs to new subscribers; the adoption of new,
or changes in, accounting policies, practices, and estimates and the application
of  such  policies,  practices,  and  estimates;  federal and state governmental
regulation  of  the  long  distance  telecommunications  industry; the Company's
ability  to  develop  its  own  long  distance network; the Company's ability to
maintain,  operate,  and  upgrade  its  information  systems;  and the Company's
success  in  offering  additional  communications  products  and  services.

     In  the  quarter  ended  March 31, 2000, the Company provided long distance
service  as  a  reseller.  The  Company's  focus  is  to  provide  quality


<PAGE>
telecommunications  services  its  customers.  The Company anticipates continued
profitability  in  this  area  of  business  and  growth  within  its  other
telecommunication  areas.  The Company has also been able to target markets that
have  high  volume  calls  and  international  calls.  International  calling
represented  10%  of  the  Company's revenues during the quarter ended March 31,
2000  compared  to  prior  quarters  in  which international calling represented
approximately  6%  of  the  Company's  revenues.  The  Company  has  experienced
continued increases in competition in the U.S. domestic market, and continues to
seek  joint  venture  and  investment  acquisition  opportunities to potentially
lessen the effects of cost competition in the domestic telecommunication market.

     On  July 21, 1999, the Company purchased for investment 1,000,000 shares of
SHC Corporation a/k/a Victor Maxx Technologies, Inc. An OTC Bulletin Board stock
company  whose  common  stock  trades  under  the  symbol  VMAX.  This  company
specializing  in  short-term  lending  to consumers.   The acquisition price was
$140,000,  or  14  cents per share.  On March 15, 2000, the Company purchased an
additional  500,000  shares  of  SHC  common  stock.  The  acquisition price was
$50,000  or  10  cents  per  share.

     On  October 22, 1999, the Company purchased for investment 19,400 shares of
American  Educational  Products  Inc., an OTC Bulletin Board stock company whose
common  stock  shares  trades  under the symbol AMEP.  The acquisition price was
$210,467,  or  $10.75  per  share.

     On October 26, 1999, the Company purchased for investment 250,000 shares of
PTN  Media  a/k/a  PTN  Media,  Inc.,  an OTC Bulletin Board stock company whose
common  stock  shares  trades  under  the symbol PTNM.  The Company develops and
markets  multi-media products.  The acquisition price was $500,000, or $2.00 per
share.

     On November 15, 1999, the Company purchased for investment 1,111,111 shares
of  MedCom  USA,  Inc.,  an  OTC Bulletin Board stock company whose common stock
shares trades under the symbol EMED.  The company markets online medical billing
services.  The  acquisition  price  was  $500,000,  or  45 cents per share.  The
Company  received  300,000  MedCom  shares  when  MedCom failed to timely file a
registration  statement  covering  the  Company's  resale  of  MedCom  shares.


Results  of  Operations

Quarter  Ended  March  31,  2000  Compared  to  Quarter  Ended  March  31, 1999.

     Airtime  income  for  the  quarter  ended  March  31,  2000  increased  to
$2,051,308.69,  or  39%,  from  $802,208.23 during quarter ended March 31, 1999.
The  increase  in  revenue  resulted  from  growth  in  the  volume  of calls by
subscribers using the Company's basic 1 Plus and 800 long-distance service.  The
Company  has  purchased  new accounts and has increased the size of its customer
base  through  the use of outside telemarketers.  The Company has also increased
its  market  share  in  large call volume areas, and has concentrated additional
marketing  resources  on international calling, which has a higher profit margin
that can be achieved in the U.S. domestic long distance market, and which is not
currently  being  directly  affected  by  the pricing competition, which is very
intense  in  the U.S. domestic calling market.  The Company has been better able
to  control  subscriber attrition ratios, which it attributes to better and more
cost  effective  service  to its customers.  The Company's other income included
$1,659,474  from  the sale of common stock held as an investment by the Company.
Airtime  income  for  the  nine-months  ending  March  31, 2000 were $18,098,778
compared  to  $11,880,424  during  the  nine-months  ending  March  31,  1999.

     Cost  of sales for quarter March 31, 2000 increased 21.8% to 4,343,524 from
3,361,703  during  quarter  ended March 31, 1999.  The increase results from the
continued  increase  in pricing and increase in competition in the U.S. domestic
market.  The  Local Exchange Carriers (LEC) have been continually increasing the
costs of wholesale traffic through their long distance switches, which increases


<PAGE>
airtime  costs  to  the Company and the Company anticipates that this trend will
continue.  Cost  of  Sales  for  the  nine-months  ending  March  31,  2000 were
$13,645,400 compared to $8,542,558 during the nine-months ending March 31, 1999.

     Selling  expenses  for  the  quarter ended March 31, 2000 decreased 75%, to
$211,974.72  from  $371,671.59 during quarter ended March 31, 1999. The decrease
in  selling  expenses was a result of the decrease in marketing costs associated
with  the  more  efficient  use  of  the  telemarketing  campaigns.  The Company
decreased  its  telemarketing campaigns because the Company's customer attrition
has decreased and the Company has maintained its client base for longer periods.
Selling  expenses  for  the  nine-months  ending  March  31,  2000 were $771,103
compared  to  $694,164  during  the  nine-months  ending  March  31,  1999.

     General  and  administrative  expenses  for  quarter  ended  March 31, 2000
increased  3.25%  to $271,738.60 from $262,892.19 during quarter ended March 31,
1999.  The  increase  results  from  the Company increasing its customer service
staffing  to  provide  better  services  to  its  customers.  The  Company  has
maintained  the  number  of  its  customer  service  representatives  to provide
bi-lingual  assistance  to  non-English  speaking  customers.  General  and
administrative  expenses for the nine-months ending March 31, 2000 were $935,410
compared  to  $671,311  during  the  nine-months  ending  March  31,  1999.

     Interest  expense  for the quarter ended March 31, 2000 increased 59.94% to
$33,700  from  $13,500  during  quarter  ended  March 31, 1999.  The increase in
interest  expense  was a result of an increase in debt outstanding in connection
with the Company's increased line of credit associated with the factoring of the
Company's  account receivablesNet earnings for the nine-months ending March 31,
2000  were  $47,785  compared to $40,500 during the nine-months ending March 31,
1999.

     Net earnings for the quarter ended March 31, 2000 were, $2,136,309, or $.13
per  diluted share compared to $802,208 or $.06 per diluted share during quarter
ended  March  31,  1999.  Net earnings for the nine-months ending March 31, 2000
were  $4,147,226  compared to $2,124,393 during the nine-months ending March 31,
1999.


Liquidity

     The Company has funded its working capital requirements primarily from cash
provided by operating activities.  Cash provided by operating activities for the
quarter  ended  March 31, 2000, was $2,227,187.  The principle source of revenue
is  generated  from providing long distance service as a long distance reseller.

     The Company expects that its ability to maintain recent net earnings levels
will  be  adversely  affected  by  numerous  factors,  including continued price
competition in the long distance calling market, which has been characterized by
steady  decreases  in rates which competitors charge long distance customers, by
the  Company's  retention  of  customers  and  by the level of its marketing and
selling  expenses.

Capital  Resources

     Cash  flows used by investing activities was $330,891 for the quarter ended
March  31,  2000.  The  Company  purchased  computer  equipment  for  $434.
Additionally,  the Company has purchased the following stock throughout the year
for  investment:


<PAGE>

Date
Purchased     Symbol       # Shares   Cost Per Share
---------  --------------  ---------  --------------

04/23/99      DNTK          187,569   $    .53
07/21/99      VMAX          700,000        .14
10/22/99      AMEP           19,400      10.75
10/26/99      PTNM          250,000       2.00
11/15/99      EMED*       1,411,111        .45
03/15/00      VMAX*         500,000        .10


     *The Company, for the quarter ended March 31, 2000 purchased for investment
500,000 shares of common stock of Sonoma Financial, Inc. (VMAX) and additionally
received  300,000  shares  of  MedComUSA,  Inc.  (EMED)  as  a  penalty for late
registration.

The  Company  advanced  funds to affiliates in the amount of $203,500 during the
quarter  ended  March  31,  2000.

     Cash flows used for financing activities were $553,000 in the quarter ended
March  31,  2000.  This  cash  inflow  was  attributed to the Company paid notes
payable  to  unrelated  third parties on terms negotiated with note holders. The
notes  represent  obligations  incurred  by prior management in 1993, which were
re-negotiated  with  pay off, default, and maturity provisions more favorable to
the  Company  than  the  original  note  terms.

     ITEM  7.     EXHIBITS

The  exhibits  filed  as  part  of  this  report  are  as  follows:


Exhibit  11
COMPUTATION  OF  EARNINGS  PER  SHARE


Exhibit  27:
FINANCIAL  DATA  SCHEDULE



                                   SIGNATURES


Pursuant  to  the  requirements  of  the  Securities  Exchange  Act of 1934, the
Registrant has duly caused this report to be signed on behalf by the undersigned
thereunto  duly  authorized.

                      AMERICAN NORTEL COMMUNICATIONS, INC.

                  Date: May 10, 2000 by: /S/ W.P. Williams, Jr.

                          W.P. WILLIAMS, JR., Director
                             Chief Executive Officer