U. S. Securities and Exchange Commission
                           Washington, D. C. 20549

                                 FORM 10-QSB

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

     For  the  quarterly  period  ended  March  31,  1996

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

     For  the  transition  period  from  _______________  to  _______________

                         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 Offices)

                  Issuer's Telephone Number: (602) 945-1266

Indicate  by  check  mark  whether  the  Registrant  (1) has filed all reports
required to be filed by Sections 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.

(1)Yes          /  /          No  /X/           (2)     Yes /X/     No     / /

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

          Check  whether  the  registrant  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:

                              November 18, 1996

                       Common Voting Stock - 11,746,500



                        PART I - FINANCIAL INFORMATION

Item  1.Financial  Statements.

<TABLE>
<CAPTION>

                          AMERICAN  NORTEL  COMMUNICATIONS,  INC.
                                    INCOME  STATEMENT
                        For  the  NINE  MONTHS  ended  MARCH  31,  1996

                                         Q  U  A R T E R          YEAR TO DATE
                                        AMOUNT  PERCENT         AMOUNT PERCENT
<S>                             <C>                 <C>      <C>                <C>
INCOME:
  INCOME - AIRTIME             $      5,657.63        2.33  $     70,457.63      22.87
  INCOME - TRADE                    237,614.34       97.67       237,614.34      77.13
                                --------------      ------   --------------     ------
    TOTAL INCOME                    243,271.97      100.00       308,071.97     100.00

COST  OF  SALES:
  COS - AIRTIME                       1,245.00        0.51        15,501.00       5.03
  COS - TRADE                        62,474.70       25.68        62,474.70      20.28
                                --------------      ------   --------------     ------
    TOTAL COST OF SALES              63,719.70       26.19        77,975.70      25.31
                                --------------      ------   --------------     ------
GROSS PROFIT                        179,552.27       73.81       230,096.27      74.69

EXPENSES:
  ADVERTISING                           201.00        0.08           201.00       0.07
  AUTOMOBILE                            254.59        0.10           647.39       0.21
  BANK & SERVICE CHARGES                583.10        0.24           916.61       0.30
  BUSINESS PROMOTION                      0.00        0.00           227.35       0.07
  CASUAL LABOR                          400.00        0.16           400.00       0.13
  DUES AND SUBSCRIPTIONS                208.20        0.09           768.20       0.25
  COMMISSIONS                           282.88        0.12         3,307.88       1.07
  MEALS & ENTERTAINMENT                 401.79        0.17           702.37       0.23
  INSURANCE                               0.00        0.00           381.00       0.12
  OFFICE SUPPLIES                        43.58        0.02           117.43       0.04
  COMPUTER SUPPLIES                      66.22        0.03           708.82       0.23
  OPERATING SUPPLIES                  2,650.81        1.09         3,170.92       1.03
  PAYROLL TAXES & INSURANCE           1,352.85        0.56         3,433.85       1.11
  POSTAGE / FREIGHT / DELIVERY        3,165.58        1.30         3,267.03       1.06
  PROFESSIONAL FEES                  45,686.18       18.78       100,686.18      32.68
  RENT                                6,068.33        2.49        11,361.57       3.69
  MAINTENANCE & REPAIRS                 185.25        0.08           185.25       0.06
  SALARIES                           13,075.00        5.37        37,075.00      12.03
  TAXES & LICENSES                       16.70        0.01            16.70       0.01
  TELEPHONE                           2,084.47        0.86         6,858.98       2.23
  TRAVEL                              1,755.46        0.72         4,448.34       1.44
  UTILITIES                             141.06        0.06           141.06       0.05
                                --------------      ------   --------------     ------
    TOTAL EXPENSES                   78,623.05       32.33       179,022.93      58.11
                                --------------      ------   --------------     ------
    OPERATING PROFIT OR (LOSS)      100,929.22       41.48        51,073.34      16.58

OTHER  INCOME  (EXPENSE):
  INTEREST EXPENSE                  <30,713.00>     <12.62>      <92,139.00>    <29.91>
  DEPRECIATION                       <3,432.00>      <1.41>       <5,952.00>     <1.93>
  STOCK TRANSFER EXPENSES            <2,232.67>      <0.92>       <8,076.88>     <2.62>
  PENALTIES/INTEREST                   <760.00>      <0.31>       <2,217.00>     <0.72>
                                --------------      ------   --------------     ------
    TOTAL OTHER INCOME & EXPENSE    <37,137.67>     <15.26>     <108,384.88>    <35.18>
                                --------------      ------   --------------     ------
NET PROFIT OR (LOSS)           $     63,791.55       26.22  $    <57,311.54>    <18.60>
                                ==============      ======   ==============     ======
</TABLE>

<TABLE>
<CAPTION>

                    AMERICAN NORTEL COMMUNICATIONS, INC.
                                    BALANCE SHEET
                                 As of MARCH 31, 1996

<S>                                              <C>               <C>
                                  A S S E T S
    CURRENT ASSETS:
      CASH IN BANK WESTERN                       $      4,165.71
      CASH IN BANK - NATIONAL                            154.03
                                                 ---------------
        TOTAL CURRENT ASSETS                                       $     4,319.74

    PROPERTY AND EQUIPMENT:
      EQUIPMENT                                        37,564.20
      ACCUMULATED DEPRECIATION                         <5,952.00>
                                                  --------------
        TOTAL PROPERTY & EQUIPMENT                                      31,612.20

    OTHER ASSETS:
      INVESTMENTS-OFFICE SUPPLIES                     74,984.55
      INVESTMENTS-OFFICE FURNITURE                   117,574.34
      INVESTMENTS-EQUIPMENT                           22,555.45
      INVESTMENT-LAND                                 20,000.00
                                                  --------------
        TOTAL OTHER ASSETS                                             235,114.34
                                                                   --------------
    TOTAL ASSETS                                                   $   271,046.28
                                                                   ==============

                      LIABILITIES AND STOCKHOLDERS EQUITY

    CURRENT LIABILITIES:
      ACCOUNTS PAYABLE - REGULAR                 $    92,927.52
      ACCOUNTS PAYABLE - TRADE                        58,823.00
      FEDERAL PAYROLL TAXES PAYABLE                    10,543.30
      STATE WITHHOLDING PAYABLE                           206.38
      STATE UNEMPLOYMENT PAYABLE                          461.02
      FEDERAL UNEMPLOYMENT PAYABLE                        136.60
                                                  --------------
        TOTAL CURRENT LIABILITIES                                      163,097.82

    LONG TERM LIABILITIES:
      NOTES PAYABLE                                   675,000.00
      ACCRUED INTEREST                                280,628.00
                                                  --------------
        TOTAL LONG TERM LIABILITIES                                    955,628.00
                                                                   --------------
    TOTAL LIABILITIES                                                1,118,725.82

    STOCKHOLDERS EQUITY:
      COMMON STOCK                                 20,294,032.00
      RETAINED EARNINGS                           <21,084,400.00>
      Current Earnings (Loss)                         <57,311.54>
                                                  --------------
        TOTAL STOCKHOLDERS EQUITY                                     <847,679.54>
                                                                   --------------

    TOTAL LIABILITIES & STOCKHOLDERS EQUITY                        $   271,046.28
                                                                   ==============
</TABLE>




Item  2.          Management's  Discussion  and Analysis or Plan of Operation.


                         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.


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

          (a)Exhibits.

             27 Financial  Data  Sheet

          (b)Reports  on  Form  8-K.

             No  reports  were  filed on Form 8-K during the quarter for which
             this  report  is  filed.



<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.

                              AMERICAN  NORTEL  COMMUNICATIONS,  INC.



Date:  November  18,  1996  By:  /S/  W.P.  Williams,  Jr.
       -------------------       -----------------------------------
                                   W.  P.  WILLIAMS,  JR.,  Director
                                   Chief  Executive  Officer