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 September 30, 1999

                           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 15,463,785 SHARES OF THE REGISTRANT'S COMMON VOTING STOCK OUTSTANDING
ON  NOVEMBER  1,  1999


<PAGE>
                         PART I - FINANCIAL INFORMATION

ITEM  1.  FINANCIAL  STATEMENTS.

<TABLE>
<CAPTION>
                         AMERICAN NORTEL COMMUNICATIONS, INC.
                               COMPARATIVE BALANCE SHEET
                               AS OF SEPTEMBER 30, 1999
                                      (UNAUDITED)

                                        ASSETS


                                                       1999              1998
<S>                                              <C>               <C>
CURRENT ASSETS:
  Cash in Bank                                        423,242.16   $    729,348.46
  Prepaid Expenses                                    273,913.28        322,941.03
  Intangible Debt Issue                                        -         16,200.00
  Accounts Receivable                               3,655,868.40      1,115,716.24
                                                 ----------------  ----------------

    TOTAL CURRENT ASSETS                         $  4,353,023.84   $  2,184,205.73


PROPERTY AND EQUIPMENT:
  Telecommunications Property                           1,650.00          1,650.00
  Equipment & Computer Equipment                       77,015.00         61,963.61
  Furniture and Fixtures                                4,660.00          4,660.00
LESS: Accumulated Depreciation                        (35,982.00)       (14,118.13)
                                                 ----------------  ----------------
    TOTAL PROPERTY AND EQUIPMENT                       47,343.00         54,155.48

OTHER ASSETS:
  Deferred Tax Asset                                1,160,000.00                 -
  Other Assets                                        927,512.94          6,666.94
  Due from related party                              406,390.00        232,919.69
                                                 ----------------  ----------------
    TOTAL OTHER ASSETS                              2,493,902.94        239,586.63
                                                 ----------------  ----------------

    TOTAL ASSETS                                 $  6,894,269.78   $  2,477,947.84
                                                 ================  ================




                                     LIABILITIES

CURRENT LIABILITIES:
  Trade Accounts Payable                              881,960.42      1,051,722.97
  Trade Accounts Payable - Other                      362,189.00        439,327.00
  Federal Payroll Taxes Payable                       140,229.75          6,376.35
  State Income Taxes Payable                          242,900.00                 -
  Notes Payable                                       198,500.00        695,000.00
  Accrued Interest Payable                             45,411.25        396,489.00
                                                 ----------------  ----------------

    TOTAL CURRENT LIABILITIES                       1,871,190.42      2,588,915.32

LONG-TERM LIABILITIES:
  Converted Debentures                                         -         18,750.00
  Unearned Revenues                                   200,846.00                 -
                                                 ----------------                -

    TOTAL LONG-TERM LIABILITIES                       200,846.00         18,750.00
                                                 ----------------  ----------------

    TOTAL LIABILITIES                               2,072,036.42      2,607,665.32


                                 STOCKHOLDERS' EQUITY

  Common Stock                                     21,939,402.00     21,920,002.00
  Treasury Stock                                     (117,000.00)      (117,000.00)
  Additional Paid In Capital                           50,595.00                 -
  Retained Earnings(Loss)                         (17,050,763.64)   (21,932,719.48)
                                                 ----------------  ----------------

    TOTAL STOCKHOLDERS' EQUITY                      4,822,233.36       (129,717.48)
                                                                   ----------------

    TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY   $  6,894,269.78   $  2,477,947.84
                                                 ================  ================
</TABLE>

            See the accompanying notes to these financial statements


<PAGE>
<TABLE>
<CAPTION>
                                  AMERICAN NORTEL COMMUNICATIONS, INC.
                                        STATEMENT OF CASH FLOWS
                   FOR THE PERIOD ENDED SEPTEMBER 30, 1999 AND YEAR END JUNE 30, 1999
                                              (UNAUDITED)


                                                                               1ST QTR     YEAR END 1999
<S>                                                                        <C>              <C>
  CASH FLOWS FROM OPERATING ACTIVITIES
    Net Income                                                             $ 1,343,750.25    4,097,599
    Adjustments to reconcile net income to net cash provided by operating
      activities.
      Depreciation and amortization                                              3,600.00      983,807
      Expenses paid with common stock                                           27,000.00       82,400
      Extraordinary item                                                                      (736,340)
      Bad debt expense                                                                         134,942
      Deferred tax asset                                                                    (1,160,000)

    Changes in assets and liabilities:
      Trade accounts receivable                                               (715,014.40)  (2,524,602)
      Prepaid expenses                                                         139,728.72   (1,281,271)
      Other assets                                                                      -       16,200
      Trade accounts payable                                                  (647,314.58)   1,277,504
      Income tax payable                                                                       110,000
      Accrued Interest                                                           5,411.31       44,907
      State Income Taxes Payable                                                            132,900.00
      Accrued Payroll Taxes                                                     50,829.86       81,586
                                                                           ---------------  -----------
          NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                     340,891.16    1,126,732


  CASH FLOWS FROM INVESTING ACTIVITIES
    Purchase of marketable equity securities                                  (140,000.00)    (636,041)
    Advances to control group                                                  (30,000.00)    (384,966)
    Repayment from control group                                                               171,596
    Purchases of property and equipment                                                 -      (33,880)
                                                                           ---------------  -----------
          NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES                    (170,000.00)    (883,291)


  CASH FLOWS FROM FINANCING ACTIVITIES
    Proceeds form the issuance of notes payable                                                600,000
    Payments on convertible debentures                                                         (18,750)
    Payment on notes payable                                                  (465,500.00)    (361,000)
    Treasury stock sales                                                                        67,295
    Treasury stock purchaes                                                             -      (16,700)
                                                                           ---------------  -----------
          NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES                    (465,500.00)     270,845
                                                                           ---------------  -----------

        NET INCREASE (DECREASE) IN CASH                                       (294,608.84)     514,286

        CASH AT BEGINNING OF PERIOD                                            717,851.00      147,524
                                                                           ---------------  -----------
              CASH AT END OF PERIOD                                        $   423,242.16      661,810
                                                                           ===============  ===========

        Cash paid during the year for interest                             $            -       11,400
                                                                           ---------------  -----------
</TABLE>

            See the accompanying notes to these financial statements


<PAGE>
<TABLE>
<CAPTION>
                                  AMERICAN NORTEL COMMUNICATIONS, INC.
                                   COMPARATIVE STATEMENT OF OPERATIONS
                            FOR THE PERIOD ENDING SEPTEMBER 30, 1999 AND 1998
                                               (UNAUDITED)

                                                   1999                    1998


                                            1ST QUARTER     YEAR TO DATE    1ST QUARTER     YEAR TO DATE
<S>                                        <C>             <C>             <C>             <C>
INCOME
  Airtime Income                           $6,763,403.95    6,763,403.95   $3,105,225.31   3,105,225.31


COST OF SALES                               4,595,305.97    4,595,305.97    2,254,940.12   2,254,940.12

                                           --------------  --------------  --------------  -------------
GROSS PROFIT                                2,168,097.98    2,168,097.98      850,285.19     850,285.19

  SELLING EXPENSES                            363,217.45      363,217.45       84,053.75      84,053.75

  GENERAL & ADMINISTRATIVE                    326,347.95      326,347.95      191,945.00     191,945.00
                                           --------------  --------------  --------------  -------------
    TOTAL EXPENSES                            689,565.40      689,565.40      275,998.75     275,998.75

    EARNINGS (LOSS) FROM OPERATIONS         1,478,532.58    1,478,532.58      574,286.44     574,286.44

OTHER INCOME (EXPENSE)
  Other Income                                 19,962.00       19,962.00               -              -
  Interest Income                               2,070.92        2,070.92          657.57         657.57
  Interest Expense                            (23,915.25)     (23,915.25)     (13,500.00)    (13,500.00)
                                           --------------  --------------  --------------  -------------
    TOTAL OTHER INCOME                         (1,882.33)      (1,882.33)     (12,842.43)    (12,842.43)

Provision for State Income Taxes             (132,900.00)    (132,900.00)

NET INCOME (LOSS)                          $1,343,750.25   $1,343,750.25      561,444.01     561,444.01
                                           ==============  ==============  ==============  =============

EARNINGS PER SHARE:
Basic Earnings Per Share                   $        0.09                            0.04
                                           --------------                  --------------

WEIGHTED AVERAGE NUMBER OF COMMON             15,463,785                      14,070,890
                                                                           --------------
   SHARES OUTSTANDING

Diluted Earnings Per Share                 $        0.09                            0.04
                                           --------------                  --------------

WEIGHTED AVERAGE NUMBER OF COMMON             15,463,785                      14,076,734
                                                                           --------------
AND COMMON SHARE EQUIVALENTS OUTSTANDING
</TABLE>

            See the accompanying notes to these financial statements


<PAGE>

NOTE  1:
--------

     The  accompanying  unaudited  financial  statements  of  American  Nortel
Communications,  Inc.  (the  "Company")  have  been  prepared in accordance with
generally  accepted  accounting principles for interim financial information and
the  instructions  to  form  10-QSB.  Accordingly,  they  do not include all the
information  and  footnotes required by generally accepted accounting principles
for  complete  financial  statements.  In  the  opinion  of  management,  all
adjustments  (which  include  only  normal  recurring  adjustments) necessary to
present fairly the financial position, results of operations, and cash flows for
all  periods  presented  have  been  made.  The  results  of  operations for the
three-month  period  ended  September 30, 1999 are not necessarily indicative of
the  operating  results that may be expected for the entire year ending June 30,
2000.  These  financial  statements  should  be  read  in  conjunction  with the
Company's  June  30,  1999  audited  fiscal  year-end  financial  statements and
accompanying notes thereto, which are included in the Company's annual report on
Form  10-K  for  the  Fiscal  year  ended  June  30,  1999.

NOTE  2:
--------

     Earnings  per  common  share  and  common  equivalent share are computed by
dividing net income by the weighted average number of shares of common stock and
common  stock  equivalents  outstanding  during  the  period.  The Company's 10%
convertible  debentures  are  considered  to  be  common  stock  equivalents.
Consequently,  the  number  of  shares  issuable,  assuming  full  conversion
outstanding of these debentures as of the beginning of the fiscal year, is added
to  the number of common shares.  A fully diluted earnings per share is computed
assuming  conversion  of  all  debentures.


<PAGE>
                           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;  competition  in  the  long  distance
telecommunications  market,  especially price competition; 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 September 30, 1999, the Company provided long distance
service  as a reseller.  The Company's focus on long distance service has become
a  profitable  business,  and  continues  to  provide quality telecommunications
services  for  its customers. The Company anticipates continued profitability in
this  business  segment  and growth within its other telecommunication segments.
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.  The  Company  has  experienced  continued  increase,  in  competition
domestically  in  market  pricing,  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.  SHC Corporation is 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.


<PAGE>
Results  of  Operations

Quarter  Ended  September 30, 1999 Compared to Quarter Ended September 30, 1998.

     Revenues  for the quarter ended September 30, 1999 increased to $6,763,403,
or  117.8%,  from  $3,105,225,  during  quarter  ended  September 30, 1998.  The
increase  in  revenue  resulted  primarily 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 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  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.

     Selling expenses for the quarter ended September 30, 1999 increased 332.1%,
to  $363,217  from $84,053 during quarter ended September 30, 1998. The increase
in  selling  expenses was a result of the increase in marketing costs associated
with telemarketing campaigns.  The Company increased its telemarketing campaigns
to  build  a  longer  customer  base.

     General  and  administrative  expenses for quarter ended September 30, 1999
increased  70.0%  to  $326,347  from $191,945 during quarter ended September 30,
1998.  The  increase  results the Company's payment of salary to the CEO in 1999
as  compared to the issuance of stock for CEO services in 1998.  The Company has
increased  the  number  of  its  customer  service  representatives  to  provide
bi-lingual  assistance  to  non-English  speaking customers.  The Local Exchange
Carrier  (LEC)  has  been  continually  increasing the cost of wholesale traffic
through  its  long  distance  switch and the Company anticipates that this trend
will  continue.  The  Company  has  also  increased  its  customer  service
representative  staff  to  provide  better  services  to  its  customers.

     Interest  expense  for  the  quarter  ended September 30, 1999 increased to
$23,915  from  $13,500 during quarter ended September 30, 1998.  The increase in
interest  expense was a result of higher debt outstanding incurred in connection
with  the Company's acquisition of 1,060,069 shares of Daulphin Technology, Inc.
common stock during April 23, 1999.  The acquisition was funded through securing
outside  financing.

     Net  earnings  for the quarter ended September 30, 1999 were $1,476,650, or
$.10  per  diluted share, compared to $561,444, or $.04 per diluted share during
quarter  ended  September  30,  1998.

Liquidity

     The Company has funded its working capital requirements primarily from cash
provided  by  operating  activities.  Cash  provided  by  operating  activities
increased  for  the quarter ended September 30, 1999 by $340,891.  The principle
source  of  revenue  is  generated  from  sales  of long distance service to the
Company's  customers.


<PAGE>
Capital  Resources

     Cash  flows used by investing activities was $170,000 for the quarter ended
September  30,  1999.  The  Company purchased for investment 1,000,000 shares of
the  common  stock  of  SHC  Corporation  during  the  quarter.

     Cash  flows used for financing activities was $465,500 in the quarter ended
September  30,  1999.  This  cash  outflow  was the payment of $433,000 of loans
secured  to  purchase  for  investment  1,060,069  shares of the common stock of
Daulphin  Technology, Inc.  In addition, the Company has begun to pay down notes
payable  to  unrelated  third  parties  on  terms  negotiated with note holders.
During  the  quarter the Company paid $32,500 under these third party notes. 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.


Year  2000

          The Company and its long distance billing and service provider utilize
software  that  truncates  the year to a two-digit field.  Accordingly, when the
date passes the year 2000, errors may occur in the calculation and processing of
data  significant  to  the  revenue recognition of the Company.  The Company has
upgraded  its hardware and software to be year 2000 compliant, and the Company's
service  providers  have advise the Company that they have taken steps to modify
and  upgrade  equipment  and  software programs to be prepared for the Year 2000
conversions.

          The  Year  2000  issue  also  affects  the  Company's internal systems
including  the  Company's  information  technology  (IT)  and  non  -IT systems.
Currently  the  Company  has  purchased information systems internally to comply
with the requirements for the Year 2000.  Management currently believes that all
material  systems  are  compliant  for the year 2000 and the cost to address the
issues  is  not  material.  The Company has spent approximately $50,000 over the
past  two  years  to  address  year  2000  issues.  These  costs are expensed as
incurred.  The  Company  believes  that its systems are year 2000 compliant, and
has not received notice from any of the entities that its systems interface with
that those parties expect material failures in the telecommunications system due
to  year 2000 issues.  The most significant year 2000 consequence to the Company
would  be  a  failure  of  the  telecommunication system such that the Company's
customers could not successfully complete long - distance calls. Such a failure,
if  it  existed  for any length of time, would have a material adverse effect on
the  Company's  financial  condition and result of operations.  It is unclear at
this time what recourse, if any, the Company might have against third parties in
the  event  of  any  such  failure  of  the  telecommunications  systems.

     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


<PAGE>
                                   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:  November 2, 1999 by:     /S/  W.P. Williams, Jr.

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


<PAGE>