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  December  31,  1995

[ ]     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 15, 1996

                        Common Voting Stock - 11,746,500

<PAGE>
                         PART I - FINANCIAL INFORMATION

Item  1.     Financial  Statements.

<TABLE>
<CAPTION>
                          AMERICAN NORTEL COMMUNICATIONS, INC.
                                    INCOME STATEMENT
                       For the SIX MONTHS ended DECEMBER 31, 1995

                                         Q U A R T E R          YEAR TO DATE            
                                        AMOUNT PERCENT         AMOUNT PERCENT           
<S>                               <C>            <C>         <C>              <C>
INCOME:                                                                                 
  INCOME - AIRTIME               $  59,800.00      100.00   $    64,800.00      100.00
                                  -------------  ----------  ---------------  ----------
    TOTAL INCOME                     59,800.00      100.00        64,800.00      100.00

COST OF SALES:                                                                          
  COS - AIRTIME                     13,156.00       22.00        14,256.00       22.00 
                                  -------------  ----------  ---------------  ----------
    TOTAL COST OF SALES              13,156.00       22.00        14,256.00       22.00 
                                  -------------  ----------  ---------------  ----------
GROSS PROFIT                         46,644.00       78.00        50,544.00       78.00 

EXPENSES:                                                                               
  AUTOMOBILE                            254.31        0.43           392.80        0.61 
  BANK & SERVICE CHARGES                 92.76        0.16           333.51        0.51 
  BUSINESS PROMOTION                     26.36        0.04           227.35        0.35 
  DUES AND SUBSCRIPTIONS                560.00        0.94           560.00        0.86 
  COMMISSIONS                         2,025.00        3.39         3,025.00        4.67 
  MEALS & ENTERTAINMENT                  32.27        0.05           300.58        0.46 
  INSURANCE                             381.00        0.64           381.00        0.59 
  OFFICE SUPPLIES                        73.85        0.12            73.85        0.11 
  COMPUTER SUPPLIES                     642.60        1.07           642.60        0.99 
  OPERATING SUPPLIES                    272.50        0.46           520.11        0.80 
  PAYROLL TAXES & INSURANCE             918.00        1.54         2,081.00        3.21 
  POSTAGE / FREIGHT / DELIVERY           70.95        0.12           101.45        0.16 
  PROFESSIONAL FEES                       0.00        0.00        55,000.00       84.88 
  RENT                                3,293.24        5.51         5,293.24        8.17 
  SALARIES                           12,000.00       20.07        24,000.00       37.04 
  TELEPHONE                           1,838.81        3.07         4,774.51        7.37 
  TRAVEL                                479.98        0.80         2,692.88        4.16 
                                  -------------  ----------  ---------------  ----------
    TOTAL EXPENSES                   22,961.63       38.41       100,399.88      154.94 
                                  -------------  ----------  ---------------  ----------
    OPERATING PROFIT OR (LOSS)       23,682.37       39.59       <49,855.88>     <76.94>

OTHER INCOME (EXPENSE):                                                                 
  INTEREST EXPENSE                  <30,713.00>     <51.36>      <61,426.00>     <94.79>
  DEPRECIATION                       <1,260.00>      <2.11>       <2,520.00>      <3.89>
  STOCK TRANSFER EXPENSES            <1,526.48>      <2.55>       <5,844.21>      <9.02>
  PENALTIES/INTEREST                   <729.00>      <1.22>       <1,457.00>      <2.25>
                                  -------------  ----------  ---------------  ----------
    TOTAL OTHER INCOME & EXPENSE    <34,228.48>     <57.24>      <71,247.21>    <109.95>
                                  -------------  ----------  ---------------  ----------
NET PROFIT OR (LOSS)              $ <10,546.11>     <17.65> $   <121,103.09>    <186.89>
                                  =============  ==========  ===============  ==========
</TABLE>

<PAGE>
<TABLE>
<CAPTION>
                     AMERICAN NORTEL COMMUNICATIONS, INC.
                                   BALANCE SHEET                                  
                               As of DECEMBER 31, 1995                             

<S>                                               <C>             <C>
                                  A S S E T S                                      
    CURRENT ASSETS:                                                                
      CASH IN BANK - NATIONAL                    $     3,399.48                   
                                                  ---------------                  
        TOTAL CURRENT ASSETS                                       $     3,399.48  
  
    PROPERTY AND EQUIPMENT:                                                        
      EQUIPMENT                                        35,483.19                   
      ACCUMULATED DEPRECIATION                         <2,520.00>                  
                                                  ---------------                  
        TOTAL PROPERTY & EQUIPMENT                                      32,963.19  

                                                                   --------------- 
    TOTAL ASSETS                                                   $    36,362.67  
                                                                   =============== 

                      LIABILITIES AND STOCKHOLDERS EQUITY                          
  
    CURRENT LIABILITIES:                                                           
      ACCOUNTS PAYABLE - REGULAR                 $    91,093.53                   
      FEDERAL PAYROLL TAXES PAYABLE                     6,929.00                   
      STATE WITHHOLDING PAYABLE                           145.68                   
      STATE UNEMPLOYMENT PAYABLE                          189.00                   
      FEDERAL UNEMPLOYMENT PAYABLE                         56.00                   
                                                  ---------------                  
        TOTAL CURRENT LIABILITIES                                       98,413.21  

    LONG TERM LIABILITIES:                                                         
      NOTES PAYABLE                                   675,000.00                   
      ACCRUED INTEREST                                249,915.00                   
      NOTE PAYABLE/WILCOM, INC.                        20,380.55                   
                                                  ---------------                  
        TOTAL LONG TERM LIABILITIES                                    945,295.55  
                                                                   --------------- 
    TOTAL LIABILITIES                                                1,043,708.76  
  
    STOCKHOLDERS EQUITY:                                                           
      COMMON STOCK                                 20,198,157.00                   
      RETAINED EARNINGS                           <21,084,400.00>                  
      Current Earnings (Loss)                        <121,103.09>                  
                                                  ---------------                  
        TOTAL STOCKHOLDERS EQUITY                                   <1,007,346.09> 
                                                                   --------------- 

    TOTAL LIABILITIES & STOCKHOLDERS EQUITY                        $    36,362.67  
                                                                   =============== 
</TABLE>

<PAGE>
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  15,  1996    By   /S/  W.  P.  Williams,  Jr.
                                   W.  P.  WILLIAMS,  JR.,  Director
                                   Chief  Executive  Officer