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

                              ____________________
                                   FORM 10-QSB
                              ____________________

(Mark  One)
[X]  Quarterly  Report  Pursuant  to  Section  13  or  15(d)  of
          the  Securities  Exchange  Act  of  1934

For  the  quarterly  period  ended  September  30,  2000

[ ]  Transition  Report  Pursuant  to  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.
        (Exact name of small business issuer as specified in its charter)

            Wyoming                                        87-0507851
(State  or  other  jurisdiction  of            (IRS Employer Identification No.)
incorporation  or  organization)

                       7201 East Camelback Road, Suite 320
                              Scottsdale, AZ 85251
                    (Address of principal executive offices)

                                 (480) 945-1266
                           (Issuer's telephone number)

         Check whether the issuer (1) filed all reports required to be filed by
  Section 13 or 15(d) of the Exchange Act during the past 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.

Yes     X          No
   ---------         ---------

     The  number  of  shares  of  the  issuer's  common equity outstanding as of
October  31,  2000  was  15,468,785  shares  of  common  stock, par value $.001.

     Transitional  Small  Business  Disclosure  Format  (check  one):

Yes               No     X
   ---------         ---------


<PAGE>
                   AMERICAN  NORTEL  COMMUNICATIONS,  INC.
                     INDEX  TO  FORM  10-QSB  FILING
               FOR  THE  QUARTER  ENDED  SEPTEMBER  30,  2000

                           TABLE  OF  CONTENTS

                                 PART  I
                         FINANCIAL INFORMATION

                                                                   PAGE

Item 1.  Financial Statements
    Balance Sheets
      September 30, 2000 (unaudited) and June 30, 2000. . . . .     1
    Statements of Operations
      For the Three Months Ended September 30, 2000 (unaudited)
      and 1999 (unaudited). . . . . . . . . . . . . . . . . . .     2
    Statements of Cash Flows
      For the Three Months Ended September 30, 2000 (unaudited)
      and 1999 (unaudited). . . . . . . . . . . . . . . . . . .     3
    Notes to the Consolidated Financial Statements. . . . . . .     3

Item 2  Management's Discussion and Analysis of Financial Condition and
    Results of Operations. . . . . . . . . . . . . . . . . . . .    5

                                  PART II
                             OTHER INFORMATION

Item 1.  Legal Proceedings. . . . . . . . . . . . . . . . . . .    11
Item 6.  Exhibits and Reports on Form 8-K . . . . . . . . . . .    12



                                   SIGNATURES


<PAGE>
<TABLE>
<CAPTION>
                                            AMERICAN NORTEL COMMUNICATIONS, INC.
                                                 COMPARATIVE BALANCE SHEET
                                         AS OF SEPTEMBER 30, 2000 AND JUNE 30, 2000
                                                         (UNAUDITED)

                                                            ASSETS

                                                                    SEPTEMBER 30, 2000                   JUNE 30, 2000
<S>                                                          <C>              <C>              <C>            <C>
CURRENT ASSETS:
  Cash and Cash Equivalents                                  $    1,089,163                    $   1,405,002
  Trade Accounts Receivable                                       4,424,122                        5,734,828
  Investments in marketable securities                            7,477,620                        7,947,051
  Prepaid Expenses                                                  212,534                          143,129
  Notes Receivable                                                   80,509                           80,509
  Deferred Income Taxes                                              73,201                           59,232
                                                             ---------------                   -------------

    TOTAL CURRENT ASSETS                                                         13,357,150                       15,369,751


PROPERTY AND EQUIPMENT:
  Furniture and Fixtures                                              4,660                            4,660
  Equipment & Computer Equipment                                     77,449                           77,449
  Telecommunications Property                                         1,650                            1,650
LESS: Accumulated Depreciation and Amortization                     (50,382)                         (46,782)
                                                             ---------------                   -------------
    TOTAL PROPERTY AND EQUIPMENT                                                     33,377                           36,977

OTHER ASSETS:
  Other Assets                                                        6,667                            6,667
    TOTAL OTHER ASSETS                                                                6,667                            6,667
                                                                              ---------------                   -------------

    TOTAL ASSETS                                                                 13,397,194                       15,413,395
                                                                              ===============                   =============

                                                        LIABILITIES

CURRENT LIABILITIES:
  Trade Accounts Payable                                            439,455                          761,608
  Trade Accounts Payable - Other                                    362,189                          362,189
  Accrued Expenses                                                  106,058                          149,658
  Notes Payable                                                      50,000                           50,000
  Accrued Interest                                                   54,063                           52,938
  Factoring Arrangement                                           1,679,361                        2,383,956
  Income Taxes Payable                                            1,183,120                        1,079,947
                                                             ---------------                   -------------

    TOTAL CURRENT LIABILITIES                                                     3,874,246                        4,840,296

DEFERRED INCOME TAXES                                             1,119,355       1,119,355                       1,852,997
                                                                              ---------------                   -------------

    TOTAL LIABILITIES                                                             4,993,601                        6,693,293

                                                   STOCKHOLDERS' EQUITY

  Common Stock, no par value, 50,000,000 shares authorized.      21,980,202                       21,980,202
    15,273,785 shares issued and 15,273,785
    shares outstanding.
  Paid In Capital                                                    51,795                           51,795
  Treasury Stock, 236,858 shares at cost                           (759,773)                        (759,773)
  Unrealized gain on investments held for sale.                   2,567,745                        3,003,535
  Accumulated deficit                                           (15,436,376)                     (15,555,657)
                                                             ---------------                   -------------

    TOTAL STOCKHOLDERS' EQUITY                                                    8,403,593                        8,720,102
                                                                              ---------------                   -------------

      TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                              $  13,397,194                     $ 15,413,395
                                                                              ===============                   =============

            See  the  accompanying  notes  to  these  unaudited  financial  statements
</TABLE>


                                         1
<PAGE>
<TABLE>
<CAPTION>

                           AMERICAN NORTEL COMMUNICATIONS, INC.
                           COMPARATIVE STATEMENT OF OPERATIONS
                  FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2000 AND 1999
                                       (UNAUDITED)


                                           FISCAL QUARTER 2000    FISCAL QUARTER 1999
                                               THREE MONTHS          THREE MONTHS

<S>                                        <C>                   <C>
INCOME
  Revenue                                  $          3,199,036  $          6,763,404


COST OF SALES                                         2,587,806             4,595,306


GROSS PROFIT                                            611,231             2,168,098

  SELLING EXPENSES                                      111,262               363,217

  GENERAL AND ADMINISTRATIVE                            278,158               289,925

  DEPRECIATION AND AMORTIZATION                          38,523                36,423
                                           --------------------  ---------------------
    TOTAL EXPENSES                                      427,943               689,565

    INCOME FROM OPERATIONS                              183,287             1,478,533

OTHER INCOME (EXPENSE)
  Other Income                                            8,479                19,962
  Interest Income/(Expense)                              16,718               (21,844)
                                           --------------------  ---------------------
    TOTAL OTHER INCOME (EXPENSE)                         25,197                (1,882)

  NET INCOME BEFORE INCOME TAXES                        208,484             1,476,650

  Provisions for Income Taxes                            89,204                80,000


NET INCOME                                 $            119,280  $          1,396,650
                                           ====================  =====================

EARNINGS PER SHARE:

BASIC INCOME PER SHARE                     $               0.01  $               0.09
                                           --------------------  ---------------------

WEIGHTED AVERAGE NUMBER OF COMMON                    15,273,785            15,463,785
                                           --------------------  ---------------------
   SHARES OUTSTANDING

DILUTED INCOME PER SHARE                   $               0.01  $               0.09
                                           --------------------  ---------------------

WEIGHTED AVERAGE NUMBER OF COMMON                    15,273,785            15,463,785
                                           --------------------  ---------------------
AND COMMON SHARE EQUIVALENTS OUTSTANDING
</TABLE>

       See the accompanying notes to these unaudited financial statements


                                         2
<PAGE>
<TABLE>
<CAPTION>
                                 AMERICAN NORTEL COMMUNICATIONS, INC.
                                 COMPARATIVE STATEMENTS OF CASH FLOWS
                        FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2000 AND 1999
                                              (UNAUDITED)



                                                                                2000          1999
                                                                             THREE MONTHS  THREE MONTHS
<S>                                                                        <C>             <C>
  CASH FLOWS FROM OPERATING ACTIVITIES
    Net Income                                                             $     119,280   $1,396,650
    ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH PROVIDED BY OPERATING
      ACTIVITIES.
      Depreciation and amortization                                                3,600        3,600
      Consultants paid with common stock                                               -       27,000


    (Increase) decrease in assets
      Trade accounts receivable                                                1,310,706     (715,014)
      Prepaid and other current assets                                           (69,405)     139,729
      Deferred tax asset                                                         (13,969)           -

    Increase (decrease) in liabilities
      Trade accounts payable                                                    (322,153)    (647,315)
      Accrued liabilities                                                        (43,600)      56,241
      Income Taxes Payable                                                       103,173       80,000
      Accrued interest                                                             1,124
                                                                           --------------  -----------
          NET CASH PROVIDED IN OPERATING ACTIVITIES                            1,088,756      340,891

  CASH FLOWS FROM INVESTING ACTIVITIES
    Purchase of marketable equity securities                                    (700,000)    (140,000)
    Advances to control group                                                          -      (30,000)
                                                                           --------------  -----------
          NET CASH USED BY INVESTING ACTIVITIES                                 (700,000)    (170,000)

  CASH FLOWS FROM FINANCING ACTIVITIES
    Principal repayments on notes payable                                       (704,595)    (465,500)
                                                                           --------------  -----------
          NET CASH USED BY FINANCING ACTIVITIES                                 (704,595)    (465,500)

        NET DECREASE IN CASH                                                    (315,839)    (294,609)

        CASH AT BEGINNING OF PERIOD                                            1,405,002      717,851
                                                                           --------------  -----------
              CASH AT END OF PERIOD                                        $   1,089,163   $  423,242
                                                                           ==============  ===========

             See the accompanying notes to these unaudited financial statements
</TABLE>


                                         3
<PAGE>
                         PART I - FINANCIAL INFORMATION

ITEM  1.  FINANCIAL  STATEMENTS


NOTES  TO  CONSOLIDATED  FINANCIAL  STATEMENTS
FOR  THE  THREE  MONTHS  ENDED  SEPTEMBER  30,  2000  AND  SEPTEMBER  30,  1999

1.  Basis  of  Presentation

The  accompanying  unaudited  financial  statements  represent  the consolidated
financial  position  of  American Nortel Communications, Inc.  ("Company") as of
September  30,  2000  and  include results of operations of the Company and cash
flows for the three months ended September 30, 2000.  These statements have been
prepared in accordance with generally accepted accounting principles for interim
financial  information  and the instructions for Form 10-QSB.  Accordingly, they
do  not include all the information and footnotes required by generally accepted
accounting  principles  ("GAAP")  for  complete  financial  statements.  In  the
opinion  of  management, all adjustments to these unaudited financial statements
necessary  for  a  fair  presentation  of  the  results  for  the interim period
presented  have  been made.  The results for the three month ended September 30,
2000  may  not  necessarily  be  indicative of the results for the entire fiscal
year.  These  financial  statements  should  be  read  in  conjunction  with the
Company's  Form  10-KSB for the year ended June 30, 2000, including specifically
the  financial  statements  and  notes  to  such  financial statements contained
therein.

2.  Summary  of  Significant  Accounting  Policies

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

Advertising  and  Marketing  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.  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.


Cash  and  Cash  Equivalents
----------------------------

Cash  and  cash  equivalents  include all short-term liquid investments that are
readily  convertible  to  known  amounts of cash and have original maturities of
three  months  or  less.  At  times  cash deposits may exceed government insured
limits.

Concentration  of  Credit  Risk
-------------------------------

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


                                         4
<PAGE>
Income  Taxes
-------------

Statement  of  Financial  Accounting  Standards  No.  109, Accounting for Income
Taxes,  which,  among other things, requires that recognition of deferred income
taxes be measured by the provisions of enacted tax laws in effect at the date of
the  financial  statements.

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.

Fair  Value  of  Financial  Instruments
---------------------------------------

The  carrying  amounts  for  cash,  investments  in marketable securities, trade
accounts  receivable,  trade  accounts  payable,  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.

Net  Income  Per  Share
-----------------------

Net  loss per share is calculated using the weighted average number of shares of
common stock outstanding during the year. The Company has adopted the provisions
of  Statement  of  Financial  Accounting  Standards No. 128, Earnings Per Share.

Use  of  Estimates
------------------

The  preparation  of  financial statements in conformity with generally accepted
accounting  principles  requires  management  to make estimates and assumptions.
This may affect the reported amounts of assets and liabilities and disclosure of
assets and liabilities at the date of the financial statements, and the reported
amounts  of  revenues  and  expenses during the reporting period. Actual results
could  differ  from  those  estimates.

Stock-Based  Compensation
-------------------------

Statements of Financial Accounting Standards No. 123, Accounting for Stock-Based
Compensation  ("SFAS  123"),  established accounting and disclosure requirements
using  a  fair-value  based  method  of  accounting  for  stock-based  employee
compensation.  In  accordance with SFAS 123, the Company has elected to continue
accounting  for  stock  based  compensation  using  the  intrinsic  value method
prescribed  by  Accounting  Principles  Board  Opinion  No.  25.


                                        5
<PAGE>
ITEM  2.     MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF FINANCIAL CONDITION AND
             RESULTS  OF  OPERATIONS

     Except  for  historical  information  contained  herein,  the  following
discussion  contains  forward-looking  statements  that  involve  risks  and
uncertainties.  Such forward-looking statements include, but are not limited to,
statements  regarding  future  events and our plans and expectations. Our actual
results  could differ materially from those discussed herein. Factors that could
cause  or  contribute to such differences include, but are not limited to, those
discussed elsewhere in this Form 10-QSB or incorporated herein by reference. See
"Special  Note  on  Forward-Looking  Statements"  below.

OVERVIEW

     American  Nortel Communications, Inc. ("ANC" or "Company") is a reseller of
1-Plus and 1-800, 888 long-distance telecommunications services.  ANC resells to
it's  customers  long  distance  telephone time that it purchases or leases from
other  long  distance  carriers.

     ANC  resells  long  distance  telephone  services  to  both  business  and
residential  customers.  As a reseller it purchases or leases long distance time
from  other  carriers and resells that time to its customers. ANC is charged for
the  time  it  uses  beyond certain minimum requirements and in turn charges its
customers  a  certain  amount  per  minute. To a large extent, ANC's profits are
dependent  upon the spread between its cost per minute and the amount it charges
its  customers,  and  its  results  of  operations  are  directly  affected  by
competition,  which  in recent years has lowered the amount resellers can charge
customers.  ANC out-sources its sales and marketing to telemarketers and it pays
those  telemarketers  a certain amount for each new customer obtained. We do not
direct-bill  our  customers,  but  rather we utilize the Local Exchange Carriers
(LEC)  which  provide  telephone  services  to  our long-distance customers, and
performs  billing  and  collections.  LEC's  receive  a fee based upon a certain
percentage of amount collected. Management believes that the practice of billing
through  LECs  has a substantial advantage since it increases the likelihood and
promptness  of  our  collections.

     We  have  determined  to  change  our  1  plus  and  800, 888 long distance
strategy.  ANC has determined that profit margins from the long distance service
offerings  that  it  has  achieved  in the past, has narrowed to an unacceptable
extent.  The  long  distance  market  as  a  whole has experienced a decrease in
profit  margins  due  to  the  very  aggressive  pricing  competition  that  has
characterized  the  industry during the last several years.  ANC has changed its
business  endeavors  to  reflect the dynamic telecommunications market.  ANC has
ceased  its  marketing  efforts  in  long  distance  service  offerings  and has
dedicated  that  portion  of  its  operating  budget  to  investments  in  other
companies,  particularly  in  early  stage companies that are in need of working
capital.

Investments  in  Marketable  Securities

Investments in marketable securities consisted of the following at September 30,
2000:

                                        Gross Unrealized       Fair
                            Cost       Gains       Losses      Value
                         ----------  ----------  ----------  ----------
      Equity securities  $3,657,879  $4,054,617  $(234,875)  $7,477,621

     We  have  invested in common stock and related warrants of several publicly
traded  companies.  At  September  30,  2000,  our  investment  in  marketable
securities  is  made  in  seven different companies.  The investment in one such
company's  securities  represents  approximately  40% of the estimated aggregate
fair  value  of  all investments in marketable securities at September 30, 2000.


                                        6
<PAGE>
     At  September  30,  2000,  we  held  stocks  of  the  following  companies:

     Dauphin Technologies, Inc. ("DNTK").  DNTK designs manufactures and markets
mobile  hand-held,  pen based computers, as well as other electronic devises for
home  and  business  use.  DNTK  primary  product  line  is  a handheld computer
developed  with the multi-sector mobile user in mind.  This product incorporates
an upgradeable processor, user upgradeable memory and hard disk, various modules
and  mobile  devices.

     Sonoma  Financial  Corporation/Victormaxx Technologies, Inc. ("VMAX"). VMAX
incorporates  financial service companies that operate a chain of stores devoted
to  providing  low documentation, short-term consumer loans.  VMAX is one of the
largest  payday  advance  operations  in  the  Chicago  area.

     American  Educational  Products,  Inc.  ("AMEP").  AMEP  manufactures  and
distributes  products  that  increase  teachers'  effectiveness in the classroom
facilitates  students'  learning  through  inquiry  and discovery, and encourage
parental  participation  in  their  child's  education.  AMEP  manufactures  and
distributes  educational  products  to  educational  institutions,  wholesalers,
individual  educators,  and  consumers.

     PTN  Media,  Inc.  ("PTNM").  PTNM is an interactive media content provider
focusing on providing branded content using a combination of new and traditional
media.  PTNM  initial  web-site  focus  on  fashion, beauty, style, fitness, and
related  subjects.  PTNM  currently provides this content on its interactive web
site  www.fashionwindow.com.
      ---------------------

     Med Com USA, Inc. ("EMED"). EMED enables paperless electronic verifications
and  transactions, a web health care portal, and online purchase of home medical
equipment  through  its  operating  units.

     Cynet,  Inc.  ("CYNE"). CYNE is an Internet business applications solutions
provider  integrating  convergent  messaging  with  Internet  services.  CYNE's
products  and  services  include convergent messaging, which includes fax, data,
voice,  email  and  wireless  messaging,  and  Internet services, which includes
custom  application  development,  e-commerce development, web content creation,
web  hosting  and  internet  access.

     Morgan  Cooper,  Inc.  ("MCII").  MCII  is  primarily  involved  in  design
contemporary  style  clothing.  The  Morgan  Cooper  collections are designed to
provide  the  consumer  with  fresh  and  updated looks by combining classic and
contemporary  styling,  in  both fabrics and leathers, with special attention to
unique details and fit to appeal to their target market who desire high quality,
designer  clothes  at  competitive  prices.

     The  entities  in  which  we  have  investments  are generally small, under
capitalized corporations whose stock is traded in the over-the-counter and NASDQ
markets.  The issuers may have limited operating histories and limited revenues.
ANC  intends  to  seek  an  investment  in an operating subsidiary to offset the
reduction  in  profit  margins.  However,  we  have not presently identified the
business in which we intend to invest our resources in an effort to mitigate the
effects  of  the declining profitability in the long distance reseller business.

     On  September  12,  2000  ANC purchased 150,000 common shares of PTN Media,
Inc.  ("PTNM") at $3.33 per share. PTNM is an interactive media content provider
focusing on providing branded content using a combination of new and traditional
media.  PTNM  initial  web-site  focus  on  fashion, beauty, style, fitness, and
related  subjects.  PTNM  currently provides this content on its interactive web
site  www.fashionwindow.com. The average of the bid and asked price of the stock
as  of  September  30,  2000, was $3.937 per share according to over-the-counter
market.


                                       7
<PAGE>
     On  September  22, 2000 ANC exercised 200,000 options at $1.00 per share of
Med  Com USA, Inc. ("EMED"). EMED enables paperless electronic verifications and
transactions,  a  web  health  care  portal, and online purchase of home medical
equipment through its operating units. The average of the bid and asked price of
the  stock  as  of  September  30,  2000,  was  $1.930  per  share  according to
over-the-counter  market.

     American  Nortel  is  a  Wyoming  corporation  that  was formed in 1979. In
September  1994, American Nortel and its subsidiary Nortel Communications, Inc.,
filed  petitions  under  Chapter  11  of  the  U.S.  Bankruptcy Code in the U.S.
Bankruptcy Court, District of Utah, Central Division (Case Numbers 948-24604 and
948-24605).  The  proceedings  were  later  converted  to  Chapter 7 liquidation
proceedings,  and dismissed on February 7, 1996. American Nortel sold its Nortel
Communications subsidiary in June 1996 for nominal consideration to an affiliate
of  former directors. During the pendancy of the bankruptcy proceedings, in June
1995,  a  controlling  stock  interest  in the company was sold to Wilcom, Inc.,
which  is  currently  the majority stockholder of the Company.  In February 1996
the bankruptcy proceedings were dismissed.  Presently, ANC is in the business of
long  distance  telecommunications  services  offerings.

ADDITIONAL  INFORMATION

     ANC  files  reports  and  other  materials with the Securities and Exchange
Commission.  These  documents  may  be  inspected and copied at the Commission's
Public  Reference  Room at 450 Fifth Street, N.W., Washington, D.C., 20549.  You
can  obtain information on the operation of the Public Reference Room by calling
the Commission at 1-800-SEC-0330.  You can also get copies of documents that the
Company  files  with  the  Commission  through the Commission's Internet site at
www.sec.gov.
-------------

RESULTS  OF  OPERATIONS

     Revenues  for  the  quarter  ended  September  30,  2000 were $3,199,036 as
compared  to  during  the  quarter  ended September 30, 1999 of $6,763,404.  The
decrease  in  revenue  is principally the result of decrease of our basic 1 Plus
and  800,  888  long  distance  service.  We have focused our growth and revenue
towards the investment in other OTC: Bulletin Board and NASDQ Companies. We have
maintained  our  call volumes in the telecommunication's industry and maintained
our revenues. However, we have experienced continued increases in competition in
the  U.S.  domestic  market,  and  continue to seek joint venture and investment
acquisition  opportunities to potentially lessen the effects of cost competition
in  the  domestic  telecommunication  market.
 .
  Cost  of  sales  for  the  quarter  ended September 30, 2000 was $2,587,806 as
compared  to  quarter  ended September 30, 1999 of $4,595,306. Our cost of sales
has  decreased  in  relation  to  the  decrease  in  revenues.  Cost of sales is
comprised  of  long-distance fees we pay providers of long-distance service that
we  resell, telemarketing costs, allowances for bad debt, and our billing costs.
Billing  costs  include  fees  for  services  provided by LECs and other outside
parties  to  transfer  and  organize  our  customer  acquisition,  billing,  and
collection  data.

     Selling  expenses  for the quarter ended September 30, 2000 was $111,262 as
compared  to quarter ended September 30, 1999 of $363,217. Selling expenses were
primarily  the  costs  associated with the cost of acquiring customers.  We have
decreased  our  marketing  efforts  as  competition  in  the  U.S.  domestic
long-distance  markets  increase.  We are seeking joint venture opportunities to
counter  act  the  competition  in  the  telecommunication  industry.


                                        8
<PAGE>
     General  and  administrative  expenses for quarter ended September 30, 2000
was  $278,158 as compared to quarter ended September 30, 1999 of $289,925. These
costs  are  primarily  related  to  customer  service staffing, which we believe
provides  better  service  to  our  customers.  The costs also include executive
compensation  and  benefit  costs.

     Interest expense net of interest income for the quarter ended September 30,
2000  was  $25,197  as compared to September 30, 1999 of net interest expense of
$1,882. Interest income has increase as a result of our investing activities and
joint  venture  opportunities.

Net  income  for  the  quarter ended September 30, 2000 was $119,280 or $.01 per
diluted share compared to quarter ended September 30, 1999 of $1,396,650 or $.09
per  diluted  share.

LIQUIDITY  AND  CAPITAL  RESOURCES

     Cash  provided  by operating activities for the quarter ended September 30,
2000,  was  $1,088,757  as  compared  to  quarter  ended  September  30, 1999 of
$340,891.  We  have  funded  our working capital requirements primarily from our
principal  source of revenue generated from providing long distance service as a
long  distance  reseller.

Cash  used  by investing activities was $700,000 for the quarter ended September
30,  2000  as  compared  to  quarter  ended  September  30, 1999 of $170,000. We
purchased 150,000 common shares of PTNM and exercised 200,000 options at a $1.00
options  price  during  the  quarter  ended  September  30,  2000.

     Cash  used  from  financing  activities  was  $704,595 in the quarter ended
September  30, 2000 compared to quarter ended September 30, 1999 of $465,500. We
paid  $704,595  as compared to $465,500 on our credit facility with RFC Capital,
Inc  for  the quarters ended September 30, 2000 and 1999. This amount represents
the  total  payments  made to reduce the outstanding balances of our outstanding
credit  facility.

OTHER  CONSIDERATIONS

     There  are numerous factors that affect our business and the results of its
operations.  Sources  of  these  factors  include  general economic and business
conditions,  federal  and state regulation of our business activities, the level
of  demand  for  our  services,  the  level  and intensity of competition in the
telecommunications  industry  and  the  pricing  pressures  that may result, our
ability  to  develop  new  services  based on new or evolving technology and the
market's acceptance of those new services, our ability to timely and effectively
manage periodic product transitions, the services, customer and geographic sales
mix  of  any  particular  period,  and  our  ability  to continue to improve our
infrastructure (including personnel and systems) to keep pace with the growth in
its  overall  business  activities.

Factors  that  may affect our business is the regulations by Securities Exchange
Commissions related to the possibility that we could be treated as an investment
company.  The  Securities  Exchange  Commission  regulation  states  that if our
available-for-sale investments fair market value exceeds our operating assets we
could  be classified as an investment company.  However, the Securities Exchange
Commissions  has  been  requested  by  various  companies  to reconsidering this
regulation.

SPECIAL  NOTE  ON  FORWARD-LOOKING  STATEMENTS

     Except  for  historical  information  contained  herein,  this  Form 10-QSB
contains  express  or  implied  forward-looking statements within the meaning of
Section  27A  of the Securities Act of 1933 and Section 21E of the Exchange Act.
We  intend  that  such forward-looking statements be subject to the safe harbors
created  thereby.  We  may  make written or oral forward-looking statements from
time  to  time  in filings with the SEC, in press releases, quarterly conference
calls  or  otherwise. The words "believes," "expects," "anticipates," "intends,"
"forecasts,"  "project,"  "plans,"  "estimates" and similar expressions identify
forward-looking  statements.  Such  statements  reflect  our  current views with
respect  to future events and financial performance or operations and speak only
as  of  the  date  the  statements  are  made.


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     Forward-looking  statements involve risks and uncertainties and readers are
cautioned  not to place undue reliance on forward-looking statements. Our actual
results  may  differ  materially  from  such  statements.  Factors that cause or
contribute  to such differences include, but are not limited to, those discussed
elsewhere  in  this  Form  10-QSB, as well as those discussed in our Form 10-KSB
which  is  incorporated  by  reference  in  this  Form  10-QSB.

     Although  we  believe  that  the assumptions underlying the forward-looking
statements  are  reasonable,  any of the assumptions could prove inaccurate and,
therefore,  there  can  be  no  assurance  that the results contemplated in such
forward-looking  statements  will  be  realized.  The  inclusion  of  such
forward-looking information should not be regarded, as a representation that the
future  events,  plans,  or  expectations  contemplated  will  be  achieved.  We
undertake  no  obligation  to  publicly  update,  review,  or  revise  any
forward-looking  statements  to  reflect  any  change in our expectations or any
change  in  events,  conditions,  or  circumstances on which any such statements
based.  Our  filings with the SEC, including the Form 10-KSB, may be accessed at
the  SEC's  Web  site,  www.sec.gov.
                        ------------


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                           PART II - OTHER INFORMATION

ITEM  1.  LEGAL  PROCEEDINGS

     ANC is involved in various legal proceedings and claims as described in our
Form  10-KSB for the year ended June 30, 2000. No material developments occurred
in  any  of  these  proceedings during the quarter ended September 30, 2000. The
costs  and  results associated with these legal proceedings could be significant
and  could  affect  the  results  of  our  future  operations.


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     ITEM  6:  EXHIBITS  AND  REPORTS  ON  FORM  8-K

EXHIBITS
27.1     Financial  Data  Schedule


REPORTS  ON  FORM  8-K

     One  report on Form 8-K was filed in the fiscal quarter ended September 30,
2000,  as  follows:

     Form 8-K filed on August 18, 2000 disclosed the dismissal of LaVoie, Charoz
&  May,  P.C. and the appointment of King, Weber & Associates, P.C. as ANC's new
auditor.



                                   SIGNATURES


In  accordance with the requirements of the Securities Exchange Act of 1934, the
Registrant  caused  this  report  to be signed on its behalf by the undersigned,
thereunto  duly  authorized.

                      AMERICAN NORTEL COMMUNICATIONS, INC.




                         By      /s/ William P. Williams
                           -----------------------------
     William P. Williams, Chairman of the Board, Chief Executive Officer, and
                                    President

                          Dated:  ________________,  2000


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