EXHIBIT INDEX


(3)      Articles of Incorporation and by-laws.

	(i)(a)	Articles of Incorporation, as amended, of the Company, 
filed previously with the Company's Annual Report on Form 10-K for 
year ended April 30, 1989, is incorporated herein by reference.

	(i)(b)	Amendment to Article FOURTH of the Articles of 
Incorporation, as amended, of the Company, filed previously with 
the Company's Quarterly Report on Form 10-Q for quarter ended 
October 31, 1992, is incorporated herein by reference.

	(ii)	Amended and Restated Code of Regulations of the Company, 
filed previously with the Company's Annual Report on Form 10-K for 
year ended April 30, 1990 is incorporated herein by reference.


(4)	Instruments defining the rights of security holders, including 
indentures.

	(i)	Those documents listed in Item (3) above.

	(ii)	Stock Purchase Agreement dated as of February 28, 1989, 
between Oce-van der Grinten, N.V. and the Company, filed 
previously with the Company's Quarterly Report on Form 10-Q for 
the quarter ended March 31, 1989, is incorporated herein by 
reference.

	(iii)	Stock Purchase Agreement, dated as of April 21, 1987, 
between Oce-van der Grinten, N.V. and the Company, filed 
previously with the Company's Annual Report on Form 10-K for the 
year ended April 30, 1987, is incorporated herein by reference.

	(iv)	Registration Rights Agreement, dated as of April 24, 1987, 
by and among the Company, The Prudential Insurance Company of 
America, Oce-van der Grinten, N.V., Lazard Brothers & Company 
Limited, Coutts & Company Corporate Trust, Kent P. Friel, David 
McL. Hillman, Robert J. 
	Kalthoff, Philip M. Meyers, Jr., Paul H. Ornstein, George 
Rieveschl, Jr., Charles Westheimer and Robert Westheimer, filed 
previously with the Company's Annual Report on Form 10-K for the 
year ended April 30, 1987, is incorporated herein by reference.

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	(v)	Note Purchase Agreement, dated October 28, 1991, between Oce 
van-der Grinten and the Company, filed previously with the 
Company's Quarterly Report on Form 10-Q for the quarter ended 
January 31, 1992, is incorporated herein by reference.

	(vi)	Amendment to Note Purchase Agreement, dated August 26, 1992, 
between Oce van-der Grinten N.V. and the Company, filed previously 
with the Company's Quarterly Report on Form 10-Q for the quarter 
ended October 31, 1992, is incorporated herein by reference.


(9)	Voting Trust Agreement.

	(i)	Voting Trust Agreement, dated April 27, 1992, between Oce 
van-der Grinten, Kent P. Friel, Dennis J. Sullivan, Jr., John W. 
Weil, Scott D. Watkins, The Fifth Third Bank and the Company filed 
previously with the Company's current report on Form 8-K, dated 
April 27, 1992, and filed May 5, 1992, is incorporated by 
reference.


(10)	Material Contracts.

	(i)	Executive Compensation Plans and Arrangements.

	(a)  	1979 Stock Option Plan (As Amended and Restated in 
1988), filed previously with the Company's Annual Report on 
Form 10-K for the year ended April 30, 1988, is incorporated 
herein by reference.

	(b)	1983 Stock Option Plan (As Amended and Restated in 
1990  and further amended in 1991 and 1993) filed previously 
with the Company's Quarterly Report on Form 10-Q for the 
quarter ended April 30, 1993, is incorporated herein by 
reference.

	(c)	1985 Incentive Stock Option Plan (As Amended and 
Restated in 1988 and 1993) filed previously with the 
Company's Annual Report on Form 10-K for the year ended 
April 30, 1993, is incorporated herein by reference.

	(d)	1991 Stock Option Plan (as Amended and Restated in 
1993), filed previously with the Company's Quarterly Report 
on Form 10-Q for the quarter ended April 30, 1993, is 
incorporated herein by reference.

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		(e)	1993 Stock Incentive Plan, filed previously with the 	
	     	Company's Annual Report on Form 10-K for the year 
ended April 
		April 30, 1993, is incorporated herein by reference.

	(ii)	Lease, dated December 23, 1993, between the Company and 
Phoenix Home Life Mutual Insurance, together with the First 
Amendment thereto dated February 23, 1994, filed previously with 
the Company's Annual Report on Form 10-K for the year ended April 
30, 1994, is incorporated herein by reference.

	(iii)	Loan Agreement, dated April 7, 1994, between Fifth Third 
Bank and the Company, filed previously with the Company's Annual 
Report on Form 10-K for the year ended April 30, 1994, is 
incorporated herein by reference.

(iv)	Retention Agreement between the Company and Scott D. 
Watkins,
	President, filed previously with the Company's Quarterly Report on 
Form 10-Q for the quarter ended July 31, 1994, is incorporated 
herein by reference.

(v)	Retention Agreement between the Company and Newton D. Baker, 
	Executive Vice President, filed previously with the Company's 
Quarterly Report on Form 10-Q for the quarter ended July 31, 1994, 
is incorporated herein by reference.

(vi)	Lease, dated June 13, 1997, between the Company and Duke 
Realty Limited Partnership, filed previously with the Company's 
Annual Report on Form 10-K for the year ended April 30, 1997. 

(11)	Statement recomputation of per share earnings.  The calculation of 
net earnings (loss) per common share is attached hereto as Exhibit 
11.

(23)	Consents of experts and counsel.  The consent of Deloitte & 
Touche, independent certified public accountants, is attached 
hereto as Exhibit 23.




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(24)	Powers of Attorney.

	(i) 	A manually signed copy of a Power of Attorney for James H. 
Hardie is attached hereto as Exhibit 24(i).

	(ii)	A manually signed copy of a Power of Attorney for Robert J. 
Kalthoff is attached hereto as Exhibit 24(ii).

	(iii)	A manually signed copy of a Power of Attorney for John W. 
Weil is attached hereto as Exhibit 24(iii).

(iv)	A manually signed copy of a Power of Attorney for Dennis P. 
Sullivan is attached hereto as Exhibit 24(iv). 

(v)	A manually signed copy of a Power of Attorney for James M. 
Anderson is attached hereto as Exhibit 24(v). 


(27)	The following financial statement schedules for ACCESS Corporation 
are filed herewith:

	(i)	Independent Auditors' Report on Schedules;

	(ii)	Schedule II-Valuation and qualifying accounts















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