UNITED STATES
                        SECURITIES AND EXCHANGE COMMISSION
                                 Washington, D.C. 20549

                                       FORM 10-K

[ X ]  ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
       EXCHANGE ACT OF 1934

For the fiscal year ended         December 31, 1996
Commission file number            0-5893

                          American Bancorporation
            (Exact name of registrant as specified in its charter)

                        Ohio                               31-0724349
(State or other jurisdiction of                      (I.R.S. Employer
   incorporation or organization)                      Identification No.)

                   1025 Main Street, Suite 800, Wheeling, WV 26003         26003
                       (Address of principal executive offices)      (Zip Code)

Registrants telephone number, including area code    (304) 233-5006

Securities registered pursuant to Section 12(b) of the Act:       None

              Securities registered pursuant to Section 12(g) of the Act:

                         Common Stock, without par value
                                (Title of Class)

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 filed such reports), and (2) has been subject to
the filing requirements for the past 90 days.
                                                 Yes X      No

Indicate by check mark if disclosure to delinquent filers pursuant to Item 405
of Regulation S-K is not contained herein, and will not be contained, to the
best of registrant's knowledge, in definitive proxy or information statements
incorporated by reference in Part III of this Form 10-K or any amendment to
this Form 10-K.   [ x ]

State the aggregate market value of the voting stock held by nonaffiliates of
the Registrant.  The aggregate market value shall be computed by reference to
the price at which the stock was sold, or the average bid and asked prices
of such stock as of a specified date within 60 days prior to the date of
filing.
                         $31,973,508 at February 28, 1997

Indicate the number of shares outstanding of each of the registrant's classes
of common stock, as of the latest practicable date.
     1,564,837 shares of Common stock, without par value, at March 25, 1997

                Number of pages        Exhibit Index
                comprising this        located at
                report . . . . . 60    Page . . . . .      12 & 14




DOCUMENTS INCORPORATED BY REFERENCE
Certain of the items listed in the table below are included in the Annual
Report to Stockholders for the year ended December 31, 1996. With the
exception of the pages listed in the index and hereby incorporated by
reference, the 1996 Annual Report to Stockholders is not to be deemed filed as
part of this report.

The Registrant will file a Definitive Proxy Statement with the Securities and
Exchange Commission pursuant to Regulation 14A within 120 days after the close
of fiscal year 1996.  Information contained therein is hereby incorporated by
reference as indicated in the table below.

CROSS REFERENCE INDEX AND TABLE OF CONTENTS
                                                    Page Reference
                                          Form     Annual Report       Proxy
                                          10-K    to Shareholders    Statement

Part I
Item  1  Business                         3 - 9              IFC            -
Item  2  Properties                          10                -            -
Item  3  Legal proceedings                   11                -            -
Item  4  Submission of matters to a
         vote of security holders           N/A
Part II
Item  5  Market for Registrants common
         stock and related security
         holders matters                      -     IFC, IBC, 28      2 - 3, 9
Item  6  Selected financial data              -               28             -
Item  7  Management's discussion and
         analysis of financial condition
         and results of operations            -          29 - 42             -
Item  8  Financial statements and
         supplementary data                  11           2 - 27             -
Item  9  Changes and disagreements with
         Accountants on accounting and
         financial disclosures              N/A
Part III
Item 10  Directors and executive officers
         of the Registrant                    -                -         4 - 7
Item 11  Executive compensation               -                -         8 - 9
Item 12  Security ownership of certain
         beneficial owners and management     -                -             3
Item 13  Certain relationships and
         related transactions                 -                -            12

Part IV
Item 14  Exhibits, financial statement
         schedules and reports on
         Form 8K                        11 - 12                -             -



Part I
Item 1. Business

A. General
American Bancorporation (the "Registrant" or the "Company") is a bank holding
company registered under the Bank Holding Company Act of 1956, as amended. The
Registrant was incorporated under the laws of the State of Ohio on August 10,
1966. The Registrant is engaged in the business of organizing, acquiring and
developing a system of affiliate companies engaged in bank related activities.
The Registrant presently owns all the capital stock of Wheeling National Bank.

Wheeling National Bank, ("WNB") acquired by the company in 1988, is a national
banking association organized in 1978. On March 29, 1996 the Company merged
its former bank subsidiary, Columbus National Bank, into Wheeling National
Bank, under the charter of WNB. WNB, with its headquarters situated in
St. Clairsville, Ohio, conducts its operations through offices located in
Wheeling, Weirton, New Martinsville and Pine Grove in West Virginia, and St.
Clairsville, Flushing, Shadyside, Barnesville, Freeport, Cambridge, Gahanna,
Reynoldsburg, Steubenville and Columbus in Ohio.  WNB employs 175 full time
equivalent employees and at December 31, 1996 had total assets of $457
million.

WNB conducts general commercial banking businesses. Assisting individuals,
business and government, the bank provides a full range of depository services
including demand, savings and time deposits, negotiable orders of withdrawal
and money market deposit accounts and lending services including mortgage,
commercial and consumer loans. WNB is also authorized to exercise fiduciary
powers.

In addition to its bank affiliate, the Company has organized four non-bank
subsidiaries. The non-bank subsidiaries are authorized to provide various
services including: data processing, equipment and real estate leasing,
transfer agent services and mortgage banking.  American Bancdata Corporation
("ABD"), located in Wheeling West Virginia, provides data processing
services to the Company and WNB.  ABD employs 5 full time equivalent employees.
American Mortgages, Inc., ("AMI") also located in Wheeling, West Virginia,
conducts mortgage banking activities including making and servicing mortgage
loans.  AMI employs 11 full time equivalent employees.   In addition, AMI owns
51% of Premier Mortgage, Ltd., ("Premier").  Premier, located in Columbus,
Ohio, originates mortgage loans and has 10 employees.

B. Supervision and Regulation
 1. Registrant

The activities of the Registrant are governed by the provisions of the Bank
Holding Company Act of 1956, as amended, the "Act", and the regulations
promulgated thereunder by the Board of Governors of the Federal Reserve
System. The Act requires the submission of bank holding companies to the
supervision and examination of the Board of Governors. Pursuant to the
obligations imposed by the Act, the Registrant files annual and interim
reports and such additional information as the Board of Governors may require.

Prior approval of the Board of Governors is required for any acquisition by
the Registrant of substantially all the assets of any bank, or the ownership
or control of any voting shares of any bank, if, after such acquisition, it
would own or control, directly or indirectly, more than 5% of the voting
shares of such bank. As an Ohio bank holding company, the Registrant is not
permitted to acquire voting shares of a bank located in another state unless
that state has specifically authorized such an acquisition by statute. The
Board of Governors, in evaluating a proposed acquisition, is required to
examine the effects on competition as well as the public interest to be
served.

The Registrant is prohibited from acquiring more than 5% of the voting shares
of any company that is not a bank and from engaging in any business, other
than banking or performing services for its subsidiaries, without the prior
approval of the Board of Governors. The Board of Governors is authorized to
approve, among other things, the ownership of shares by a bank holding company
in any company, the activities of which the Board of Governors has determined
to be so closely related to banking or managing or controlling banks as to be
a proper incident thereto. In making such a determination, the Board of
Governors is required to weigh the expected benefit to the public, such as
greater convenience, increased competition or gains in efficiency, against the
risks of possible adverse effects, such as undue concentration of
resources, decreased or unfair competition, conflicts of interest or unsound
banking practices.

In October, 1988 Ohio's regional interstate banking restrictions ended and
reciprocal nationwide banking became permitted, with any state having
interstate banking laws paralleling Ohio's.

The Riegal-Neal Interstate Banking and Efficiency Act of 1994, Public Law
103-328, provides that, among other things, substantially all state law
barriers to the acquisition of banks by out-of-state bank holding companies
were eliminated effective September 29, 1995.  The law will also permit
interstate branching by banks effective as of June 1, 1997, subject to the
ability of states to opt out completely or to set an earlier effective date.
The Company anticipates that the effect of the new law may be to increase
competition within the market in which the Company operates, although the
Company cannot predict the effect to which competition will increase in
such markets or the timing of such increase.

2. Banking Affiliate of the Registrant

The subsidiary bank has a national charter and accordingly, is subject to the
National Banking Act and supervision and examination by the Comptroller of the
Currency. The subsidiary bank is a member of the Federal Deposit Insurance
Corporation and is subject to the Federal Deposit Insurance Act.

Areas subject to regulation by Federal authorities include reserves on
deposits, interest rates and other terms of deposits, investments, loans,
payment of dividends, establishment of branches and other aspects of
operations, as well as mergers and the issuance of securities.

The bank makes loans subject to state usury laws that provide maximum interest
rates that may be charged for specific classes of loans. The bank is also
subject to a variety of other laws which impose limitations on loans to a
single borrower, to insiders, and to others, and to other laws which impose
various requirements concerning certain types and classes of loans.

Subsidiary banks of a bank holding company are subject to certain restrictions
imposed by the Federal Reserve Act on any extensions of credit to the bank
holding company or any of its subsidiaries; on investments in the stock or
other securities thereof and; on the taking of such stock or securities as
collateral for loans to any borrower.  Further, under the Bank Holding
Company Act and regulations of the Board of Governors, a bank holding company
and its subsidiaries are prohibited from engaging in certain tie-in
arrangements in connection with any extension of credit, sale of property or
furnishing of services. The Act further requires that any bank controlled by
a bank holding company be insured by the Federal Deposit Insurance Corporation.


C. Government Monetary Policy and Conditions Affecting the Industry
The earnings of commercial banks, and consequently the earnings of the
Registrant, are affected by the policies of regulatory authorities, including
the Board of Governors of the Federal Reserve System. An important function of
the Federal Reserve Board is to regulate the national supply of money and
credit in an effort to prevent recession and restrain inflation. Among the
vehicles used to achieve these objectives are open market operations in U.S.
government securities, changes in the discount rate on member bank borrowings,
changes in reserve requirements against member bank deposits, and limitations
on interest rates which member banks may pay on time and savings deposits.
These policies are used in varying combinations to influence overall growth
and distribution of bank loans, investments and deposits, and their use also
affects interest rates charged on loans or paid for deposits.

The monetary policies of the Federal Reserve Board have had a significant
impact on the operating results of commercial banks in the past and are
expected to continue to do so in the future. The effect, if any, of such
policies upon the future business and earnings of the Registrant cannot be
predicted.

The Depository Institutions Deregulation and Monetary Control Act of 1980
significantly changed the regulatory environment of financial institutions in
the United States. Regulations implementing the 1980 Act included (I)
significant changes in reserve requirements and the services provided by the
Federal Reserve System; (ii) phased elimination of the regulation limiting the
rate of interest payable on savings and time deposits; (iii) validation of
NOW accounts, automatic transfer accounts, and share draft accounts; and (iv)
significant changes in the types of loans and the nature of the services which
thrift institutions can offer to the public.

On August 9, 1989, the Financial Institution Reform, Recovery and Enforcement
Act of 1989 ("FIRREA") established a mechanism for providing funding for the
Resolution Trust Corporation ("RTC") and authorizes the RTC to act as
receiver to liquidate savings associations placed in receiverships.  It is
possible that the activities of RTC could result in a significant reduction in
the size of the thrift industry and increased concentration of business of
depository institutions in the hands of large depository institutions and
holding companies.  FIRREA allows both bank and savings and loan holding
companies to acquire savings associations.  It is also possible that
RTC's activities could impact upon the market value of real estate in areas
where a large number of savings associations are placed into receivership.

In 1991, the Federal Deposit Insurance Corporation Improvement Act of 1991
("FDICIA") was enacted, which among other things, was intended to protect the
federal deposit insurance fund by requiring regulators to take specific prompt
actions with respect to institutions that do not meet minimum capital
standards.  FDICIA requires Federal regulators to promulgate regulations
to implement the law's provisions.  Certain of these regulations became
effective in 1992, including the adoption by federal regulatory agencies of
definitions of the five capital tiers which define the implementing
regulation for each institution, while others became effective in 1993.

Under FDICIA, new regulations became effective governing the receipt of
broker deposits based on the institutions capital rating.  Other revisions
included specific accounting and reporting requirements and risk-based
assessments for FDIC insurance, which are based on the level of risk
activities the institution is involved.  Some provisions include termination
of "too big to fail" doctrine, limitations on FDIC's payment of deposits at
foreign branches and revised regulatory standards for, among other things,
real estate lending and capital adequacy.

D. Competition
The Registrant's affiliate banking offices compete in their areas with
commercial banks and other financial intermediaries such as saving and loan
associations, credit unions, consumer finance companies, insurance companies
and mortgage bankers. The principal methods of bank competition are interest
rates and services. The subsidiary bank of the Company pays interest on
deposits and charges rates and fees on loans which are competitive in the
general areas served.

E. Personnel
The Registrant, its affiliate bank, and non-banking subsidiaries employed 205
full-time equivalent employees at December 31, 1996.

F.  Miscellaneous
Research and development is not a significant portion of the Registrant's
business. The Registrant has no foreign operations or income, no material
patents, licenses, franchises or concessions, and materials are not essential
to its business. Environmental regulations do not materially affect the
capital expenditures, income or competitive position of the Registrant.

The Registrant's business is not subject to material seasonal fluctuation. The
business of the Registrant's affiliate bank is not dependent on any one or a
few customers. The Registrant, as a holding company, relies predominately on
dividends from its affiliate bank and management fees from its affiliate bank
for its working capital requirements.


Selected Statistical Information
The following tables and schedules, referenced in the index presented below,
set forth certain consolidated statistical information of American
Bancorporation, required of bank holding companies pursuant to Guide 3.
Selected tables are set forth on pages 28 through 42 in the Annual Report
to Stockholders, which pages are hereby incorporated by reference in this
Form 10-K. The information contained in the tables should be read in
conjunction with the consolidated financial statements of American
Bancorporation and the notes thereto appearing elsewhere in this Form 10-K.


                                                               Page Reference
                                                     Form      Annual report
                                                     10K       to stockholders

I.   Distribution of assets, liabilities
     and stockholders' equity, interest rates
     and interest differential
     a. Average balance sheet                          -              29
     b. Average earning assets and interest bearing
        liabilities, interest earned and paid,
        yield and rates                                -              29
     c. Interest variances                             -              32-33

II.  Investment portfolio
     a. Carrying value of investment securities
        by type                                        -              39
     b. Maturity and weighted average yield            -              39

III. Loans
     a. Types of loans                                 -              36
     b. Maturity and sensitivity to
        change in interest rates                       -              36
     c. Non-performing loans                           -              37

IV.  Summary of loans loss experience                  9              38

 V.  Deposits
     a. Average amount                                 -              39
     b. Maturity of time certificates of
        deposits in excess of $100,000                 -              39

VI.  Return on equity and assets                       -              28



The following table summarizes the balance of the allowance for loan losses by
the major loan categories.  The table supplements that on page 38 of the
Company's Annual Report to Stockholders for the year ended December 31, 1996,
incorporated by reference herein.
                                             Allowance           Percent
                                              amount          in each category
                                          (000's omitted)      to total loans
December 31, 1996
Commercial, financial and agricultural . . . $  871                 30.5%
Real estate - construction . . . . . . . . .      -                  0.7
Real estate - mortgage . . . . . . . . . . .    515                 50.3
Installment. . . . . . . . . . . . . . . . .    434                 18.5
Leases . . . . . . . . . . . . . . . . . . .      -                  0.0
Unallocated. . . . . . . . . . . . . . . . .  1,744                  N/A
                                             $3,564                100.0%
December 31, 1995
Commercial, financial and agricultural . . . $  984                 25.2%
Real estate - construction . . . . . . . . .      -                  0.7
Real estate - mortgage     . . . . . . . . .    358                 51.4
Installment. . . . . . . . . . . . . . . . .    513                 22.7
Leases . . . . . . . . . . . . . . . . . . .      -                  0.0
Unallocated. . . . . . . . . . . . . . . . .  1,999                  N/A
                                             $3,854                100.0%
December 31, 1994
Commercial, financial and agricultural . . . $1,165                 22.6%
Real estate - construction . . . . . . . . .      -                  0.5
Real estate - mortgage . . . . . . . . . . .    407                 52.3
Installment. . . . . . . . . . . . . . . . .    913                 24.6
Leases . . . . . . . . . . . . . . . . . . .      -                  0.0
Unallocated. . . . . . . . . . . . . . . . .  1,252                  N/A
                                             $3,737                100.0%
December 31, 1993
Commercial, financial and agricultural . . . $2,099                 28.2%
Real estate - construction . . . . . . . . .      -                  1.2
Real estate - mortgage . . . . . . . . . . .    246                 35.5
Installment. . . . . . . . . . . . . . . . .    645                 35.1
Leases . . . . . . . . . . . . . . . . . . .      -                  0.0
Unallocated. . . . . . . . . . . . . . . . .    554                  N/A
                                             $3,544                100.0%
December 31, 1992
Commercial, financial and agricultural . . . $2,532                 28.1%
Real estate - construction . . . . . . . . .      -                  1.1
Real estate - mortgage . . . . . . . . . . .    143                 31.2
Installment. . . . . . . . . . . . . . . . .    926                 39.6
Leases . . . . . . . . . . . . . . . . . . .      -                  0.0
Unallocated. . . . . . . . . . . . . . . . .     80                  N/A
                                             $3,681                100.0%

ITEM 2. PROPERTIES
The Company and its non-banking subsidiaries conduct business from the
Company's administrative headquarters in Wheeling, West Virginia and the Bank
conducts business from its various office locations.

The net book value of the Company's office facilities, furniture and
equipment, including leasehold improvements and property held for future
expansion (less accumulated depreciation and amortization) at December 31,
1996 was $9.7 million.  The Company does not believe that the termination of
any of its leases would have a material effect on its operations.

Listed below are the locations of the Company's executive offices and the
branch offices of the Bank that were operating as of December 31, 1996, as
well as any proposed branch office locations.  All buildings are owned by the
Company unless otherwise indicated.  Except as noted, the Company believes its
property is suitable and adequate for its current and proposed needs.
                                                               Approximate
       Office                                Year Opened         Sq. Feet
American Bancorporation
 Mull Center, Wheeling, West Virginia
 Executive and non-bank subsidiary offices      1987              4,000 (1)
Wheeling National Bank
 OHIO
 Cambridge                                      1974              5,840
 Cambridge - Drive-in                           1989             14,000
 Gahanna                                        1990              3,200 (1)
 Gahanna - StoneRidge Plaza                     1996              1,600 (1)
 Reynoldsburg                                   1990              6,000
 Flushing                                       1953              5,400 (1)
 St. Clairsville                                1991              8,000 (2)
 St. Clairsville - Ohio Valley Mall             1994              3,088 (2)
 Shadyside                                      1980              4,200
 Freeport                                       1988              1,500
 Barnesville                                    1994              2,000
 Columbus                                       1993              1,350 (1)
 Columbus (Administrative offices)              1994              1,069 (1)
 Steubenville                                   1994              1,400 (2)
WEST VIRGINIA
 Wheeling                                       1969             29,515
 Wheeling - Drive-in                            1991             18,583
 New Martinsville                               1978              2,800
 Pine Grove                                     1983              1,125
 Wheeling Island                                1984              1,280
 Elm Grove                                      1986              2,420 (1)
 Weirton                                        1986             15,214
 Weirton - Drive-in                             1989              4,800
 Weirton Heights                                1990              1,500 (1)
American Mortgages, Inc.
 Elm Grove                                      1994              4,700 (1)
Premier Mortgage, Ltd.
 Worthington, Ohio                              1996              2,250 (1)

(1) Leased.
(2) Ground leased.


ITEM 3. LEGAL PROCEEDINGS
The Registrant and its affiliates are not involved in any material pending
legal proceedings outside the normal conduct of business (including
proceedings arising from environmental quality statutes) to which the
Registrant is a party, or of which its property is the subject, nor are any
proceedings known to be contemplated.



                               PART IV

ITEM 14 .      EXHIBITS, FINANCIAL STATEMENT SCHEDULES,
                        AND REPORTS ON FORM 8-K

A. The following documents are filed as part of this report:

1.  Financial Statements
                                                           Page reference
                                                            Annual Report
                                                           to Stockholders
Independent Auditors' Report
 For the years ended December 31, 1996, 1995 and 1994. . . . . .     27
Consolidated financial statements
 Consolidated balance sheet at December 31, 1996 and 1995. . . .      2
 Consolidated statement of operations for the years ended
   December 31, 1996, 1995 and 1994. . . . . . . . . . . . . . .      3
 Consolidated statement of stockholders' equity for the years
   ended December 31, 1996, 1995 and 1994. . . . . . . . . . . .      4
 Consolidated statement of cash flows for the years ended
   December 31, 1996, 1995 and 1994. . . . . . . . . . . . . . .      5
 Notes to consolidated financial statements including condensed
   financial information of Registrant . . . . . . . . . . . .   6 - 26

2.  Financial Statement Schedules

All schedules have been omitted since the required information is not present
in amounts sufficient to require submission or because the information
required is included in the financial statements, including the notes thereto.

3.  Exhibits                                                    Page No. in
                                                                Form 10-K
Number
3.1     Fifth Amended Articles of Incorporation (a)
3.3     Amended Code of Regulations (a)
3.5     1987 Amendment to Fifth Amended Articles of Incorporation (b)
3.6     1987 Amendment to Amended Code of Regulations (b)
3.7     1988 Amendment to Amended Code of Regulations (c)
3.8     1990 Amendment to Amended Code of Regulations (e)
4.2     Specimen Common Share Certificate as of December 15, 1988 (d)
10.8    American Bancorporation Senior Management
           Incentive Compensation Plan (f)
10.9    Savings Assumption and Purchase Agreement -
           Buckeye Savings Bank Branches (g)
10.10   Agreement to Merge between Wheeling National Bank and
           Columbus National Bank (h)
10.11   Office Purchase and Assumption Agreement by and between
           Columbus National Bank and Bank One, Steubenville, NA (i)
13.1    1996 Annual Report to Security Holders                        15-60
22.1    Subsidiaries:
        The following is a list of all subsidiaries of American
        Bancorporation, the jurisdiction of incorporation or organization,
        and the percentage of shares owned by American Bancorporation for
        each such subsidiary.
                                        Jurisdiction        Percentage
             Name
             Wheeling National Bank         U.S.               100%
             American Bancservices, Inc     Ohio               100%
             American Mortgages, Inc.       Ohio               100%
             American Bancleasing, Inc      Ohio               100%
             American Bancdata Corporation  Ohio               100%
             Premier Mortgage, Ltd          Ohio                51% *
                *Through the Company's ownership in American Mortgages, Inc.

The following footnote references are to documents incorporated by reference
herein:

(a) Form 10-K (12/31/82) - Index on page 12
(b) Form S-4 (effective 9/3/87) - Exhibit Nos. 3.5 and 3.6
(c) Form 10-K (12/31/88) - Exhibit No. 3.7
(d) Form 10-K (12/31/88) - Exhibit No. 4.2
(e) Form 10-K (12/31/89) - Exhibit No. 3.8
(f) Form 10-K (12/31/93) - Exhibit No. 10.8
(g) Form 10-Q (06/30/94) - Exhibit No. 10.9
(h) Form 10-K (12/31/95) - Exhibit No. 10.10
(i) Form 10-Q (03/31/96) - Exhibit No. 10.11


B.  Reports on Form 8-K:

    Date         Item Number         Description
    None


                                 SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange
Act of 1934, the Registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized on March 31, 1997.

                                            AMERICAN BANCORPORATION

                                            /s/ Jeremy C. McCamic
                                            Jeremy C. McCamic
                                            Chairman and Chief Executive Officer


Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, this report has been signed by the following persons on behalf of the
Registrant and in the capacities indicated as of March 31, 1997.


/s/ Jack O. Cartner                      /s/ Jolyon W. McCamic
Jack O. Cartner                          Jolyon W. McCamic
Director                                 Director and Vice Chairman


/s/ Paul W. Donahie                      /s/ Robert C. Mead
Paul W. Donahie                          Robert C. Mead
Director and President                   Director and
                                         Chief Operating Officer


/s/ Jay T. McCamic                       /s/ Brent E. Richmond
Jay T. McCamic                           Brent E. Richmond
Director                                 Secretary, Treasurer,
                                         Executive Vice President and
                                         Chief Financial Officer

/s/ Jeremy C. McCamic
Jeremy C. McCamic
Director, Chairman and
Chief Executive Officer


                                  EXHIBIT INDEX

Number   Description                                               SEC Page #
 3.1     Fifth Amended Articles of Incorporation. . . . . . . . . . .     (a)
 3.3     Amended Code of Regulations  . . . . . . . . . . . . . . . .     (a)
 3.5     1987 Amendment to Fifth Amended Articles of Incorporation. .     (b)
 3.6     1987 Amendment to Amended Code of Regulations  . . . . . . .     (b)
 3.7     1988 Amendment to Amended Code of Regulations. . . . . . . .     (c)
 3.8     1990 Amendment to Amended Code of Regulations. . . . . . . .     (e)
 4.2     Specimen Common Share Certificate as of December 15, 1988. .     (d)
10.8     American Bancorporation Senior Management Incentive
             Compensation Plan. . . . . . . . . . . . . . . . . . . .     (f)
10.9     Savings Assumption and Purchase Agreement -
             Buckeye Savings Bank Branches . . . . . . .  . . . . . .     (g)
10.10    Agreement to Merge between Wheeling National Bank and
             Columbus National Bank. . . . . . . . . . . . .  . . . .     (h)
10.11    Office Purchase and Assumption Agreement by and between
             Columbus National Bank and Bank One, Steubenville, NA. .     (i)
13.1     1996 Annual Report to Security Holders . . . . . . . . . . . (15-60)
22.1     Subsidiaries:
         The following is a list of all subsidiaries of American
         Bancorporation, the jurisdiction of incorporation or organization,
         and the percentage of shares owned by American Bancorporation
         for each such subsidiary.
                                          Jurisdiction        Percentage
              Name
              Wheeling National Bank           U.S.              100%
              American Bancservices, Inc       Ohio              100%
              American Mortgages, Inc          Ohio              100%
              American Bancleasing, Inc        Ohio              100%
              American Bancdata Corporation    Ohio              100%
              Premier Mortgage, Ltd            Ohio               51% *
                *Through the Company's ownership in American Mortgages, Inc.

The following footnote references are to documents incorporated by reference
herein:

(a)        Form 10-K (12/31/82) - Index on page 12
(b)        Form S-4 (effective 9/3/87) - Exhibit Nos. 3.5 and 3.6
(c)        Form 10-K (12/31/88) - Exhibit No. 3.7
(d)        Form 10-K (12/31/88) - Exhibit No. 4.2
(e)        Form 10-K (12/31/89) - Exhibit No. 3.8
(f)        Form 10-K (12/31/93) - Exhibit No. 10.8
(g)        Form 10-Q (06/30/94) - Exhibit No. 10.9
(h)        Form 10-K (12/31/95) - Exhibit No. 10.10
(i)        Form 10-Q (03/31/96) - Exhibit No. 10.11