SECURITIES & EXCHANGE COMMISSION
                         WASHINGTON, DC  20549

                               FORM 10-K

           ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF
                            THE SECURITIES

For the fiscal year ended         December 31, 1997

Commission file number             0-17165

                         SUNSTYLE CORPORATION
      (Exact name of Registrant as specified in its charter)

          Florida                                 59-2905386
(State or other jurisdiction of             (I.R. S. Employer
 incorporation or organization)            Identification No.)

         36460 US 19 N Palm Harbor, Florida                34684
     (Address of principal executive offices)          (Zip Code)

Registrant's telephone number, including area code  (727) 789-8899

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

                                            Name of each exchange
   Title of each class                        on which registered

     None                                             None

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

                     Common Stock (par value $.10)

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 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

Indicate by check mark if disclosure of delinquent filers pursuant  to
Item  405 of Regulation S-K (229.405 of this chapter) 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]

Aggregate  market value of the voting stock held by non-affiliates  of
the registrant as of September 30, 1997:  $5,480.

Number of Common shares outstanding (September 30, 1997):  1,096,014

                         SUNSTYLE CORPORATION

                           December 31, 1997

                                PART I

Item 1. Business

COMPANY

     Sunstyle Corporation is a Florida corporation whose only asset
currently is its 100% ownership of Sunstyle Homes Corporation, which
in turn has a consolidated subsidiary, Sunstyle Homes Corporation of
Citrus County.  The consolidated entity is hereafter collectively
referred to as "Sunstyle" or the "Company".  Sunstyle has been
principally engaged in real estate acquisition and development and
the construction of single family housing on the west coast of
Florida.

     In May of 1991, the Company finished construction on its final
house and ceased construction activities.  During 1993 and 1992 the
Company sold its remaining lots in Pinellas and Manatee counties to
other developers and builders.  During 1995, the company sold its
office/storage building in Largo, Florida.  The Company's President
has continued to manage the affairs of the Company while pursuing
other business interests.

     The Company continues to seek a possible merger with another
company and continue operations as the general economy improves or
the Board of Directors may decide to proceed with a liquidation and
distribute the proceeds, if any, to its shareholders.


Item 2.  Properties

     The company does not own any property or land as of December 31,
1997.

Item 3.  Legal Proceedings

     None.

Item 4.  Submission of Matters to a Vote of Security Holders

     None.



                            PART II

Item 5.  Market for the Registrant's Securities and Related Security
Holder Matters

    The Company's stock is traded on the Over-The-Counter market.  The
following table sets forth for the periods indicated the high and low
prices for the Company's common stock:

                            1997                       1996
                        --------------                --------------
Quarter ended         High     Low                  High      Low
-------------           ------  ------                ------   ------
   All                 $.005   $.005                 $.005   $.005


    The Company does not intend to pay dividends on its common stock
except in the possible case of a liquidating dividend.  Should the
Company merge with another company and retain its shares, its future
dividend policy will be determined by its Board of Directors in light
of the Company's earnings and financial position.



Item 6.   Selected Financial Data

                     1997       1996      1995       1994        1993
                     -------    -------    -------    -------     -------
             (dollar figures in thousands, except per share information)
Operating Results:
Revenues (1)        $    10     $     9   $    61    $    5     $    57

Net Income (loss)   $     3     $    (1)  $    10    $  (50)    $   (12)

Net income (loss)
  per share         $  .003     $  .001   $   .01    $ (.05)    $  (.01)



                       1997       1996       1995      1994      1993
                     -------    -------    -------    -------   -------
               (dollar figures in thousands, except per share information)

Financial Condition:
Total assets        $    207   $    205  $    206   $    178   $    206
Notes payable:
  Former Parent     $    255   $    255  $    255   $    255   $    255
  Banks                    0          0         0          0          6
    Total notes      --------   ---------  --------   --------   --------
    payable         $    255   $    255  $    255   $    255   $    261
                     ========   =========  ========   ========   ========
Stockholders'
  equity (deficit)  $   (158)  $   (161) $   (160)  $   (170)  $   (119)

Book value par
  share (2)         $  (0.14)  $  (0.15) $  (0.15)  $  (0.15)  $  (0.11)

(1)  Including revenues of unconsolidated partnerships, revenues were
  $10,000,    $9,000, $61,000, $5,000, and $57,000, for the years ended
  December 31, 1997, 1996, 1995, 1994, and 1993, respectively.

(2)  The per share information is based upon 1,096,014 shares of
  Common stock for the years ended December 31, 1997, 1996, 1995, 1994, and
  1993.

Item 7. Management's Discussion and Analysis of Financial Condition
        and Results of Operation

RESULTS OF OPERATIONS

YEAR ENDED DECEMBER 31, 1997, COMPARED TO THE YEAR ENDED DECEMBER 31,
1996

The Company's revenues of $9,602 for 1997 consisted of $9,602 interest
earned on savings accounts.  The Company's only activity in the year
ended December 31, 1997, was administrative.

General and administrative expenses totaled $6,198 for the year ended
December 31, 1997, resulting in a net income for the year of $3,404.

The Company's revenues of $9,119 for 1996 consisted of $9,119 interest
earned on savings accounts.  The Company's only activity in the year
ended December 31, 1996, was administrative.

General and administrative expenses totaled $10,380 for the year ended
December 31, 1996, resulting in a net loss for the year of $1,261.

YEAR ENDED DECEMBER 31, 1996, COMPARED TO THE YEAR ENDED DECEMBER 31,
1995

The Company's revenues of $9,119 for 1996 consisted of $9,119 interest
earned on savings accounts.  The Company's only activity in the year
ended December 31, 1996, was administrative.

General and administrative expenses totaled $10,380 for the year ended
December 31, 1996, resulting in a net loss for the year of $1,261.

The Company's revenues of $61,454 for 1995 consisted of $7,488
interest earned on secured notes and savings accounts, and a $54,006
gain on the sale of the office building. The Company's only activity
in the year ended December 31, 1995, was administrative.

Interest expense of $27,150 was related to the Company's $255,000 note
due its former Parent.  General and administrative expenses totaled
$24,301 for the year ended December 31, 1995, resulting in net income
for the year of $10,003.

LIQUIDITY AND CAPITAL RESOURCES

    Due to continuing losses in a depressed market, the Company ceased
construction activities and terminated all employees during May of
1991.  All remaining real estate assets have been sold.

    The Company's liabilities are primarily to its former Parent in
the form of an unsecured note ($255,000), interest on the note and
other payables.  The Company is currently negotiating the settlement
of its outstanding debt to its former Parent.

    In addition to the uncertainty discussed above, the Company has
sustained substantial net losses and has a deficit net worth at
December 31, 1997 of $157,529.  These issues raise considerable doubt
as to the Company's ability to continue operations.  Management has
not adopted a plan of liquidation and is currently exploring several
possibilities, including selling a major interest in the Company.  The
consolidated financial statements do not include any adjustments that
may result from any of the above events.


                     INDEPENDENT AUDITOR'S REPORT



To the Board of Directors and Stockholders
 of Sunstyle Corporation
 Largo, Florida

    We have audited the accompanying consolidated balance sheets of
Sunstyle Corporation and Subsidiaries as of December 31, 1997 and
1996, and the related consolidated statements of operations, changes
in stockholders' deficit and cash flows for each of the three years in
the period ended December 31, 1997. These consolidated financial
statements are the responsibility of the Company's management.  Our
responsibility is to express an opinion on these financial statements
based on our audit.

    We conducted our audits in accordance with generally accepted
auditing standards.  Those standards require that we plan and perform
the audit to obtain reasonable assurance about whether the
consolidated financial statements are free of material misstatement.
An audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements. An audit also
includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall
financial statement presentation.  We believe that our audits provide
a reasonable basis for our opinion.

    In our opinion, the consolidated financial statements referred to
above present fairly, in all material respects, the consolidated
financial position of Sunstyle Corporation and Subsidiaries as of
December 31, 1997 and 1996, and the consolidated results of their
operations and their cash flows for each of the three years in the
period ended December 31, 1997, in conformity with generally accepted
accounting principles.

    The accompanying consolidated financial statements have been
prepared assuming that the Company will continue as a going concern.
As described more fully in Note 5 to the consolidated financial
statements, the Company's substantial net losses and deficit net worth
of $157,529 raise considerable doubt as to the Company's ability to
continue operations.   The consolidated financial statements do not
include any adjustments regarding this uncertainty.



Spence, Marston, Bunch, Morris & Co.
Certified Public Accountants

Clearwater, Florida
November 15, 1999

    Item 8.  Financial Statements and Supplementary Data

                 SUNSTYLE CORPORATION AND SUBSIDIARIES
                      CONSOLIDATED BALANCE SHEETS


                             December 31,

                                        1997          1996
                                     --------       --------
     ASSETS

Cash                                $    207,423  $    205,019
                                      ------------   ------------
                                    $    207,423  $    205,019
                                      ============   ============


LIABILITIES AND STOCKHOLDERS' DEFICIT

Note Payable to Former Parent       $    255,000  $    255,000
Interest Payable to Former Parent         93,452        93,452
Accounts Payable and Accrued Expenses     16,500        17,500
                                       -----------   ------------
                                         364,952       365,952
                                       -----------   ------------
Stockholders' Deficit:
  Common Stock; $.10 Par Value;
    Authorized 10,000,000 Shares;
    Issued and Outstanding
    1,096,014 Shares                     109,601       109,601
  Additional Paid-In Capital           1,341,221     1,341,221
  Accumulated Deficit                 (1,608,351)   (1,611,755)
                                      ------------   ------------
                                        (157,529)     (160,933)
                                      ------------   ------------

                                    $    207,423  $    205,019
                                      ============   ============



            The accompanying notes are an integral part of
                      these financial statements.

                 SUNSTYLE CORPORATION AND SUBSIDIARIES
                 CONSOLIDATED STATEMENTS OF OPERATIONS
                   FOR THE YEARS ENDED DECEMBER 31,



                                1997           1996         1995
                              --------      --------      --------
Revenues:
  Gain on Sale of
    Property and Equipment             0            0       54,006
  Interest Income                  9,602        9,119        7,448
                              -----------   -----------   -----------
    Total Revenues                 9,602        9,119       61,454
                              -----------   -----------   -----------
Cost and Expense:
  General and Administrative       6,198       10,380       24,301
  Interest                             0            0       27,150
                              -----------   -----------   -----------
    Total Expenses                 6,198       10,380       51,451
                              -----------   -----------   -----------
Net Income (Loss)            $     3,404 $     (1,261)  $   10,003
                              ===========   ===========   ===========
Net Income (Loss) Per Share  $      .003 $      (.001)  $      .01
                              ===========   ===========   ===========
Number of Common Shares
  Outstanding                  1,096,014    1,096,014    1,096,014
                              ===========  ===========  ===========






            The accompanying notes are an integral part of
                      these financial statements.

                 SUNSTYLE CORPORATION AND SUBSIDIARIES
      CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT
         FOR THE YEARS ENDED DECEMBER 31, 1995, 1996 AND 1997



                        Common Stock    Additional
                     -----------------   Paid-In  Accumulated
                      Shares    Amount   Capital    Deficit     Total
                     -------   -------  ----------  ----------   ------

Balances at
  December 31, 1994  1,096,014 $109,601 $1,341,221 $(1,620,497) $(169,675)


Net Income - 1995            0        0          0      10,003     10,003
                      ---------  -------- ---------  ----------  --------
Balances at
  December 31, 1995  1,096,014  109,601  1,341,221  (1,610,494)  (159,672)


Net Loss - 1996              0        0          0      (1,261)    (1,261)
                      ---------  -------- ---------  ----------   --------
Balances at
  December 31, 1996  1,096,014  109,601  1,341,221  (1,611,755)  (160,933)

Net Income - 1997            0        0          0       3,404      3,404
                      ---------  --------  --------   ---------   --------
Balances at
  December 31, 1997  1,096,014 $109,601 $1,341,221 $(1,608,351) $(157,529)
                      ========= ========= ========== =========== =========




            The accompanying notes are an integral part of
                      these financial statements.

                     SUNSTYLE CORPORATION AND SUBSIDIARIES
                     CONSOLIDATED STATEMENTS OF CASH FLOWS
                        FOR THE YEARS ENDED DECEMBER 31,

                                      1997         1996        1995
Cash Flow from Operating            -------       -------     -------
 Activities:
 Net Income (Loss)                $   3,404     $  (1,261)   $ 10,003
 Adjustments to Reconcile Net      ---------     ----------   --------
  Income (Loss) to Net Cash
  Provided by (Used In)
  Operating Activities:
    Depreciation                          0             0       3,310
    (Gain) on Sale of Assets              0             0     (54,006)
    (Increase) Decrease in
      Operating Assets:
       Notes Receivable                   0         7,680         356
    Increase (Decrease) in
      Operating Liabilities:
       Interest Payable to
        Former Parent                     0             0      27,150
       Accounts Payable and
        Accrued Expenses             (1,000)            0      (9,164)
                                    --------      --------    ---------
             Total Adjustments       (1,000)        7,680     (32,354)
                                    ---------    ---------    ---------
Net Cash Provided by (Used in)
 Operating Activities                 2,404         6,419     (22,351)
Cash Flows from Investing           ---------     --------    ---------
 Activities:

 Proceeds from Sale of Assets             0             0     119,655
                                    --------     ---------   --------
Net Cash Provided by
 Investing Activities                     0             0     119,655
                                    --------     ---------    --------
Net Increase (Decrease) in Cash       2,404         6,419      97,304

Cash at Beginning of Period         205,019       198,600     101,296
                                   ---------     --------     --------
Cash at End of Period            $  207,423     $ 205,019   $ 198,600
                                  ==========    =========    =========



              The accompanying notes are an integral part of
                        these financial statements.

                 SUNSTYLE CORPORATION AND SUBSIDIARIES
              NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                           December 31, 1997

NOTE 1 - ORGANIZATION AND OPERATIONS:

     Sunstyle Homes Corporation ("Sunstyle") was incorporated in 1976
for the purpose of purchasing and subdividing tracts of land for the
sale of developed lots and the construction of single and multi-family
residential units on the west coast of Florida.

     On August 25, 1988 the former Parent incorporated a new wholly-
owned subsidiary, Sunstyle Corporation.  All 500 shares of Sunstyle
Homes Corporation were exchanged for 1,096,024 shares of Sunstyle
Corporation.  On the same date, the Board of Directors of the former
Parent declared a distribution of Sunstyle Corporation's stock to
shareholders of the former Parent in the form of a tax-free spin-off.
The effective date of the spin-off was September 30, 1988 and the
distribution was made on October 6, 1988.  Sunstyle Corporation became
a separate, publicly traded entity and has discontinued substantially
all relationships with the former Parent.

     Sunstyle Corporation, including its consolidated subsidiaries
consisting of Sunstyle and Sunstyle-Citrus, are collectively referred
to as the "Company".

     Due to continuing losses in a depressed market, the Company
terminated all employees and ceased construction activities in May of
1991.  The Company, including all of its consolidated subsidiaries, is
inactive.  The Board of Directors has not adopted a plan of
liquidation and is considering several options, including selling a
majority interest in the Company.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

Basis of Accounting

     The Company utilizes the accrual basis of accounting whereby
revenues are recognized when earned and expenses are recognized as
obligations are incurred.

Cash and Cash Equivalents

     It is the Company's policy to include all money market funds
with an original maturity of three months or less in Cash and Cash
Equivalents.

Concentrations of Credit Risk

     Financial instruments which potentially subject the Company to
concentrations of credit risk consists principally of cash investments
in excess of federally insured limits.  The Company places its cash
investments with high credit quality financial institutions and in a
money market mutual fund that is managed by a wholly owned subsidiary
of Raymond James Financial, Inc.

Use of Estimates in the Preparation of Financial Statements

     The preparation of financial statements in conformity with
generally accepted accounting principles requires the use of estimates
that affect certain reported amounts and disclosures.  These estimates
are based on management's knowledge and experience.  Accordingly,
actual results could differ from these estimates.

Income Taxes

     Effective January 1, 1993, the Company adopted Statement of
Financial Accounting Standards No. 109, "Accounting for Income Taxes"
(FAS 109).  Under FAS 109, the liability method is used in accounting
for income taxes.  Under this method, deferred tax assets and
liabilities are determined based on the difference between financial
reporting and tax basis of assets and liabilities and are measured
using the enacted tax rates and laws that will be in effect when the
differences are expected to reverse.

     As of December 31, 1997, the Company had a net operating loss
carryforward of approximately $2,898,000 for tax purposes which will
expire beginning in 2003.

NOTE 3 - NOTES PAYABLE

     Notes payable at December 31, 1997 and 1996 consisted of
the following:

                                     1997           1996
     Note payable to former Parent,  ---------      ---------
      unsecured, principal payable
      on demand                     $ 255,000      $ 255,000
                                     =========      =========

NOTE 4 - FEDERAL AND STATE INCOME TAXES

     Substantial losses have been sustained by the Company which
raise considerable doubt as to its ability to continue operations.
As a result, it is unlikely that the Company will be able to benefit
from the deferred tax asset which consists of tax loss carryforwards
available as of December 31, 1997.  Therefore, a valuation allowance
has been established at the full amount of the deferred tax asset.

                                       1997
                                    -----------
     Deferred tax asset            $ 1,168,800
     Less:  valuation allowance     (1,168,800)
                                    -----------
                                   $         0
                                    ===========
     The   change   in  the  valuation  allowance  during  1997   was   as
follows:

     Balance at beginning of year                        $1,170,144
     Decrease due to decrease in deferred
       tax asset                                              1,344
                                                          ----------
     Balance at end of year                              $1,168,800
                                                          ==========

NOTE 5 - CONTINGENCIES AND OTHER EVENTS

     The Company is currently negotiating the settlement of its
outstanding debt to its former Parent.  Although it is possible a
settlement could result in the transfer of essentially all remaining
assets to its former Parent, the effect of a final settlement cannot
be determined at this time.

     In addition to the uncertainty discussed above, the Company has
sustained substantial net losses and has a deficit net worth at
December 31, 1997 of $157,529.  These issues raise considerable doubt
as to the Company's ability to continue operations.  Management has
not adopted a plan of liquidation and is currently exploring several
possibilities including selling a majority interest in the Company.
The consolidated financial statements do not include any adjustments
that may result from any of the above events.


Item 9.  Changes in and Disagreements with Accountants on
         Accounting and Financial Disclosure

    None.



                               PART III

Item 10.  Directors and Executive Officers of the Registrant

DIRECTORS AND EXECUTIVE OFFICERS

     The following table sets forth information as to persons who
serve as directors and Executive Officers of the Company.  As provided
in the By-laws of the Company the term of office of each Director is
one year.

                                 Principal Occupation       Director
        Name         Age       and Other Directorships        Since

 Thomas A. James     56    Chairman of the Board and Chief    1988
                           Executive Officer of Raymond
                           James Financial, Inc.; Chairman
                           of the Board of Raymond James &
                           Associates, Inc.; and Director
                           of Arbor Health Care, Inc.
                           (nursing home management).

 Ralph W.            62    President and Chief Executive      1988
 Quartetti                 Officer of Sunstyle Corporation.


     Unless otherwise indicated, the directors have held the same
principal occupations for at least five years.


Committees of the Board of Directors

     The Company has two standing committees of the Board.  Set forth
below is a description of the functions of those committees and the
members of the Board who served on such committees.

     Audit Committee:  The responsibilities of the audit committee
include recommending to the Board the independent certified public
accountants to conduct the annual audit of the books and accounts of
the Company, reviewing the proposed scope of the audit and approving
the audit fees to be paid.  The audit committee also reviewed with
the independent certified public accountants and with the Company's
financial staff the adequacy and effectiveness of the internal
accounting and financial controls of the Company.  The audit
committee consists of Mr. James.

     Compensation Committee:  In prior years, the compensation
committee recommended to the Board the salaries of the executive
officers of the Company and approved the salaries of all other
officers and certain other employees.  It also determined, subject
to  further  approval of the Board, the fees for directors, and
supervised the administration of all benefit plans and other matters
affecting executive compensation.  The compensation committee, which
is now inactive, included Mr. James and a former director, Mr. Krusen.

Director Compensation

     During 1997, no fees or expenses were paid to the directors
because there were no Board or Committee meetings.  Both of the
current directors are significant owners.

Item 11.  Executive Compensation

     No executive officer received cash or other compensation during
1997.

Item  12.   Security  Ownership  of  Certain  Beneficial  Owners   and
Management

     Information  is  provided below with respect  to  the  beneficial
ownership  of Sunstyle Common Stock, as of December 31, 1997,  of  (i)
persons owning more than 5% of the Company, (ii) each director of  the
Company,  and  (iii) all officers and directors of the  Company  as  a
group.

            Name                     Shares
                               Beneficially Owned      Percent
Thomas A. James (1)                   448,029  (2) (3)      40.9%
Christopher W. James (1)              116,894  (2)          10.6%
Carr Securities Corporation           107,229  (4)           9.8%
Golda Meir Endowment
Corporation                            61,500  (7)           5.6%
Ralph W. Quartetti                     59,193  (5)           5.4%
Herbert E. Ehlers                      58,898  (6)           5.4%

All Directors & Officers as
a Group (2 persons)                   507,222               46.3%

(1) Messrs. Thomas A. James and Christopher W. James are brothers.
    Their address is 880 Carillon Parkway, St. Petersburg, FL  33716.

(2) Includes (i) 111,320 shares owned by the Robert A. James Trust,
    established for the benefit of members of the James family, (ii)
    4,474 shares owned by the James Grandchildren's Trust, for which
    trusts Thomas A. and Christopher W. James serve as co-trustees,
    (iii) 563 shares owned by Mary S. James, and (iv) 563 shared
    owned by Courtland James.

(3) Includes 66,792 shares owned by the James' Children Annuity
    Trust, for which Thomas A. James serves as sole trustee.

(4) On February 12, 1991, Carr Securities filed Form 13G with the
    Securities and Exchange Commission advising that the firm had
    acquired 109,232 shares in the ordinary course of business as a
    Broker or Dealer registered under the Securities Exchange Act of
    1934 and the shares were not acquired to influence or control the
    issuer.  Carr Securities has sole voting power of these shares.
    The address of Carr Securities is One Penn Plaza, Suite 4720, New
    York, NY  10119.

(5) On December 6, 1988, the Board of Directors of Sunstyle agreed to
    grant to Mr. Quartetti options to purchase 54,588 shares of
    Sunstyle Common Stock pursuant to the Sunstyle Corporation
    Incentive Stock Option Plan.  The address of Mr. Quartetti is
    36460 U.S. Highway 19 North, Palm Harbor, FL 34684.

(6) Mr. Ehlers' address is 2502 Rocky Point Drive, Suite 500, Tampa,
    FL  33607.

(7)  On October 23, 1989, Charles I. Rutenberg filed a Schedule 13-D
     with the Securities and Exchange Commission advising that he
     acquired 55,500 shares of Sunstyle Corporation common stock through
     purchases on the open market. On November 1, 1992, Mr. Rutenberg
     transferred 61,500 shares to the Golda Meir Center Endowment
     Corporation, a charitable corporation.  These shares
     are held for investment purposes only.

Item 13.  Certain Relationships and Related Transactions

     The Company owes interest to Raymond James related to outstanding
debt.  During 1997, the Company did not engage in any transactions
with related parties.

                                PART IV


Item 14.  Exhibits, Financial Statement Schedules, and Reports on
          Form 8-K

     a)  Financial statements included with this filing.

     b)  None

     c)  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, thereunto duly
authorized, in the City of Palm Harbor, State of Florida, on the 25th
day of July, 2000.

                                         SUNSTYLE CORPORATION


                                      By  /s/Ralph W. Quartetti
                                         Ralph W. Quartetti, President
                                          and Chief Executive Officer


     Pursuant to the requirements of the Securities Exchange Act of
1934, this report has been signed below by the following persons on
behalf of the Registrant and in the capacities and on the dates
indicated.

     Signature                      Title                    Date



/s/Ralph W. Quartetti      Chief Executive Officer,    July 25, 2000
Ralph W. Quartetti           President and Director



/s/Thomas A. James           Director                  July 25, 2000
Thomas A. James