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, 1995

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

Registrant's telephone number, including area code    (813) 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, 1996:  $5,480.

Number of Common shares outstanding (September 30, 1996):  1,096,014
                           SUNSTYLE CORPORATION
                                     
                             December 31, 1995
                                     
                                  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 several consolidated subsidiaries including Sunstyle Homes
Corporation of Citrus County and Briarwood Enterprises.  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.

     During November of 1990, concerns of cash liquidity prompted the
Company to cease interest payments and request debt negotiations with banks
holding notes secured by single family vacant lots.  The Company also
ceased interest payments on an unsecured note held by its former Parent.
As of June 1992, all bank debt was satisfied after transferring land assets
to banks and the payment of cash to settle a deficiency judgement which was
being sought by a bank.

     In May of 1991, the Company finished construction on its final house
and ceased construction activities.  All employees were terminated without
severance pay.  The Company's President has continued to manage the affairs
of the Company while pursuing other business interests.  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 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.

JOINT VENTURES

     The Company is no longer involved in or a part of any joint ventures
or partnerships.  The Company had engaged in joint ventures and
partnerships for the purpose of acquiring and developing tracts which might
had otherwise been unavailable due to capital requirements or land
scarcity.  The Company's first project was a partnership arrangement with
another subsidiary of its former Parent, Raymond James Financial, Inc.
(Raymond James), which contributed the initial capital for a share of
profits/losses.  Since that time the Company formed and operated five
additional partnerships, three of which were private placements syndicated
by a broker-dealer subsidiary of Raymond James.
                           SUNSTYLE CORPORATION
                                     
                             December 31, 1995


Item 2.  Properties

     The company does not own any property or land as of December 31, 1995.


Item 3.  Legal Proceedings

     During June 1992, the Company settled a suit for deficiency judgement
which had been brought by Chase Bank of Florida in connection with the
Company's default on a note from Briarwood Enterprises.  As a result of the
settlement the Company received from Chase a full release of all liability.


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:

                          1995                            1994
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.

                           SUNSTYLE CORPORATION
                                     
                             December 31, 1995


Item 6.   Selected Financial Data

                     1995       1994      1993       1992       1991
             (dollar figures in thousands, except per share information)
Operating Results:
Revenues (1)        $     61   $      5  $     57   $     19   $  5,176
Net income (loss) before
  extraordinary
  item              $     10  $    (50) $    (12)  $     (5)  $   (694)
Net Income (loss)   $     10  $    (50) $    (12)   $     62  $   (477)
Net income (loss) per share
  before extraordinary
  item              $    .01   $   (.05) $   (.01)  $   (.00) $   (.63)
Net income (loss)
  per share         $    .01   $   (.05) $   (.01)  $    .06  $   (.43)

Homes delivered            0          0         0          0         27


                     1995       1994     1993       1992        1991
(dollar figures in thousands, except per share information)

Financial Condition:
Total assets        $    206   $    178  $    206   $    211   $    563
Notes payable:
  Former Parent     $    255   $    255  $    255   $    255   $    255
  Banks                    0          0         6         10         12
    Total notes
    payable         $    255   $    255  $    261   $    265   $    267

Stockholders'
  equity (deficit) $   (160)  $   (170) $   (119)  $   (107)  $   (200)

Book value par
  share (2)         $  (0.15)  $  (0.15) $  (0.11)  $  (0.10)  $  (0.18)

(1) Including revenues of unconsolidated partnerships, revenues were $61,000,
    $5,000, $57,000, $19,000, and $5,136,000 for the years ended December 31,
    1995, 1994, 1993, 1992, and 1991, respectively.

(2) The per share information is based upon 1,096,014 shares of Common Stock
    for the years ended December 31, 1995, 1994, 1993 and 1992, and prior to
    that 1,096,024 shares of Common Stock distributed to Raymond James
    shareholders on October 6, 1988.
                           SUNSTYLE CORPORATION
                                     
                             December 31, 1995

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

RESULTS OF OPERATIONS

YEAR ENDED DECEMBER 31, 1995, COMPARED TO THE YEAR ENDED DECEMBER 31, 1994

The Company's revenues of $61,454 for 1995 consisted of $7,448 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.

The Company's revenues of $5,151 for 1994 consisted primarily of interest
earned on secured notes and savings accounts.  As all of the Company's
remaining lots were sold in 1993, the Company's only activity in the year
ended December 31, 1994, was administrative.  The only non-cash asset owned
by the Company during 1994 was its office building.

Interest expense of $21,256 was primarily related to the Company's $255,000
note due its former Parent.  General and administrative expenses totaled
$34,271 for the year ended December 31, 1994, resulting in a net loss for
the year of $50,376.

YEAR ENDED DECEMBER 31, 1994, COMPARED TO THE YEAR ENDED DECEMBER 31, 1993

The Company's revenues of $5,151 for 1994 consisted primarily of interest
earned on secured notes and savings accounts.  As all of the Company's
remaining lots were sold in 1993, the Company's only activity in the year
ended December 31, 1994, was administrative.  The only non-cash asset owned
by the Company during 1994 was its office building.

Interest expense of $21,256 was primarily related to the Company's $255,000
note due its' former Parent.  General and administrative expenses totaled
$34,271 for the year ended December 31, 1994, resulting in a net loss for
the year of $50,376.

The Company's revenues of $57,133 for 1993 consisted primarily of the sale
of lots and interest earned on secured notes and savings accounts.  The
Company sold its remaining lots during the first quarter of 1993 for
$54,000.  The related costs of the lots were $32,840.  General and
administrative expenses were $17,747.  Interest expense of $18,653 was
primarily related to the Company's $255,000 note due its former Parent.  As
a result of these transactions, the Company had a net loss of $12,107 for
the year ended December 31, 1993.
                           SUNSTYLE CORPORATION
                                     
                             December 31, 1995
                                     

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, 1995 of $159,673.  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, 1995 and 1994, 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, 1995.  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, 1995
and 1994, and the consolidated results of their operations and their cash
flows for each of the three years in the period ended December 31, 1995, 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 7 to the consolidated financial statements, the
Company's substantial net losses and deficit net worth of $159,672 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
January 10, 1997
    Item 8.  Financial Statements and Supplementary Data

                   SUNSTYLE CORPORATION AND SUBSIDIARIES
                        CONSOLIDATED BALANCE SHEETS


                               December 31,

                                        1995          1994

          ASSETS

Cash                                $    198,600  $    101,296
Notes Receivable                           7,680         8,036
Property and Equipment, Net                    0        68,959

                                    $    206,280  $    178,291


     LIABILITIES AND STOCKHOLDERS' DEFICIT

Note Payable to Former Parent       $    255,000  $    255,000
Interest Payable to Former Parent         93,452        66,302
Accounts Payable and Accrued Expenses      17,500        26,664

                                         365,952       347,966

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                  (1,610,494)   (1,620,497)

                                         (159,672)     (169,675)

Commitments and Contingencies                  0             0

                                    $    206,280  $    178,291









              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,
                                     



                                1995        1994          1993

Revenues:
  Lot and Land Sale         $          0$          0  $     54,000
  Gain on Sale of
    Property and Equipment        54,006            0            0
  Other Income                     7,448       5,151         3,133

    Total Revenues                61,454       5,151        57,133

Cost and Expense:
  Housing Construction
    and Land Costs                     0           0        32,840
  General and Administrative      24,301      34,271        17,747
  Interest                        27,150      21,256        18,653

    Total Expenses                51,451      55,527        69,240

Net Income (Loss)           $     10,003 $    (50,376) $    (12,107)

Net Income (Loss) Per Share $        .01 $       (.05) $       (.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, 1993, 1994 AND 1995



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


Balances at
  December 31, 1992 $1,096,014 $109,601 $1,341,221$(1,558,014)$(107,192)


Net Loss - 1993              0        0          0    (12,107)  (12,107)

Balances at
  December 31, 1993  1,096,014  109,601  1,341,221 (1,570,121) (119,299)


Net Loss - 1994              0        0          0    (50,376)  (50,376)

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)















              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,
                                     
                                    1995         1994          1993

Cash Flow from Operating Activities:
 Net Income (Loss)             $     10,003  $    (50,376)  $   (12,107)
 Adjustments to Reconcile Net Income
   (Loss) to Net Cash Provided by (Used In)
   Operating Activities:
     Depreciation                     3,310  6,620  6,620
     (Gain) on Sale of Assets        (54,006)          0             0
     (Increase) Decrease in Operating Assets:
       Notes Receivable                 356  4,131  5,507
       Land and Developed Lots            0  0    27,618
     Increase (Decrease) in Operating
       Liabilities:
         Interest Payable to
           Former Parent             27,150  21,037  17,850
         Accounts Payable and Accrued
           Expenses                   (9,164)      7,560         (6,401)
         Customer Deposits                0            0           (590)

           Total Adjustments         (32,354)      39,348       50,604

Net Cash Provided by (Used in) Operating
 Activities                          (22,351)     (11,028)      38,497

Cash Flows from Investing Activities:
 Proceeds from Sale of Assets       119,655             0            0

Net Cash Provided by
  Investing Activities              119,655             0            0
Cash Flows (Used in) Financing Activities:
 Principal Reduction on Notes Payable
   to Banks                               0        (6,625)       (3,098)

Net Cash (Used in) Financing
 Activities                               0        (6,625)       (3,098)

Net Increase (Decrease) in Cash      97,304  (17,653)35,399

Cash at Beginning of Period         101,296       118,949       83,550

Cash at End of Period          $    198,600  $    101,296  $   118,949

Supplemental Disclosures of Cash Flow Information:

Cash Paid During the Twelve Months
 for Interest                  $          0  $        419  $       803
              The accompanying notes are an integral part of
                        these financial statements.
                   SUNSTYLE CORPORATION AND SUBSIDIARIES
                NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                             December 31, 1995
                                     
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, Sunstyle-Citrus, Sunstyle Realty Corporation and
Briarwood Enterprises, 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.
                   SUNSTYLE CORPORATION AND SUBSIDIARIES
                NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                             December 31, 1995
     
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.
     
Fair Value of Financial Instruments
     
     The carrying of values of financial instruments including cash and
cash equivalents, notes receivable and interest and accounts payable
approximated fair value at December 31, 1995, because of the relatively
short maturity of these instruments.  Any difference between the carrying
value and fair value of the notes payable at December 31, 1995, is not
material based on borrowing rates currently available to the Company.
     
Principles of Consolidation
     
     All significant intercompany accounts and transactions are eliminated
in consolidation.
     
Property and Equipment
     
     Property and equipment is stated at cost less accumulated
depreciation.  Depreciation is provided using the straight-line method for
financial reporting purposes over the estimated useful lives of the assets
which range from three to thirty years.
     
     Additions, improvements and expenditures that significantly extend
the useful life of an asset are capitalized.  Expenditures for repairs and
maintenance are charged to operations in the period incurred.   Gains and
losses on disposals of property and equipment are also reflected in
operations currently.
                   SUNSTYLE CORPORATION AND SUBSIDIARIES
                NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                             December 31, 1995
                                     
Income Taxes
     
     Prior to 1993, the Company accounted for income taxes in accordance
with Accounting Principles Board Opinion No. 11.  Provisions were made to
record deferred income taxes in recognition of items reported differently
for financial reporting purposes than for federal and state income tax
purposes (primarily the use of accelerated depreciation methods, the
capitalization of certain general and administrative expenses into
inventory for tax purposes and the timing of the recognition of partnership
income or losses).
     
     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, 1995, the Company had a net operating loss
carryforward of approximately $2,900,500 for tax purposes which will expire
beginning in 2005.
     
Reclassifications
     
     For comparability, the 1994 and 1993 figures have been reclassified
where appropriate to conform to the financial statement presentation used
in 1995.
     
     
NOTE 3 - PROPERTY AND EQUIPMENT
     
     Property and equipment at December 31, 1995 and 1994 consisted of the
following:
                                     1995           1994
     
     Buildings                   $          0   $   132,419
     Less accumulated depreciation           0      (63,460)
     
                                 $          0   $    68,959
     
     Depreciation expense was $3,310 for the year ended December 31, 1995.
Depreciate expense was $6,620 for each of the years ended December 31, 1994
and 1993.
                   SUNSTYLE CORPORATION AND SUBSIDIARIES
                NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                             December 31, 1995
     
NOTE 4 - NOTES PAYABLE
     
     Notes  payable  at  December  31,  1995  and  1994  consisted  of  the
following:
     
                                    1995           1994
     Note payable to former Parent,
      interest at prime plus 1%,
      unsecured, interest accrues,
      principal payable on demand$  255,000     $  255,000
     
     
NOTE 5 - RELATED PARTY TRANSACTIONS
     
     The Company accrues interest to its former Parent related to
outstanding debt (see Note 4).  This activity for the years ended December
31, 1995 and 1994 is summarized as follows and is included in Interest
Payable to Former Parent.
     
                                              December 31,
     
                                           1995          1994
     
     Balance at beginning of year        $   66,302   $   45,265
     Charges from former Parent:
       Interest (see Note 4)                 27,150       21,037
     
     Balance at end of year              $   93,452   $   66,302
     
     
NOTE 6 - 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, 1995.  Therefore, a valuation allowance has been established at the
full amount of the deferred tax asset.
                                      1995
     
     Deferred tax asset           $ 1,169,650
     Less:  valuation allowance    (1,169,650)
                                  $         0
     
     The change in the valuation allowance during 1995 was as follows:
     
     Balance at beginning of year                        $1,095,220
     Increase due to increase in deferred
       tax asset                                             74,430
     
     Balance at end of year                              $1,169,650

                   SUNSTYLE CORPORATION AND SUBSIDIARIES
                NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                             December 31, 1995

NOTE 7 - 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, 1995 of $159,672.  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.

     
                           SUNSTYLE CORPORATION
                                     
                             December 31, 1995


                                 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      54   Chairman of the Board and     1988
                                  Chief 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        
        Ralph W. Quartetti   60   management).                  1988
                                                                  
                                  President and Chief
                                  Executive 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.
                           SUNSTYLE CORPORATION
                                     
                             December 31, 1995


     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 1995, 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 1995.



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, 1995, 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.
                           SUNSTYLE CORPORATION
                                     
                             December 31, 1995
                                     
            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.
                           SUNSTYLE CORPORATION
                                     
                             December 31, 1995

Item 13.  Certain Relationships and Related Transactions

     The Company owes interest to Raymond James related to outstanding
debt.  During 1995, 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
                           SUNSTYLE CORPORATION
                                     
                             December 31, 1995
                                     
                                     

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    11th   day of  February,
1997.

                                             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,    February 11, 1997
Ralph W. Quartetti           President and Director



/s/Thomas A. James           Director                  February 11, 1997
Thomas A. James