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, 1996
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, 1996:  $5,480.
Number of Common shares outstanding (September 30, 1996):  1,096,014

<PAGE>
                           SUNSTYLE CORPORATION

                             December 31, 1996

                                  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, 1996.

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:

                          1996                            1995
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

                         1996       1995      1994       1993      1992
             (dollar figures in thousands, except per share information)
Operating Results:
Revenues (1)             $    9    $   61    $   5     $   57    $    19
Net income (loss)
Before extraordinary
item                     $   (1)   $   10    $ (50)    $  (12)   $    (5)
Net Income (loss)        $   (1)   $   10    $ (50)    $  (12)   $    62
Net income (loss) per
  Share before
  Extraordinary item     $(.001)   $  .01    $(.05)    $ (.01)   $  (.00)
Net income (loss)
  per share              $(.001)   $  .01    $(.05)    $ (.01)   $   .06

                      1996      1995      1994       1993       1992
                (dollar figures in thousands, except per share information)

Financial Condition:
Total assets        $    205   $    206  $    178   $    206   $    211
Notes payable:
  Former Parent     $    255   $    255  $    255   $    255   $    255
  Banks                    0          0         0          6         10
    Total notes
    payable         $    255   $    255  $    255   $    261   $    265

Stockholders'
  equity (deficit)  $   (161)  $   (160) $   (170)  $   (119)  $   (107)

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

(1)  Including revenues of unconsolidated partnerships, revenues were
  $9,000, $61,000, $5,000, $57,000, and $19,000, for the years ended
  December 31, 1996, 1995, 1994, 1993, and 1992, respectively.

(2)  The per share information is based upon 1,096,014 shares of Common
  Stock For the years ended December 31, 1996, 1995, 1994, 1993 and 1992.

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

RESULTS OF OPERATIONS

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 $7,448 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 a net income for the year of
$10,003.

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

The Company's revenues of $61,454 for 1995 consisted of $7,488 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.

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.


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, 1996 of $160,933.  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.

    Item 8.  Financial Statements and Supplementary Data
                       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, 1996 and 1995, 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, 1996.  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, 1996
and 1995, and the consolidated results of their operations and their cash
flows for each of the three years in the period ended December 31, 1996,
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 6 to the consolidated financial statements, the
Company's substantial net losses and deficit net worth of $160,933 raise
considerable doubt as to the Company's ability to continue operations.  The
consolidated financial statements do not include any adjustments regarding
this uncertainty.

/s/ Spence, Marston, Bunch, Morris & Co.

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,

                                        1996          1995

     ASSETS

Cash                                $    205,019  $    198,600
Notes Receivable                               0         7,680
                                    ------------  ------------
                                    $    205,019  $    206,280
                                    ============  ============

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     17,500        17,500
                                    ------------  ------------
                                         365,952       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                 (1,611,755)   (1,610,494)
                                    ------------  ------------
                                        (160,933)     (159,672)

Commitments and Contingencies                  0             0
                                    ------------  ------------
                                    $    205,019  $    206,280
                                    ============  ============

              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,




                                1996        1995          1994

Revenues:
  Gain on Sale of
    Property and Equipment   $         0  $   54,006   $         0
  Interest Income                  9,119       7,448         5,151
                             -----------  ----------   -----------
    Total Revenues                 9,119      61,454         5,151

Cost and Expense:
  General and Administrative      10,380      24,301        34,271
  Interest                             0      27,150        21,256
                             -----------  ----------   -----------
    Total Expenses                10,380      51,451        55,527

Net Income (Loss)           $     (1,261) $   10,003   $   (50,376)
                            ============  ==========   ===========
Net Income (Loss) Per Share $      (.001) $      .01   $      (.05)
                            ============  ==========   ===========
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.

<PAGE>
                   SUNSTYLE CORPORATION AND SUBSIDIARIES
        CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT
           FOR THE YEARS ENDED DECEMBER 31, 1994, 1995 AND 1996

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

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)


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)
                     ========= ======== ========== ===========  =========


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

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

                                    1996         1995          1994
Cash Flow from Operating
 Activities:
 Net Income (Loss)             $     (1,261) $     10,003   $   (50,376)
 Adjustments to Reconcile
   Net Income (Loss)to Net
   Cash Provided by (Used In)
   Operating Activities:
     Depreciation                         0         3,310         6,620
     (Gain) on Sale of Assets             0       (54,006)            0
     (Increase) Decrease in
       Operating Assets:
        Notes Receivable              7,680           356         4,131
     Increase (Decrease) in
      Operating Liabilities:
        Interest Payable to
         Former Parent                    0        27,150        21,037
        Accounts Payable and
         Accrued Expenses                 0        (9,164)        7,560
                                 ----------    ----------    ----------
         Total Adjustments           7 ,680       (32,354)       39,348

Net Cash Provided by (Used in)
 Operating Activities                 6,419       (22,351)      (11,028)
                                 ----------    ----------    ----------
Cash Flows from Investing
 Activities:
 Proceeds from Sale of Assets             0       119,655             0
Net Cash Provided by             ----------    ----------    ----------
 Investing Activities                     0       119,655             0
                                 ----------    ----------    ----------
Cash Flows (Used in) Financing
 Activities:
 Principal Reduction on Notes
   Payable to Banks                       0             0        (6,625)
                                 ----------    ----------    ----------
Net Cash (Used in) Financing
 Activities                               0             0        (6,625)
                                 ----------    ----------    ----------
Net Increase (Decrease) in Cash       6,419        97,304       (17,653)

Cash at Beginning of Period         198,600       101,296       118,949
                                 ----------    ----------    ----------
Cash at End of Period            $  205,019    $  198,600    $  101,296
                                 ==========    ==========    ==========
Supplemental Disclosures of Cash
 Flow Information:
Cash Paid During the Twelve
 Months for Interest             $        0    $        0    $      419
                                 ==========    ==========    ==========
                  The accompanying notes are an integral
                    part of these financial statements.

                   SUNSTYLE CORPORATION AND SUBSIDIARIES
                NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                             December 31, 1996

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.

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.

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, 1996, the Company had a net operating loss
carryforward of approximately $2,902,000 for tax purposes which will expire
beginning in 2003.

NOTE 3 - NOTES PAYABLE

     Notes  payable  at  December  31,  1996  and  1995  consisted  of  the
following:
                                      1996           1995
     Note payable to former Parent,
      unsecured, principal payable
      on demand                  $  255,000     $  255,000

NOTE 4 - RELATED PARTY TRANSACTIONS

     The Company accrued interest to its former Parent related to
outstanding debt (see Note 4) for December 31, 1995.  This activity for the
years ended December 31, 1996 and 1995 is summarized as follows and is
included in Interest Payable to Former Parent.

                                              December 31,
                                           1996          1995

     Balance at beginning of year        $   93,452   $   66,302
     Charges from former Parent:
       Interest (see Note 4)                      0       27,150
                                         ----------   ----------
     Balance at end of year              $   93,452   $   93,452

NOTE 5 - 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, 1996.  Therefore, a valuation allowance has been established at the
full amount of the deferred tax asset.
                                      1996

     Deferred tax asset           $ 1,170,144
     Less:  valuation allowance    (1,170,144)
                                  -----------
                                  $         0

     The change in the valuation allowance during 1996 was as follows:

     Balance at beginning of year                        $1,169,650
     Increase due to increase in deferred
       tax asset                                                494
                                                         ----------
     Balance at end of year                              $1,170,144


NOTE 6 - 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, 1996 of $160,933.  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, 1996

                                 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      55   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
                                  management).

        Ralph W. Quartetti   61   President and Chief           1988
                                  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.

     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 1996, 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 1996.

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, 1996, 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 1996, 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, 1996



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