1
                   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, 1998

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, 1998:  $10,960.

Number of Common shares outstanding (September 30, 1998):  1,096,014

                         SUNSTYLE CORPORATION

                           December 31, 1998

                                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  consoli-
dated  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,
     1998.

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:

                              1998                          1997
                            --------                      --------
Quarter ended           High      Low                 High       Low
-------------          ------   ------                ------   ------
    All                 $.25     $.01                  $.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

                       1998       1997      1996        1995      1994
                      -----       -----     -----       -----     -----
               (dollar figures in thousands, except per share information)
Operating Results:
Revenues (1)         $    10     $    10   $    9     $    61     $   5

Net  Income (loss)   $    14     $     3   $   (1)    $    10     $ (50)
Net income (loss)
  per share          $   .01     $  .003   $(.001)    $   .01     $(.05)


                        1998       1997      1996       1995       1994
                       -----      -----      -----      -----      -----
               (dollar figures in thousands, except per share information)
Financial Condition:
Total assets        $    208   $    207   $    205   $    206   $    178
Notes payable:
  Former Parent     $    255   $    255   $    255   $    255   $    255
  Banks                    0          0          0          0          0
    Total notes        --------   --------  --------  --------    -------
    payable         $    255   $    255   $    255   $    255   $    255
                       ========   ========  ========  ========    =======
Stockholders'
  equity (deficit)  $   (144)  $   (158)  $   (161)  $   (160)  $   (170)
Book value par
  share (2)         $  (0.13)  $  (0.14)  $  (0.15)  $  (0.15)  $  (0.15)


(1)   Including  revenues  of  unconsolidated partnerships,  revenues  were
  $10,000,  $10,000,  $9,000,  $61,000, and  $5,000  for  the  years  ended
  December 31, 1998, 1997, 1996, 1995, and 1994, respectively.

(2)   The  per  share  information  is  based  upon  1,096,014  shares  of
  Common Stock for the years ended December 31, 1998, 1997, 1996, 1995, and
  1994.


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

RESULTS OF OPERATIONS

YEAR ENDED DECEMBER 31, 1998, COMPARED TO THE YEAR ENDED DECEMBER 31,
1997

The Company's revenues of $9,625 for 1998 consisted of $9,625 interest
earned  on savings accounts.  The Company's only activity in the  year
ended December 31, 1998, was administrative.

General and administrative expenses totaled $10,571 for the year ended
December  31,  1998, combined with $14,500 of accounts  payable  which
were  written  off against expenses, resulting in net income  for  the
year of $13,554.

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.

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 net loss for the year of $1,261.

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, 1998 of $143,975.  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,  1998  and
1997,  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, 1998. 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 audits.

     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,  1998 and 1997, and the consolidated  results  of  their
operations  and their cash flows for each of the three  years  in  the
period  ended December 31, 1998, 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  $143,975 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
Date: May 22, 2000


                      CONSOLIDATED BALANCE SHEETS

                             December 31,

                                                  1998          1997
                                             -----------    -----------
     ASSETS

Cash                                        $    208,477    $   207,423
                                             ------------    ------------
                                            $    208,477    $   207,423
                                             ============    ============

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             4,000         16,500
                                            ------------    ------------
                                                352,452        364,952
                                            ------------    ------------
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                        (1,594,797)   (1,608,351)
                                            ------------   ------------
                                               (143,975)     (157,529)
                                            ------------   ------------

                                            $   208,477   $   207,423
                                            ============   ============





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



                 CONSOLIDATED STATEMENTS OF OPERATIONS

                   FOR THE YEARS ENDED DECEMBER 31,



                                         1998          1997         1996
                                     -----------   -----------   -----------
Revenues:
  Interest Income                  $    9,625    $   9,602     $   9,119
  Other Income                         12,500            0             0
                                    ------------   -----------   -----------
    Total Revenues                     22,125        9,602         9,119
                                    ------------   -----------   -----------
Cost and Expense:
  General and Administrative            8,571        6,198        10,380
                                    ----------     -----------  -----------
    Total Expenses                      8,571        6,198        10,380
                                  ------------     -----------  -----------

Net Income (Loss)                  $   13,554     $  3,404     $  (1,261)
                                  ============   ===========  ===========

Net Income (Loss) Per Share        $      .01     $   .003      $  (.001)
                                  ============    ===========  ===========
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.



      CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT

         FOR THE YEARS ENDED DECEMBER 31, 1996, 1997 AND 1998



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

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)

Net Income - 1998            0        0          0      13,554     13,554
                      --------- --------  ---------  ----------  ---------
Balances at
  December 31, 1998 1,096,014  $109,601 $1,341,221 $(1,594,797) $(143,975)
                     =========   ========  =========  =========== =========







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


                   CONSOLIDATED STATEMENTS OF CASH FLOWS

                     FOR THE YEARS ENDED DECEMBER 31,


                                        1998           1997          1996
                                      -------        -------       -------
Cash Flow from Operating Activities:
 Net Income (Loss)                  $  13,554       $  3,404    $  (1,261)
 Adjustments to Reconcile Net Income ---------     ---------     ---------
   (Loss) to Net Cash Provided by
    (Used In) Operating Activities:
      (Increase) Decrease in Operating
       Assets:
        Notes Receivable                    0              0        7,680
      Increase (Decrease) in Operating
        Liabilities:
          Accounts Payable and Accrued
          Expenses                   (12,500)       (1,000)           0
                                   ----------      ----------  ----------
            Total Adjustments        (12,500)       (1,000)       7,680
                                   ----------      ----------  ----------
Net Cash Provided by
  Operating Activities                 1,054         2,404        6,419
                                    ----------      ----------  ----------

Net Increase in Cash                   1,054         2,404        6,419

Cash at Beginning of Period          207,423       205,019      198,600
                                   ----------    ----------    ----------
Cash at End of Period              $ 208,477     $ 207,423    $ 205,019
                                   ==========    ==========    ==========







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

              NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                           December 31, 1998

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 invest-
ments  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,  1998, the Company had  a  net  operating  loss
carryforward  of  approximately $2,885,000 for  tax  purposes  which  will
expire beginning in 2003.

NOTE 3 - NOTES PAYABLE

     Notes  payable  at  December  31, 1998  and  1997  consisted  of  the
following:
                                         1998              1997
     Note payable to former Parent,      -----            -----
     unsecured, principal payable on
     demand                         $  255,000        $  255,000
                                     ==========        ==========

     Sunstyle  has  an  interest bearing demand note  payable  to  Raymond
James  Financial,  Inc.,  the Company's former  parent.   The  note  bears
interest  at  prime plus one percent.  Raymond James Financial,  Inc.  has
an  allowance  for  doubtful accounts for the  total  amount  of  interest
income  receivable  from  Sunstyle because they do  not  consider  payment
of  the  interest  probable.  For the same reason, no  interest  is  being
accrued  on  Sunstyle's  books  for  the  note  payable.   There   is   an
understanding  between the parties that the note will  be  paid,  as  cash
becomes available or upon the Company's sale.

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, 1998.  Therefore,  a  valuation  allowance
has been established at the full amount of the deferred tax asset.

                                                  1998
                                                  -----
     Deferred tax asset                     $ 1,163,446
     Less:  valuation allowance              (1,163,446)
                                              ------------
                                            $         0
                                              ============
     The   change   in  the  valuation  allowance  during  1998   was   as
follows:

     Balance at beginning of year           $ 1,168,800
     Decrease due to decrease in deferred
       tax asset                                  5,354
                                               ----------
     Balance at end of year                 $ 1,163,446
                                               ==========
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, 1998 of $143,975.  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     57   Chairman of the Board and          1988
                         Chief Executive Officer of
                         Raymond James Financial, Inc.;
                         Chairman of the Board of
                         Raymond James & Associates,
Ralph W.            63   Inc.                               1988
Quartetti                President of Sunstyle
                         Corporation, President of
                         Sunketch Construction.
     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  1998,  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
1998.

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, 1998,  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.
                                   Shares
     Name                      Beneficially Owned            Percent
     Thomas A. James (1)           447,466  (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,
    and (iii) 563 shares owned by Mary S. 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  1998, 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  4th
day of October, 2000.

                                 SUNSTYLE CORPORATION

                              By  /s/Ralph W. Quartetti
                                  Ralph W. Quartetti, President



     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            President           October 4, 2000
Ralph W. Quartetti


/s/Thomas A. James               Director              October 4, 2000
Thomas A. James