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


                                    FORM 10-Q



/X/  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
     ACT OF 1934

                  FOR THE QUARTERLY PERIOD ENDED MARCH 31, 1997

                         Commission File Number 0-21703


                         STYLING TECHNOLOGY CORPORATION
             ------------------------------------------------------
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)


                DELAWARE                                          75-2665378
     -------------------------------                         ------------------
     (State or Other Jurisdiction of                          (I.R.S. Employer
     Incorporation or Organization)                          Identification No.)


         1146 SOUTH CEDAR RIDGE
          DUNCANVILLE, TEXAS                                        75137
----------------------------------------                          ----------
(address of principal executive offices)                          (zip code)


                                 (972) 296-2887
              ----------------------------------------------------
              (registrant's telephone number, including area code)


Indicate by check mark whether the Registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding 12 months (or for such  shorter  period that the  Registrant  was
required  to file  such  reports),  and  (2) has  been  subject  to such  filing
requirements for the past 90 days.   Yes [X]  No [ ]

The number of shares of the  issuer's  class of  capital  stock as of the latest
practicable  date, is as follows:  

    3,948,703 shares of Common Stock, $.0001 par value, as of May 14, 1997.

<PAGE>

                         STYLING TECHNOLOGY CORPORATION
                          QUARTERLY REPORT ON FORM 10-Q
                      FOR THE QUARTER ENDED MARCH 31, 1997

                                TABLE OF CONTENTS

                                                                            PAGE
                                                                            ----
PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

        Condensed Consolidated Balance Sheets -
          December 31, 1996 and March 31, 1997 .............................  3

        Condensed Consolidated Statement of Operations -
          Three Months ended March 31, 1996 and Three Months
          ended March 31, 1997..............................................  4

        Condensed Consolidated Statement of Cash Flows - Predecessors -
          Three Months ended March 31, 1996.................................  5

        Condensed Consolidated Statement of Cash Flows -
          Three Months ended March 31, 1997.................................  6

        Notes to Condensed Consolidated Financial Statements................  7

Item 2.  Management's Discussion and Analysis of Financial
          Condition and Results of Operations...............................  8

PART II. OTHER INFORMATION.................................................. 11


<PAGE>
ITEM 1. FINANCIAL STATEMENTS

                         STYLING TECHNOLOGY CORPORATION
                      CONDENSED CONSOLIDATED BALANCE SHEETS
                   AS OF MARCH 31, 1997 AND DECEMBER 31, 1996
<TABLE>
<CAPTION>
                                                                                        March 31, 
                                                                       December 31,       1997    
                                                                           1996        (UNAUDITED)
                                                                       ------------    -----------
                                     ASSETS
CURRENT ASSETS:
  <S>                                                                 <C>            <C>         
  Cash and cash equivalents                                            $  4,492,000   $  2,294,000
  Accounts receivable, net of allowance for doubtful
   accounts of $427,000 at December 31, 1996 and March 31, 1997           1,640,000      4,171,000
   Inventory                                                              2,635,000      3,378,000
   Prepaid expenses and other current assets                                292,000        435,000
                                                                       ------------   ------------

                 Total current assets                                     9,059,000     10,278,000
                                                                       ------------   ------------
PROPERTY AND EQUIPMENT, net of accumulated depreciation
 of $11,000 at December 31, 1996 and $42,000 at March 31, 1997            1,125,000      1,196,000

GOODWILL AND OTHER                                                       22,050,000     22,214,000
                                                                       ------------   ------------

                 Total assets                                          $ 32,234,000   $ 33,688,000
                                                                       ============   ============
                      LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES:
  Accounts payable                                                     $  3,000,000   $  2,838,000
  Accrued liabilities                                                     1,518,000      2,068,000
  Current portion of long-term debt                                          83,000        130,000
                                                                       ------------   ------------

                 Total current liabilities                                4,601,000      5,036,000
                                                                       ------------   ------------
LONG-TERM DEBT, less current portion                                      2,316,000      2,290,000
                                                                       ------------   ------------
COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' EQUITY:
  Preferred stock, $.0001 par value, 1,000,000
    shares authorized, no shares issued and outstanding                          --             --
  Common stock, $.0001 par value, 10,000,000 shares
    authorized, 4,756,554 shares issued and 3,948,703
    outstanding at December 31, 1996; and March 31, 1997                      1,000          1,000
  Additional paid-in capital                                             27,455,000     27,446,000
  Retained earnings (deficit)                                              (339,000)       715,000
  Treasury stock                                                         (1,800,000)    (1,800,000)
                                                                       ------------   ------------

                 Total stockholders' equity                              25,317,000     26,362,000
                                                                       ------------   ------------

                 Total liabilities and stockholders' equity            $ 32,234,000   $ 33,688,000
                                                                       ============   ============
</TABLE>
              The accompanying notes are an integral part of these
                     condensed consolidated balance sheets.
                                       3
<PAGE>
                         STYLING TECHNOLOGY CORPORATION
                 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                                   (UNAUDITED)



<TABLE>
<CAPTION>
                                                              
                                                          Predecessors                  
                                                       Three Months Ended               
                                                         March 31, 1996               |  Three Months 
                                    ------------------------------------------------- |     Ended    
                                                     Body                             |    March 31,
                                       Gena         Drench         JDS         KII    |      1997
                                    -----------   -----------   ---------   --------- |   -----------
<S>                                 <C>           <C>          <C>         <C>           <C>        
NET SALES                           $ 2,048,000   $ 2,839,000   $ 901,000   $ 445,000 |  $ 7,479,000
                                                                                      |
COST OF SALES                         1,208,000     1,306,000     496,000     209,000 |    3,234,000
                                    -----------   -----------   ---------   --------- |  -----------
                                                                                      |
  Gross profit                          840,000     1,533,000     405,000     236,000 |    4,245,000
                                                                                      |
SELLING, GENERAL AND                                                                  |
   ADMINISTRATIVE EXPENSES              722,000     1,167,000     466,000     182,000 |    2,398,000
                                    -----------   -----------   ---------   --------- |  -----------
                                                                                      |
  Income (loss) from operations         118,000       366,000     (61,000)     54,000 |    1,847,000
                                                                                      |
INTEREST EXPENSE AND OTHER, NET         (24,000)      (50,000)    (10,000)    (21,000)|      (60,000)
                                    -----------   -----------   ---------   --------- |  -----------
                                                                                      |
  Income (loss) before income taxes      94,000       316,000     (71,000)     33,000 |    1,787,000
                                                                                      |
PROVISION FOR INCOME TAXES               35,000       120,000       5,000          -- |      733,000
                                    -----------   -----------   ---------   --------- |  -----------
                                                                                      |
  Net income (loss)                 $    59,000   $   196,000   $ (76,000)  $  33,000 |  $ 1,054,000
                                    ===========   ===========   =========   ========= |  ===========
                                                                                      |
WEIGHTED AVERAGE SHARES                                                               |
   OUTSTANDING                                                                        |  $ 4,116,536
                                                                                      |
NET INCOME PER COMMON SHARE:                                                          |
 Primary                                                                              |  $      0.26
                                                                                      |
 Fully diluted                                                                        |  $      0.26
</TABLE>




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

                                       4
<PAGE>

                         STYLING TECHNOLOGY CORPORATION
          CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - PREDECESSORS
                        THREE MONTHS ENDED MARCH 31, 1996
                                   (UNAUDITED)

<TABLE>
<CAPTION>

                                                                    Body
                                                        Gena       Drench        JDS         KII
                                                        ----       ------        ---         ---
CASH FLOWS FROM OPERATING ACTIVITIES:
  <S>                                               <C>         <C>         <C>         <C>      
 Net income (loss)                                   $  59,000   $ 196,000   $ (76,000)  $  33,000
 Adjustments to reconcile net income (loss) to
   net cash used in operating activities-
    Depreciation and amortization                       56,000      33,000       3,000       5,000
    Changes in assets and liabilities-
    Accounts receivable                                 (1,000)   (496,000)   (129,000)    (39,000)
    Inventory                                          140,000     641,000      62,000      44,000
    Prepaids and other assets                           85,000     (17,000)     (4,000)      4,000
    Accounts payable and
      accrued liabilities                              (54,000)    (93,000)    174,000      67,000
                                                     ---------   ---------   ---------   ---------
         Net cash provided by operating activities     285,000     264,000      30,000     114,000
                                                     ---------   ---------   ---------   ---------

CASH FLOWS FROM INVESTING ACTIVITIES:
 Purchases of property, plant and equipment             (1,000)     (3,000)     (2,000)         --
                                                     ---------   ---------   ---------   ---------

         Net cash used in investing activities          (1,000)     (3,000)     (2,000)         --
                                                     ---------   ---------   ---------   ---------

CASH FLOWS FROM FINANCING ACTIVITIES:
 Payments of long-term debt                            (86,000)         --     (20,000)   (105,000)
 Net payments to parent                                     --    (261,000)         --          --
                                                     ---------   ---------   ---------   ---------
         Net cash used in financing activities         (86,000)   (261,000)    (20,000)   (105,000)
                                                     ---------   ---------   ---------   ---------
INCREASE (DECREASE) IN CASH AND CASH
  EQUIVALENTS                                          198,000          --       8,000       9,000

CASH AND CASH EQUIVALENTS, beginning of
  period                                                    --          --      27,000      97,000
                                                     ---------   ---------   ---------   ---------

CASH AND CASH EQUIVALENTS, end of period             $ 198,000   $    --     $  35,000   $ 106,000
                                                     =========   =========   =========   =========
</TABLE>
                                       5

<PAGE>


                         STYLING TECHNOLOGY CORPORATION
                 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
                        THREE MONTHS ENDED MARCH 31, 1997
                                   (UNAUDITED)


CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)                                                   $ 1,054,000
Adjustments to reconcile net income (loss) to net cash used in
    operating activities -
             Depreciation and amortization                              252,000
             Interest accretion on note payable                          43,000
    Changes in assets and liabilities -
             Accounts receivable                                     (2,477,000)
             Inventory                                                 (520,000)
             Prepaids and other assets                                 (432,000)
             Accounts payable and accrued liabilities                   356,000 
                                                                    -----------
                     Net cash used in operating activities           (1,724,000)
                                                                      
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of Utopia product line                                     (350,000)
Purchases of property, plant & equipment                               (102,000)
                                                                    -----------
                      Net cash used in investing activities            (452,000)
                                                                    
CASH FLOWS FROM FINANCING ACTIVITIES
Payments of long-term debt                                              (22,000)
                                                                    ----------- 
                      Net cash used in financing activities             (22,000)
                                                                   
DECREASE IN CASH AND CASH EQUIVALENTS                                 2,198,000
                                                                        
CASH AND CASH EQUIVALENTS, beginning of period                        4,492,000
                                                                    ----------- 
CASH AND CASH EQUIVALENTS, end of period                            $ 2,294,000
                                                                    ===========
                                                                    
                                                                   
                                                                   


                                       6
<PAGE>

                         STYLING TECHNOLOGY CORPORATION
              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1. FORMATION OF THE COMPANY:

        Acquisitions and Initial Public Offering

Styling Technology  Corporation (the Company) was formed in June 1995. From June
1995 through November 26, 1996, the Company conducted no operations and its only
activities  related to negotiating  acquisitions and related  financing.  During
November 1996, the Company  completed an initial public  offering (the Offering)
of 3,115,852 shares of its common stock. Simultaneously with the consummation of
the Offering, the Company acquired in separate transactions four businesses that
develop,  produce,  and market  professional salon products  (collectively,  the
Acquired Businesses).

The Company  acquired all of the outstanding  stock of Gena  Laboratories,  Inc.
(Gena) and JDS Manufacturing  Co., Inc. (JDS) and certain assets and liabilities
of the Body  Drench  Division  of Designs by  Norvell,  Inc.  (Body  Drench) and
Kotchammer  Investments,  Inc.  (KII).  The  cost  of the  Acquired  Businesses,
including direct acquisition costs, was approximately $22,900,000.  The combined
purchase  price was funded with  approximately  $20,800,000 in cash from the net
proceeds of the  Offering,  and  approximately  $2,100,000  of seller  carryback
financing  and issuance of common stock.  The  acquisitions  were  accounted for
using the purchase method of accounting. The historical financial results of the
individual  Acquired  Businesses are presented for  comparative  purposes as the
Predecessors of the Company.

Immediately  following  the  purchase of the  Acquired  Businesses,  the Company
commenced operations on November 27, 1996. After the purchase, the Company began
consolidating its operations,  negotiated a new  manufacturing  agreement with a
major  supplier,  met with major  customers to discuss its new marketing  plans,
strengthened its distribution  network,  and established its  infrastructure and
organization  for the  future  growth  of  existing  operations  and for  future
acquisitions.

During March 1997, the Company acquired inventory and other assets of the Utopia
line  of  high-end  tanning  products  from  Creative  Laboratories,   Inc.  for
approximately $350,000.

NOTE 2. BASIS OF PRESENTATION:

The  consolidated  financial  statements  included  herein  have  been  prepared
pursuant to the rules and regulations of the Securities and Exchange Commission.
The statements  presented do not include all information and footnotes  required
to be in conformity with generally accepted  accounting  principles for complete
financial statements. In the opinion of management,  all adjustments (consisting
of normal recurring  adjustments)  considered  necessary for a fair presentation
have been included. Results of operations in interim periods are not necessarily
indicative of results for a full year. These consolidated  financial  statements
and notes thereto should be read in conjunction with the Company's  consolidated
financial  statements and notes thereto  included in the Company's annual report
on Form 10-K for the year ended December 31, 1996. The  preparation of financial
statements in accordance with generally accepted accounting  principles requires
management to make estimates and  assumptions.  Such  estimates and  assumptions
affect the reported  amounts of assets and  liabilities as well as disclosure of
contingent  assets and liabilities at the date of the accompanying  consolidated
financial  statements,  and the  reported  amounts of the  revenues and expenses
during the reporting periods. Actual results could differ from those estimates.


                                       7
<PAGE>

ITEM 2. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
        OF OPERATIONS. 

INTRODUCTION

     The Company develops,  produces,  and markets high-end  professional  salon
products,  including  hair care,  nail care,  and skin and body care products as
well as salon appliances and salonwear. The Company sells its products primarily
to beauty and tanning supply  distributors and, to a lesser extent,  directly to
spas, resorts, health and country clubs, beauty salon chains, and hair, nail and
tanning  salons  throughout  the  United  States as well as in  Canada,  Europe,
Argentina,  Australia, and New Zealand. The Company offers a diversified line of
well-established,  brand-name professional salon products that have been popular
in the professional salon products industry for more than 10 years.

     The Company was founded in June 1995 and  commenced  operations on November
26, 1996. On that date,  simultaneous with the consummation of an initial public
offering,  the Company acquired four professional salon products businesses (the
"Acquired  Businesses")  that, on a combined basis,  have a diversified  line of
well-established, brand-name salon products. In March 1997, the Company acquired
the Utopia line of premium tanning products from Creative Laboratories, Inc.

     Except for the historical  information  contained herein, the discussion in
this Report  contains or may contain  forward-looking  statements  that  involve
risks and  uncertainties.  The Company's actual results could differ  materially
from those  discussed  here.  Factors  that could  cause or  contribute  to such
differences  include, but are not limited to, those discussed herein, as well as
those factors  discussed under "Special  Considerations"  contained in Item 1 of
the Company's Form 10-K for the fiscal year ended December 31, 1996.  Historical
Results are not  necessarily  indicative of trends in operating  results for any
future period.

RESULTS OF OPERATIONS - THREE MONTHS ENDED MARCH 31, 1997

     The Company  earned net income of $1,054,000,  or $0.26 per share,  for the
three months ended March 31, 1997.  These results mark  significant  improvement
over the operating results of the Acquired  Businesses during the same period in
1996.  The Company  attributes  the  improvement  in net income during the three
months ended March 31, 1997 primarily to the successful  implementation of a key
component of its business strategy, the enhancement of operating efficiencies of
the Acquired Businesses.

     Net sales  amounted to $7,479,000 for the three months ended March 31, 1997
compared to combined net sales for the Acquired Businesses of $6,233,000 for the
three months ended March 31, 1996. The $1,246,000, or 20%, increase in sales was
the result of  increased  sales of the  Company's  Body  Drench,  Gena,  and JDS
product  lines as compared  to the sales  achieved  by the  individual  Acquired
Businesses in the same period during 1996. In particular,  the Company's ability
to satisfy  demand,  which had  previously  gone unmet with  respect to the Body
Drench  line  due to  capital  constraints  of the  prior  owners,  resulted  in
substantial sales growth in the period.

     Cost of sales amounted to $3,234,000,  or 43% as a percentage of net sales,
for the three months ended March 31, 1997,  compared to $3,219,000,  or 52% as a
percentage of the combined net sales of the Acquired  Businesses,  for the three
months ended March 31, 1996. As a result of the foregoing,  the Company realized
gross  profit of  $4,245,000,  or 57%, for the three months ended March 31, 1997
compared  to  $3,014,000,  or 48%,  realized  by the  Acquired  Businesses  on a
combined  basis.  This  improvement in gross margin  percentage is  attributable
primarily to the  negotiation of reduced product costs in December 1996 with the
primary supplier of the Company's Body Drench Line, as well as the consolidation
of warehousing and production functions of the Gena and JDS product lines at the
Company's Duncanville, Texas facility.

                                       8
<PAGE>

     Selling,  general, and administrative expenses were $2,398,000, or 32% as a
percentage of net sales, for the three months ended March 31, 1997,  compared to
$2,573,000,  or 41% as a  percentage  of the  combined net sales of the Acquired
Businesses,  for the three  months  ended March 31, 1996.  This  improvement  in
selling,  general,  and administrative  expenses as a percentage of net sales is
primarily  attributable to the  elimination of duplicative  management and other
personnel,  the consolidation of certain accounting,  human resources, and other
administrative  functions  of  the  Acquired  Businesses,  partially  offset  by
approximately   $200,000  of  non-cash  goodwill  amortization   resulting  from
acquisitions and increased costs of operating as a public company.

     The  provision  for income  taxes for the three months ended March 31, 1997
amounted to $733,000,  which  represents an effective tax rate of  approximately
41%.

     Earnings before interest, taxes, depreciation,  and amortization ("EBITDA")
was $2,100,000  for the three months ended March 31, 1997,  compared to $569,000
on a  combined  basis for the  Acquired  Businesses  as a result of the  factors
described  above.  EBITDA is not  intended  to  represent  net cash  provided by
operating activities as defined by generally accepted accounting  principles and
should not be  considered  as an  alternative  to net income as an  indicator of
operating  performance  or to net cash  provided by  operating  activities  as a
measure of liquidity. The Company believes EBITDA is a measure commonly reported
and widely used by analysts, investors, and other interested parties who monitor
performance  of companies  that employ a  consolidation  or "roll-up"  strategy.
Accordingly,  this  information  has  been  disclosed  herein  to  permit a more
complete comparative analysis of the Company's operating performance relative to
other consolidators.

SEASONALITY

     Sales  of  the  Company's  indoor  tanning   products,   which  comprise  a
significant  portion of the Company's Body Drench and Utopia product lines,  are
expected to be lowest in the third calendar quarter  corresponding  with the end
of the  indoor  tanning  season in the  United  States.  The  Company  believes,
however,  that its  efforts  to  increase  its  distribution  of indoor  tanning
products in Europe and other international  locations will lessen the effects of
seasonal fluctuations on its sales.


LIQUIDITY AND CAPITAL RESOURCES

     The Company's working capital position increased to $5,242,000 at March 31,
1997 from $4,458,000 at December 31, 1996. The increase of $784,000 is primarily
due to the Company's  results of operations for the three months ended March 31,
1997.  The  Company's  working  capital at December 31, 1996 was  primarily  the
result of the completion of an initial public  offering in November 1996,  which
resulted in net proceeds to the Company of approximately $27,200,000, reduced by
the  simultaneous  distribution of the cash portion of the purchase price of the
Acquired Businesses of approximately  $20,500,000 and the repurchase of treasury
shares from a founder of the Company for $1,800,000.

     During the three months ended March 31, 1997,  the Company used  $2,074,000
of cash  in  operating  activities,  which  resulted  primarily  from  increased
investments  in accounts  receivable  and inventory of $2,530,000  and $743,000,
respectively,  directly  related to strong customer demand and the resulting net
sales recorded in the period.

     Net cash used in investing  activities  amounted to approximately  $450,000
during the three months ended March 31, 1997. The Company acquired assets of the
Utopia line of premium tanning products from Creative  Laboratories,  Inc. for a
cash  purchase  price  of  approximately  $350,000  and  also  incurred  capital
expenditures of approximately  $100,000,  primarily relating to an investment in
information  systems hardware and software  related to the  consolidation of the
Acquired Businesses to a common systems platform.

                                       9
<PAGE>

     The  Company's   current  cash  resources  and  expected  cash  flows  from
operations  are expected to be sufficient  to fund the  Company's  capital needs
during the next twelve  months at its current  level of  operations,  apart from
capital needs resulting from acquisitions.  However, the Company may be required
to obtain  additional  capital to fund its planned growth.  The Company plans to
pursue strategic acquisitions to capitalize on the substantial fragmentation and
growth potential existing in the professional salon products market by acquiring
professional salon products  companies  possessing  complementary  products with
well-recognized  brand  names.  The Company  intends to fund its future  capital
needs through a combination of current cash resources,  expected cash flows from
operations,  bank financing, seller notes payable, issuance of common stock, and
additional public or private debt or equity financings. The availability of such
capital  resources  cannot be assured and is dependent  upon  prevailing  market
conditions, interest rates, and the financial condition of the Company.


                                       10
<PAGE>

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

        Not  applicable.

ITEM 2. CHANGES IN SECURITIES

     Pursuant to a registration  exemption  under Section 4(2) of the Securities
Act of 1933,  the Company  granted  Peter W. Burg,  a director  of the  Company,
options to purchase  5,000 shares of Common Stock at an exercise price of $11.88
per share upon his  appointment  to the Board of Directors in February 1997. The
options  vest and become  exercisable  in  February  1998.  Pursuant to the same
exemption, the Company granted Daniel Howell, a director of the Company, options
to purchase  25,000  shares of Common  Stock at an exercise  price of $10.50 per
share  in  March  1997.  One-half  of  Mr.  Howell's  options  vest  and  become
exercisable  in March 1998 and  one-half  vest and become  exercisable  in March
1999.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

        Not applicable.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

        Not applicable.

ITEM 5. OTHER INFORMATION

        Not applicable.

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

        (a)   EXHIBITS.

        10.16  Asset Purchase Agreement between the Company and Creative
               Laboratories, Inc., dated March 17, 1997
          
        11.1   Statement regarding computation of primary earnings per share

        11.2   Statement regarding computation of fully diluted earnings
               per share

        21     List of Subsidiaries of Styling Technology Corporation(1)

        27     Financial Data Schedule

----------
(1)  Incorporated by reference to the Exhibits to the Registrant's Annual Report
     on Form 10-K as filed with the Securities and Exchange  Commission on April
     10, 1997.

       (b)   REPORT ON FORM 8-K.

       None.


                                       11
<PAGE>

                                   SIGNATURES


     Pursuant to the  requirements  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.

                           STYLING TECHNOLOGY CORPORATION


Dated:  May 14, 1997       By:  /S/ RICHARD R. ROSS
                           ----------------------------------------------------
                           Richard R. Ross
                           Chief Financial Officer, Treasurer, and Secretary
                           (Duly authorized officer of the registrant, principal
                           financial and accounting officer)