SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C.  20549              

                                 FORM 10-Q
                 QUARTER REPORT UNDER SECTION 13 0R 15(d)


                 September 30, 1996                         0-13499
For Quarter Ended___________________Commission File Number____________

                           World Services, Inc.
_________________________________________________________________
(Exact name of registrant as specified in its charter)

     South Dakota                            46-0355586
_________________________________________________________________
(State of other jurisdiction of           (I.R.S. Employer
 incorporation or organization)            Identification No.)

      404 South Lincoln             Aberdeen, South Dakota  57401
_________________________________________________________________
(Address if principal executive offices)          (Zip Code)

                                                  (605) 225-4131
Registrant's telephone number, including area code_______________

          Not Applicable
_________________________________________________________________
(Former name, former address and former fiscal year, if changed    since
last report.)

Indicate by check whether the registrant (1) has
filed all reports required to be filed by Section          X
13 or 15 (d) of the Securities Exchange Act of 1934    Yes_____
during the preceding 12 months (or for such shorter
period that the registrant was required to file such   No______
reports), and (2) has been subject to such filing
requirements for the past 90 days.

Indicate the number of shares outstanding of each of the issuer's
classes of common stock as of the close of the period covered by this
report.

     Class                        Outstanding at September 30,1996
______________________________    _________________________________
Common stock, $.01 par value              5,358,627




Page 1 of 8                          









                                                     Form 10-Q
                                            3rd Quarter


                      INDEX                           


PART I- FINANCIAL INFORMATION*

     Consolidated Balance Sheet - September 30, 1996
       and December 31, 1995                             3

     Consolidated Statements of Operation - Nine
       months ended September 30, 1996 and 1995          4

     Consolidated Statements of Cash Flows - Nine
       months ended September 30, 1996 and 1995          5

     Notes to Consolidated Financial Statements          6

     Management's Discussion and Analysis                7

PART II - OTHER INFORMATION

     Signatures                                          8






* The accompanying financial statements are not covered by 
  an Independent Certified Public Accountants' Report.






  
                                     -2-
                             WORLD SERVICES, INC. 
                                 BALANCE SHEET                             

                                    ASSETS

                                    September 30,       December 31,     
                                        1996               1995
CURRENT ASSETS                               
  Cash and cash equivalents        $    12,713         $     9,000
  Certificate of Deposit               240,000             200,000
                                   ------------        ------------
     TOTAL CURRENT ASSETS              252,713             209,000
PROPERTY AND EQUIPMENT                                 
  Office Equipment                       2,882               -
                                   ------------        ------------
INVESTMENTS AND OTHER ASSETS                                
  Investment in First Savings 
   & Loan                              307,000             307,000
  Investment in Super 8 Motel
  Developers                           568,000             568,000
  Other                                  4,000               4,000
                                   ------------        ------------
TOTAL OTHER ASSETS                     879,000             879,000
                                   ------------        ------------
TOTAL ASSETS                       $ 1,134,595         $ 1,088,000
                                   ============        ============
                    
                                      LIABILITIES AND STOCKHOLDERS EQUITY  
CURRENT LIABILITIES                          
  Accounts payable and accrued 
    expenses                       $    3,186          $    10,000
                                   -----------         ------------
STOCKHOLDERS EQUITY                               
  Preferred stock, par value $.01,
   10,000 shares authorized, no 
   shares issued                         -                  -
  Common stock, par value $.01 per
   share; (50,000,000 shares 
   authorized 5,358,627 shares 
   issued)                             53,000               53,000
  Additional paid in capital        6,497,000            6,497,000
  Treasury Stock at cost, 128,350 
   shares                              (3,000)              (3,000)
  Accumulated Deficit              (5,415,591)          (5,469,000)
                                  ------------         ------------
     TOTAL STOCKHOLDERS' EQUITY     1,131,409            1,078,000
                                  ------------         ------------
TOTAL LIABILITIES AND                                  
  STOCKHOLDERS' EQUITY            $ 1,134,595          $ 1,088,000
                                  ============         ============
See accompanying notes to these financial statements.                 
                                 -3-
                             WORLD SERVICES, INC.
                           STATEMENTS OF OPERATIONS 



                                           Nine Months   Twelve Months
                                             Ended          Ended
                                           September 30    December 31
                                          -------------  -------------
                                                                 
                                              1996           1995


REVENUE
     Interest Income                       $   15,248     $    7,000
     Dividend Income                           79,701         34,000
     Miscellaneous Income                         272            0
                                           ----------     ----------
       Total Revenue                           95,221         41,000
                                           ----------     ----------
EXPENSES
     Legal and accounting                      26,122         38,000
     Other general and administrative  
       expenses                                15,690          2,000
                                           ----------     ---------- 
Total Expenses                                 41,812         40,000
                                           ----------     ----------

Net Income before Undistributed Income                         1,000

Undistributed Income - Equity Method                          40,000
        
NET INCOME (LOSS)                          $   53,409     $   41,000
                                           ==========     ==========
INCOME (LOSS) PER SHARE OF COMMON STOCK         .01            *
                                           ==========     ==========
AVERAGE NUMBER OF SHARES OUTSTANDING        5,358,627      5,358,627
                                           ==========     ==========



____________________________________________
*Less than $.01 per share.


See accompanying notes to these financial statements.





                                      -4-


                             WORLD SERVICES, INC.
                           STATEMENTS OF CASH FLOWS


                                               Nine          Twelve 
                                              Months         Months
                                               Ended          Ended
                                             September 30    December 31 
                                             ------------   -------------
                                                1996           1995  
CASH FLOWS FROM OPERATING ACTIVITIES    
  Net Income (Loss)                           $  53,409      $ 41,000
                              
  Adjustment to reconcile net income                        
    (loss) to cash from operating activities:                         
      Decrease in accounts payable and                      
        accrued expenses                         (6,814)         -
                                              ----------     ----------
NET CASH PROVIDED BY (USED IN)                         
  OPERATING ACTIVITIES                           46,595        41,000
                                
CASH FLOWS FROM INVESTING ACTIVITIES:                       
  Sale of certificate of deposit                100,000          -
  Purchase of certificate of deposit           (140,000)         -
  Purchase of Office Equipment                   (2,882)         -
  Additional Investment in First 
    Savings & Loan                                            (40,000) 
                                              ----------     ---------
NET CASH PROVIDED BY INVESTING ACTIVITIES       (42,882)      (40,000)
                              
INCREASE (DECREASE) IN CASH AND 
  CASH EQUIVALENTS                                3,713         1,000
                              
CASH AND CASH EQUIVALENTS,  
  AT BEGINNING OF PERIOD                          9,000         8,000
                                              ----------     ---------
CASH AT END OF PERIOD                         $  12,713      $  9,000
                                              ==========     =========
                              
SUPPLEMENTAL DISCLOSURES OF 
  CASH FLOW INFORMATION:                     
  
  Cash payments to:                          
    Income taxes                              $    -         $   -
                                              ==========     =========
                              
    Interest                                  $      50      $   -
                                              ==========     =========
                              
See accompanying notes to these financial statements.

                                       -5-
                                        



                   WORLD SERVICES, INC. AND SUBSIDIARIES

                  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                              SEPTEMBER 30, 1996



1. GENERAL:
     
     The Company has elected to omit substantially all other notes to the 
     financial statements. These interim financial statements should be read
     in conjunction with the Company's annual report and report on Form 10-K
     for the year ended December 31, 1995.

 
2. UNAUDITED INFORMATION:   

     The information furnished herein was taken from the books and records  
     of the Company without audit. However, such information reflects all 
     adjustments (consisting only of normal recurring adjustments) which are, 
     in the opinion of management, necessary to reflect results for the
     interim periods presented. The results of operation for the periods
     presented are not necessarily indicative of the results to be expected
     for the year.

3. STOCK OWNERSHIP OF FIRST SAVINGS & LOAN ASSOCIATION:

     The Office of Thrift Supervision has notified World Services, Inc. and,
     individually, some of the board directors that they may be in violation
     of OTS Regulation No.574.4(b). This regulation refers to a requirement
     to either submit a change of control notice or to submit rebuttals of
     concerted action or control. The group is meeting with OTS to submit a
     plan to correct this alleged change of control violation.












                                       -6-
                                                                               




                      WORLD SERVICES, INC. AND SUBSIDIARIES

                     MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                  FINANCIAL CONDITION AND RESULTS OF OPERATIONS


FINANCIAL CONDITION
 
As expected, the Corporation received dividend income from Super 8 Motel
Developers in the second quarter of over $79,000.

The good performance of this investment is a major contributing factor to
the overall improved financial condition of the Company.


RESULTS OF OPERATIONS

The Corporation showed an operating profit of $53,409 for the nine months
ended September 30, 1996 as compared with $24,869 profit for the twelve
month period ending December 31, 1995.

This improvement was mainly due to the increased dividend paid by Super 8
Motel Developers.














                                     - 7 -




                                   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.

_____________________ _____, 1996

                                   WORLD SERVICES, INC.



                                   By__________________________________
                                      Ronne Tarrell, 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.



   Oct                  24               Ronne Tarrell 
_____________________ ______, 1996      _______________________________
                                        Ronne Tarrell, President,
                                        Principal Executive
                                        Officer, and Director


   Oct                  24               David Jorgenson
_____________________ ______, 1996      _______________________________
                                        David Jorgenson,
                                        Secretary, Treasurer,
                                        Principal Accounting
                                        Officer, Principal
                                        Financial Officer, and
                                        Director


   Oct                  24               Delores Bower
_____________________ ______, 1996      _______________________________
                                        Delores Bower, Director

   Oct                  24               Delbert Harty
_____________________ ______, 1996      _______________________________
                                        Delbert Harty, Director

   Oct                  24               Terry Heinz
_____________________ ______, 1996      _______________________________
                                        Terry Heinz, Director

                                      - 8 -