SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, DC  20549

                               FORM 10-Q

              QUARTERLY REPORT UNDER SECTION 13 OR 15(d)
                OF THE SECURITIES EXCHANGE ACT OF 1934


For Quarter Ended            March 31, 1997

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

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


       Title of Each Class                   Number of Shares
                                              March 31, 1997

Common Stock, $.10 par value                     1,096,014


Name of Each Exchange on Which Registered:

     None

PART I - Financial Information
  Item 1.  Financial Statements

                   SUNSTYLE CORPORATION AND SUBSIDIARIES

                        CONSOLIDATED BALANCE SHEETS

                                        March 31,     December 31,
                                          1997           1996
                                       -----------    -----------
                                       (Unaudited)    (Unaudited)
ASSETS

Cash                                   $  204,287      $  205,019
                                       ----------       ----------
  Total Assets                         $  204,287      $  205,019
                                       ==========       ==========


LIABILITIES AND STOCKHOLDERS' EQUITY

Notes Payable to Former Parent         $  255,000      $  255,000
Interest Payable to Former Parent          93,452          93,452
Accounts Payable and Accrued Expenses      16,500          17,500
                                       -----------     ----------
  Total Liabilities                    $  364,952      $  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                   (1,611,487)     (1,611,755)
                                        -----------     -----------
  Total Stockholders' Deficit          $  (160,665)    $  (160,933)
                                        -----------     -----------
  Total Liabilities and
  Stockholders' Deficit                $   204,287     $   205,019
                                        ===========     ===========




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



                 CONSOLIDATED STATEMENTS OF OPERATIONS
                             (Unaudited)

                 FOR THE THREE MONTHS ENDED MARCH 31,


                                1997                   1996
                            ----------            -----------

Revenues:
  Interest Income           $    2,330            $     2,266
                            ----------            -----------

                                 2,330                  2,266
                            ----------            -----------
Costs and Expenses:
  General and Administrative     2,062                  1,730
  Interest                           0                  5,472
                            ----------            -----------
                                 2,062                  7,202
                            ----------            -----------

Net Income (Loss)           $      268            $    (4,936)
                            ==========            ===========

Net Income (Loss) Per share $     .001            $      (.01)
                            ==========            ===========







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



                 CONSOLIDATED STATEMENTS OF CASH FLOWS
                           (Unaudited)

                 FOR THE THREE MONTHS ENDED MARCH 31,


                                     1997                 1996
                                 -----------          -----------

Cash Flows from Operating
Activities:
  Net Income (Loss)             $     268            $    (4,936)
                                 -----------           -----------
  Adjustments to Reconcile
  Net Income (Loss) to Net
  Cash Provided By Operating
  Activities:
  Change in Operating Assets
  and Liabilities:
     Notes Receivable                   0                     47
     Interest Payable to
     Former Parent                      0                  5,472
     (Decrease) in Audit Payable   (1,000)                     0
                                 -----------           -----------

          Total Adjustments        (1,000)                 5,519
                                 -----------           -----------
Net Cash Provided by (Used in)
Operating Activities                 (732)                   583
                                 -----------           -----------

Net Increase (Decrease) in Cash      (732)                   583

Cash at Beginning of Period       205,019                198,600
                                 ----------           -----------

Cash at End of Period           $ 204,287             $  199,183
                                ===========           ===========





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


                NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                              (Unaudited)
                            March 31, 1997


NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES:

  Basis of Preparation

   The  unaudited  financial  statements  presented  herein  have  been
prepared  in accordance with the instructions to Form 10-Q and  do  not
include  all  of  the  information and  note  disclosures  required  by
generally  accepted accounting principles.  These statements should  be
read  in  conjunction with the financial statements and  notes  thereto
included  in  the Company's Form 10-K for the year ended  December  31,
1996.  In the opinion of management, these financial statements include
all  adjustments,  consisting  only of  normal  recurring  adjustments,
necessary  to  summarize  fairly the Company's financial  position  and
results  of  operations.  The results of operations for the period  may
not be indicative of results to be expected for the year.

  Reclassification

  Certain items in the 1996 financial statements have been reclassified
for  comparative  purposes  to  conform with  the  financial  statement
presentation used in the 1997 statements.

  Federal and State Income Taxes

   Substantial  losses have been sustained by the Company which  raises
considerable  doubt  as to its ability to continue  operations.   As  a
result  of the above, it is unlikely that the Company will be  able  to
benefit  from  the approximately $2,902,000 in tax loss carry  forwards
available  as of December 31, 1996.  Therefore, no provision  has  been
made in these statements for any deferred tax benefit.

NOTE 2 - CONTINGENCIES AND OTHER EVENTS:

   The Company is negotiating the settlement of its outstanding debt to
its  former  Parent.  Although it is possible that 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  March
31, 1997, of $160,665.  These issues raise considerable doubt as to the
Company's ability to continue operations.  Management has not adopted a
plan  of  liquidation.  The consolidated financial  statements  do  not
include any adjustments that may result from any of the above events.


          MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
                        AND RESULTS OF OPERATIONS

                            March 31, 1997

Results of Operations

  For the Three Months Ended March 31, 1997 and 1996:

   Interest  income  increased from $2,266 for the three  months  ended
March  31,  1996, to $2,330 for the three months ended March 31,  1997.
Interest expense decreased from $5,472 for the three months ended March
31,  1996,  to $ 0 for the three months ended March 31, 1997.   General
and  administrative expenses increased from $1,730 for the three months
ended  March 31, 1996, to $2,062 for the three months ended  March  31,
1997.   As a result of the above, the Company had a net loss of  $5,614
in 1997 compared to a net income of $268 in 1996.

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 were 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  March
31, 1997, of $160,665.  These issues raise considerable doubt as to the
Company's ability to continue operations.  Management has not adopted a
plan  of  liquidation.  The consolidated financial  statements  do  not
include any adjustments that may result from any of the above events.


                         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.

                         SUNSTYLE CORPORATION
                         (Registrant)


Date: July 26, 2000    By:/s/Ralph W. Quartetti
                         Ralph W. Quartetti, President
                         Chief Executive Officer and
                         Chief Financial Officer