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                       September 30, 1996 

Commission File Number                        0-17165

                                       SUNSTYLE CORPORATION
                      (Exact name of registrant as specified in its charter)

               Florida                                   59-2905386      
(State or other jurisdiction of                      (I.R.S. Employer 
 incorporation or organization)                      Identification No.)


36460 US 19N Palm Harbor, Florida                                   34684   
(Address of principal executive offices)                            (Zip Code)


Registrant's Telephone Number, Including Area Code (813) 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
                                              September 30, 1996 

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

Name of Each Exchange on Which Registered:

       None
<PAGE>
PART I - Financial Information
   Item 1.  Financial Statements


                           SUNSTYLE CORPORATION AND SUBSIDIARIES

                                CONSOLIDATED BALANCE SHEETS

                                             September 30,      December 31,
                                                    1996            1995    
                                                ------------    ------------
                                                 (Unaudited)     (Audited)  
ASSETS

Cash                                            $  204,086      $  198,600  
Notes Receivable                                         0           7,680  
                                                ----------      ----------  
   Total Assets                                 $  204,086      $  206,280  
                                                ==========      ==========  


LIABILITIES AND STOCKHOLDERS' EQUITY

Notes Payable to Former Parent                  $   255,000     $  255,000  
Interest Payable to Former Parent                   110,686         93,452  
Accounts Payable and Accrued Expenses                17,500         17,500  
                                                -----------     ----------  
   Total Liabilities                                383,186        365,952  
                                                -----------     ----------  

Commitments and Contingencies

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                           (1,629,922)     (1,610,494)
                                                -----------     ----------- 
   Total Stockholders' Deficit                     (179,100)       (159,672)
                                                -----------     ----------- 
   Total Liabilities and
   Stockholders' Deficit                        $   204,086     $   206,280 
                                                ===========     =========== 






                      The accompanying notes are an integral part of
                         these consolidated financial statements.
<PAGE>
                           SUNSTYLE CORPORATION AND SUBSIDIARIES

                           CONSOLIDATED STATEMENTS OF OPERATIONS
                                        (Unaudited)

                          FOR THE NINE MONTHS ENDED SEPTEMBER 30,


                                                    1996            1995    
                                                ----------      ----------- 

Revenues:
   Gain on Sale of Fixed Assets                 $        0      $    54,006 
   Interest Income                                   6,779            4,984 
                                                ----------      ----------- 

                                                     6,779           58,990 
                                                ----------      ----------- 
Costs and Expenses:
   Audit Expense                                     4,900            1,400 
   General and Administrative                        4,072           14,934 
   Interest                                         17,234           18,705 
                                                ----------      ----------- 
                                                    26,206           35,039 
                                                ----------      ----------- 

Net Income (Loss)                               $  (19,427)      $   23,951 
                                                ==========       ========== 

Net Income (Loss) Per share                     $     (.02)      $      .02 
                                                ==========       ========== 

















                      The accompanying notes are an integral part of
                         these consolidated financial statements.
<PAGE>
                           SUNSTYLE CORPORATION AND SUBSIDIARIES

                           CONSOLIDATED STATEMENTS OF OPERATIONS
                                        (Unaudited)

                         FOR THE THREE MONTHS ENDED SEPTEMBER 30,


                                                    1996            1995    
                                                ----------      ----------- 

Revenues:
   Gain on Sale of Fixed Assets                 $        0      $    54,006 
   Interest Income                                   2,262            1,676 
                                                ----------      ----------- 

                                                     2,262           55,682 
                                                ----------      ----------- 
Costs and Expenses:
   General and Administrative                        1,412            5,913 
   Interest                                          5,881            6,167 
                                                ----------      ----------- 
                                                     7,293           12,080 
                                                ----------      ----------- 

Net Income (Loss)                               $   (5,031)     $    43,602 
                                                ==========       ========== 

Net Income (Loss) Per share                     $     (.01)      $      .04 
                                                ==========       ========== 

















                      The accompanying notes are an integral part of
                         these consolidated financial statements.
<PAGE>
                           SUNSTYLE CORPORATION AND SUBSIDIARIES

                           CONSOLIDATED STATEMENTS OF CASH FLOWS
                                        (Unaudited)

                          FOR THE NINE MONTHS ENDED SEPTEMBER 30,


                                                    1996            1995    
                                                -----------     ----------- 
Cash Flows from Operating Activities:
   Net Income (Loss)                            $   (19,427)    $    23,951 
                                                -----------     ----------- 
   Gain on Sale of Assets                                 0         (54,006)
   Adjustments to Reconcile Net Income
   (Loss) to Net Cash Provided by
   Operating Activities:
   Depreciation                                           0           3,310 
   Change in Operating Assets and Liabilities:
   Notes Receivable                                   7,680             310 
   Interest Payable to Former Parent                 17,233          18,704 
   Accounts Payable and
     Accrued Expenses                                     0          (9,164)
                                                -----------     ----------- 

   Total Adjustments                                 24,913         (40,846)
                                                -----------     ----------- 
Net Cash Provided by (Used in) Operating 
   Activities                                         5,486         (16,895)
                                                -----------     ----------- 
Cash Flows from Investing Activities:
   Proceeds from Sale of Assets                           0         119,655 
                                                -----------      ---------- 

Net Cash Provided by
   Investing Activities                                   0         119,655 
                                                -----------      ---------- 

Net Increase (Decrease) in Cash                       5,486         102,760 

Cash at Beginning of Period                         198,600         101,296 
                                                -----------     ----------- 

Cash at End of Period                           $   204,086     $   204,056 
                                                ===========     =========== 





                      The accompanying notes are an integral part of
                         these consolidated financial statements.
<PAGE>
                           SUNSTYLE CORPORATION AND SUBSIDIARIES
                        NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                        (Unaudited)
                                    September 30, 1996

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, 1995.  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 1995 financial statements have been
reclassified for comparative purposes to conform with the
financial statement presentation used in the 1996 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
$2,900,500 in tax loss carry forwards available as of December
31, 1995.  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 September 30, 1996, of $(179,100).  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.
<PAGE>
                           SUNSTYLE CORPORATION AND SUBSIDIARIES

                MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
                                 AND RESULTS OF OPERATIONS

                                    September 30, 1996

Results of Operations

   For the Nine Months Ended September 30, 1996 and 1995:

   Interest income increased from $4,984 for the nine months
ended September 30, 1995, to $6,779 for the nine months ended
September 30, 1996.  Interest expense decreased from $18,705
for the nine months ended September 30, 1995, to $17,234 for
the nine months ended September 30, 1996.  General and
administrative expenses decreased from $14,934 for the nine
months ended September 30, 1995, to $4,072 for the nine months
ended September 30, 1996.  Audit expense increased from $1,400
for the nine months ended September 30, 1995, to $4,900 for
the nine months ended September 30, 1996.  In 1995, the
Company sold its remaining property resulting in a gain of
$54,006.  As a result of the above, the Company had a net loss
of $19,427 in 1996 compared to a net income of $23,951 in
1995.

   For the Three Months Ended September 30, 1996 and 1995:

   Interest income increased from $1,676 for the three months
ended September 30, 1995, to $2,262 for the three months ended
September 30, 1996.  Interest expense decreased from $6,167
for the three months ended September 30, 1995, to $5,881 for
the three months ended September 30, 1996.  General and
administrative expenses decreased from $5,913 for the three
months ended September 30, 1995, to $1,412 for the three
months ended September 30, 1996.  In 1995, the Company sold
its remaining property resulting in a gain of $54,006. As a
result of the above, the Company had a net loss of $5,031 in
1996 compared to a net income of $43,602 in 1995.

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 September 30, 1996, of $(179,100).  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.
<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.

                                      SUNSTYLE CORPORATION
                                      (Registrant) 


Date: October 13, 1997                By:/s/Ralph W. Quartetti
                                      Ralph W. Quartetti, President
                                      Chief Executive Officer and
                                      Chief Financial Officer<PAGE>