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              June 30, 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
                                               June 30, 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

                                          June 30,     December 31,
                                            1997          1996
                                         ----------     ----------
                                        (Unaudited)   (Unaudited)
ASSETS

Cash                                     $  204,733    $  205,019
                                         ----------     ----------
  Total Assets                           $  204,733    $  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
                                          ----------    ----------

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                    (1,611,041)   (1,611,755)
                                         -----------   -----------
  Total Stockholders' Deficit            $ (160,219)   $ (160,933)
                                         -----------   -----------
  Total Liabilities and
  Stockholders' Deficit                  $  204,733    $  205,019
                                         ===========   ===========





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


               CONSOLIDATED STATEMENTS OF OPERATIONS
                           (Unaudited)

                 FOR THE SIX MONTHS ENDED JUNE 30,


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

Revenues:
  Interest Income                      $    4,650     $     4,517
                                       ------------    -----------

                                            4,650           4,517
                                       ------------    -----------
Costs and Expenses:
  Audit Expense                                 0           4,900
  General and Administrative                3,936           2,661
  Interest                                      0          11,353
                                       ------------    -----------
                                            3,936          18,914
                                       ------------    -----------

Net Income (Loss)                      $      714      $  (14,397)
                                       ===========     ===========

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







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


              CONSOLIDATED STATEMENTS OF OPERATIONS
                           (Unaudited)

                FOR THE THREE MONTHS ENDED JUNE 30,


                                            1997           1996
                                       ----------     -----------
Revenues:
  Interest Income                      $    2,320     $     2,251
                                       ----------     -----------

                                            2,320           2,251
                                       ----------     -----------
Costs and Expenses:
  Audit Expense                                 0           4,900
  General and Administrative                1,874             931
  Interest                                      0           5,881
                                       ----------     -----------
                                            1,874          11,712
                                       ----------     -----------

Net Income (Loss)                      $      446     $    (9,461)
                                       ===========    ===========

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 SIX MONTHS ENDED JUNE 30,


                                            1997          1996
                                       -----------    -----------
Cash Flows from Operating Activities:
  Net Income (Loss)                     $      714    $   (14,397)
                                       -----------    -----------
  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        11,353
    (Decrease) in Audit Payable             (1,000)            0
                                       -----------    -----------

  Total Adjustments                         (1,000)       11,400
                                       -----------    -----------
Net Cash Used in Operating
  Activities                                  (286)       (2,997)
                                       -----------    -----------

Net Decrease in Cash                          (286)       (2,997)

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

Cash at End of Period                  $   204,733    $  195,603
                                       ===========    ===========




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


             NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                           (Unaudited)
                          June 30, 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
June  30, 1997, of $160,219.  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
                         June 30, 1997

Results of Operations

  For the Six Months Ended June 30, 1997 and 1996:

   Interest  income increased from $4,517 for the six months  ended
June  30,  1996, to $4,650 for the six months ended June 30,  1997.
Interest  expense decreased from $11,353 for the six  months  ended
June  30,  1996,  to $ 0 for the six months ended  June  30,  1997.
General  and administrative expenses increased from $2,661 for  the
six  months ended June 30, 1996, to $3,936 for the six months ended
June  30,  1997.  Audit expense decreased from $4,900 for  the  six
months  ended June 30, 1996, to $ 0 for the six months  ended  June
30, 1997.  As a result of the above, the Company had a net loss  of
$14,397 in 1996 compared to a net income of $714 in 1997.

  For the Three Months Ended June 30, 1997 and 1996:

   Interest income increased from $2,251 for the three months ended
June  30, 1996, to $2,320 for the three months ended June 30, 1997.
Interest  expense decreased from $5,881 for the three months  ended
June  30,  1996  to  $ 0 for the three months ended  June  30,1997.
General  and  administrative expenses increased from $931  for  the
three  months  ended June 30, 1996, to $1,874 for the three  months
ended  June 30, 1997.  Audit expense decreased from $4,900 for  the
three months ended June 30, 1996, to $ 0 for the three months ended
June  30,  1997.  As a result of the above, the Company had  a  net
loss of $9,461 in 1996 compared to a net income of $446 in 1997.

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
June  30, 1997, of $160,219.  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