8
                 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, 1999

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 (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, 1999

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, 1999    December 31, 1998
                                      -------------    -----------------
                                       (Unaudited)        (Unaudited)
ASSETS

Cash                                   $  207,114         $  208,477
                                       ----------         ----------
  Total Assets                         $  207,114         $  208,477
                                       ===========       ===========

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       4,000              4,000
                                       -----------        -----------
  Total Liabilities                    $  352,452         $  352,452
                                       -----------        -----------

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                  (1,596,160)        (1,594,797)
                                       -----------        ----------
  Total Stockholders' Deficit          $ (145,338)        $ (143,975)
                                       -----------        -----------
  Total Liabilities and
  Stockholders' Deficit                $  207,114         $  208,477
                                       ===========        ===========




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


              CONSOLIDATED STATEMENTS OF OPERATIONS
                           (Unaudited)

                FOR THE SIX MONTHS ENDED JUNE 30,

                                          1999            1998
                                       ----------     -----------

Revenues:
   Interest Income                     $     4,068    $    4,696
                                       ------------   -----------

                                             4,068         4,696
                                       ------------   -----------
Costs and Expenses:
  General and Administrative                 5,431         5,117
                                       ------------   -----------
                                             5,431         5,117
                                       ------------   -----------

Net Loss                               $    (1,363)    $    (421)
                                       ============   ===========

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






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


               CONSOLIDATED STATEMENTS OF OPERATIONS
                           (Unaudited)

                FOR THE THREE MONTHS ENDED JUNE 30,


                                           1999            1998
                                       ----------     -----------

Revenues:
  Interest Income                      $    2,132     $    2,432
                                       ----------     -----------

                                            2,132          2,432
                                       ----------     -----------
Costs and Expenses:
  General and Administrative                2,295          2,951
                                       ----------     -----------
                                            2,295          2,951
                                       ----------     -----------

Net Loss                               $     (163)    $     (519)
                                       ===========    ===========

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






       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,

                                              1999          1998
                                          -----------    -----------
Cash Flows from Operating Activities:

    Net Income (Loss)                     $  (1,363)     $    (421)
                                          -----------    -----------
  Adjustments to Reconcile Net Loss to
   Net Cash Provided by Operating Activities:

  Change in Operating Assets and Liabilities:
  (Decrease) in Audit Payable                     0              0
                                          -----------    -----------

  Total Adjustments                               0              0
                                          -----------    -----------
Net Cash Used in Operating Activities        (1,363)          (421)
                                          -----------    -----------

Net Decrease in Cash                         (1,363)          (421)

Cash at Beginning of Period                 208,477        207,423
                                          -----------   -----------

Cash at End of Period                    $  207,114     $  207,423
                                         ===========    ===========





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


              NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                            (Unaudited)
                           June 30, 1999

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,
1998.   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  1998  financial  statements  have   been
reclassified  for comparative purposes to conform with the  financial
statement presentation used in the 1999 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 $2,885,000 in tax loss carry forwards
available as of December 31, 1998.  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, 1999, of $(145,338).  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, 1999

Results of Operations

  For the Six Months Ended June 30, 1999 and 1998:

  Interest income decreased from $4,696 for the six months ended June
30,  1998, to $4,068 for the six months ended June 30, 1999.  General
and  administrative expenses increased from $5,117 for the six months
ended  June  30,  1998, to $5,431 for the six months ended  June  30,
1999. As a result of the above, the Company had net losses of $421 in
1998 and $1,363 in 1999.

  For the Three Months Ended June 30, 1999 and 1998:

   Interest  income decreased from $2,432 for the three months  ended
June  30,  1998, to $2,132 for the three months ended June 30,  1999.
General  and  administrative expenses decreased from $2,951  for  the
three  months  ended June 30, 1998, to $2,295 for  the  three  months
ended  June 30, 1999.  As a result of the above, the Company had  net
losses of $519 in 1998 and $163 in 1999.

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, 1999, of $(145,338).  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:  August 1, 2000    By:/s/Ralph W. Quartetti
                         Ralph W. Quartetti, President
                         Chief Executive Officer and
                         Chief Financial Officer