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, 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
                                              June 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

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

Cash                                            $  195,603      $  198,600  
Notes Receivable                                     7,633           7,680  
                                                ----------      ----------  
   Total Assets                                 $  203,236      $  206,280  
                                                ==========      ==========  


LIABILITIES AND STOCKHOLDERS' EQUITY

Notes Payable to Former Parent                  $   255,000     $  255,000  
Interest Payable to Former Parent                   104,806         93,452  
Accounts Payable and Accrued Expenses                17,500         17,500  
                                                -----------     ----------  
   Total Liabilities                                377,306        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                           (1,624,892)     (1,610,494)
                                                -----------     ----------- 
   Total Stockholders' Deficit                     (174,070)       (159,672)
                                                -----------     ----------- 
   Total Liabilities and
   Stockholders' Deficit                        $   203,236     $   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 SIX MONTHS ENDED JUNE 30,


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

Revenues:
   Interest Income                              $    4,517      $     3,308 
                                                ----------      ----------- 

                                                     4,517            3,308 
                                                ----------      ----------- 
Costs and Expenses:
   Audit Expense                                     4,900            1,400 
   General and Administrative                        2,661            9,021 
   Interest                                         11,353           12,538 
                                                ----------      ----------- 
                                                    18,914           22,959 
                                                ----------      ----------- 

Net Loss                                        $  (14,397)      $  (19,651)
                                                ==========       ========== 

Net Loss Per share                              $     (.01)      $     (.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 JUNE 30,


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

Revenues:
   Interest Income                              $    2,251      $     1,204 
                                                ----------      ----------- 

                                                     2,251            1,204 
                                                ----------      ----------- 
Costs and Expenses:
   Audit Expense                                     4,900            1,400 
   General and Administrative                          931            2,859 
   Interest                                          5,881            6,359 
                                                ----------      ----------- 
                                                    11,712           10,618 
                                                ----------      ----------- 

Net Loss                                        $   (9,461)     $    (9,414)
                                                ==========       ========== 

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

















                      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 SIX MONTHS ENDED JUNE 30,


                                                    1996            1995    
                                                -----------     ----------- 
Cash Flows from Operating Activities:
   Net Loss                                     $   (14,397)    $   (19,651)
                                                -----------     ----------- 
   Adjustments to Reconcile Net Loss
   to Net Cash Provided by
   Operating Activities:
   Depreciation                                           0           3,310 
   Change in Operating Assets and Liabilities:
   Notes Receivable                                      47             174 
   Interest Payable to Former Parent                 11,353          12,538 
                                                -----------     ----------- 

   Total Adjustments                                 11,400          16,022 
                                                -----------     ----------- 
Net Cash Used in Operating 
   Activities                                        (2,997)         (3,629)
                                                -----------     ----------- 

Net Decrease in Cash                                 (2,997)         (3,629)

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

Cash at End of Period                           $   195,603     $    97,677 
                                                ===========     =========== 





                      The accompanying notes are an integral part of
                         these consolidated financial statements.
<PAGE>
                           SUNSTYLE CORPORATION AND SUBSIDIARIES
                        NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                        (Unaudited)
                                       June 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 June 30, 1996, of $(174,070).  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
                                       June 30, 1996

Results of Operations

   For the Six Months Ended June 30, 1996 and 1995:

   Interest income increased from $3,308 for the six months
ended June 30, 1995, to $4,517 for the six months ended June
30, 1996.  Interest expense decreased from $12,538 for the six
months ended June 30, 1995, to $11,353 for the six months
ended June 30, 1996.  General and administrative expenses
decreased from $9,021 for the six months ended June 30, 1995,
to $2,661 for the six months ended June 30, 1996.  Audit
expense increased from $1,400 for the six months ended June
30, 1995, to $4,900 for the six months ended June 30, 1996. 
As a result of the above, the Company had a net loss of
$14,397 in 1996 compared to a net loss of $19,651 in 1995.

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

   Interest income increased from $1,204 for the three months
ended June 30, 1995, to $2,251 for the three months ended June
30, 1996.  Interest expense decreased from $6,359 for the
three months ended June 30, 1995, to $5,881 for the three
months ended June 30, 1996.  General and administrative
expenses decreased from $2,859 for the three months ended June
30, 1995, to $931 for the three months ended June 30, 1996. 
Audit expense increased from $1,400 for the three months ended
June 30, 1995, to $4,900 for the three months ended June 30,
1996.  As a result of the above, the Company had a net loss of
$9,461 in 1996 compared to a net loss of $9,414 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 June 30, 1996, of $(174,070).  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>