UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                      Washington, DC  20549

                            FORM 10-Q

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

           For the Quarterly Period Ended December 31, 1999

                               OR

         ( ) TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d)
               OF THE SECURITIES EXCHANGE ACT OF 1934

      For the Transition Period from ____________ to _____________

                 Commission file number 0-12293

                    CANISCO RESOURCES, INC.
         (Exact Name of Registrant as Specified in its Charter)

                Delaware                     54-0952207
      (State of Incorporation)  (IRS Employer Identification No.)

          300 Delaware Avenue, Suite 714, Wilmington, DE 19801
     (Address of Principal Executive Offices)          (Zip Code)

                        302-777-5050
          (Registrant's Telephone Number, Including Area Code)


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 for 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   ( )


Common Stock, par value $.0025 per share 2,536,565 shares outstanding as of
December 31, 1999.









CANISCO RESOURCES, INC.


PART I  ITEM 1

FINANCIAL STATEMENTS
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

Consolidated Balance Sheets as of December 31, 1999 and March 31, 1999

Consolidated Statements of Operations for the Three Month Periods Ended
December 31, 1999 and 1998

Consolidated Statements of Operations for the Nine Month Periods Ended
December 31, 1999 and 1998

Consolidated Statements of Cash Flows for the Nine Month Periods Ended
December 31, 1999 and 1998

Notes to Consolidated Financial Statements


PART I   ITEM 2

Management's Discussion and Analysis of Financial Condition and Results of
Operations

PART I   ITEM 3

Quantitative and Qualitative Disclosures About Market Risk


PART II

ITEM 1 Legal Proceedings

ITEM 2 Changes in Securities and Use of Proceeds

ITEM 3 Defaults Upon Senior Securities

ITEM 4 Submission of Matters to a Vote of Security Holders

ITEM 5 Other Information

ITEM 6 Exhibits and Reports on Form 8-K








PART I ITEM 1                 FINANCIAL STATEMENTS

                            CANISCO RESOURCES, INC.
                          Consolidated Balance Sheets
                                    Assets

      Assets                                December 31,       March 31,
                                                   1999            1999
                                             (Unaudited)
Current assets:

Cash                                        $ 1,337,467       $1,944,053
Accounts receivable, net

    Billed                                   13,274,613       12,181,791
    Unbilled                                    608,475          398,944
    Other                                       323,743          268,420
        Total accounts receivable            14,206,831       12,849,155
Inventory                                       377,903          424,020
Deferred income taxes                           288,000          366,000
Other prepaid expenses and current assets       269,652          404,660
Costs and estimated earnings in excess
     of billings on uncompleted contracts     1,512,485        1,427,806
        Total current assets                 17,992,338       17,415,694

Property and equipment:
  Land                                          804,000          804,000
  Buildings and improvements                    853,661          785,663
  Machinery and equipment                     6,135,843        6,025,828
  Furniture and fixtures                        511,229          494,022
  Vehicles                                    1,168,403        1,091,481
      Total property and equipment            9,473,136        9,200,994
      Less accumulated depreciation           3,314,912        2,624,997
      Property and equipment, net             6,158,224        6,575,997

Intangible pension asset                        724,750          802,402
Deferred income taxes                           618,000          804,000
Other assets                                    749,102        1,228,685
Goodwill, net                                 4,680,491        4,899,753
       Total assets                         $30,922,905      $31,726,531











                             CANISCO RESOURCES, INC.
                          Consolidated Balance Sheets
                       Liabilities and Shareholders' Equity


                                           December 31,        March 31,
                                                  1999             1999
                                            (Unaudited)

Current liabilities:

Current portion of long-term debt          $ 1,824,711      $ 1,824,711
Accounts payable                             2,881,996        3,291,920
Other accrued expenses                       2,447,148        3,070,977
Billings in excess of costs and estimated
  earnings on uncompleted contracts          1,788,380          732,058
        Total current liabilities            8,942,235        8,919,666

Long-term debt, less current portion         5,797,858        7,139,282
Accrued pension cost                           779,586          846,582
Note payable to bank                        11,137,392       10,754,785
        Total liabilities                   26,657,071       27,660,315

Shareholders' equity:
  Common stock, $.0025 authorized
    10,000,000 shares; issued and
    outstanding 2,536,565 and
    2,526,565, respectively                      6,997            6,972
  Additional paid-in-capital                 3,552,939        3,688,764
  Retained earnings                          4,506,635        4,322,017
  Treasury stock, at cost                   (3,800,737)      (3,951,537)
        Total shareholders' equity           4,265,834        4,066,216


        Total liabilities and
          shareholders'equity              $30,922,905      $31,726,531










                       CANISCO RESOURCES, INC.
                Consolidated Statements of Operations
                            (Unaudited)


                                          Three Months Ended December 31,
                                                     1999          1998

Revenues from services                        $18,594,752   $17,616,476
Cost of services                               14,812,856    14,047,943
      Gross margin                              3,781,896     3,568,533

General and administrative expenses             2,992,136     2,753,255
Income from operations                            789,760       815,278

Interest expense                                 (504,802)     (451,812)
Other income (expense), net                        31,009      ( 58,229)

Income before income taxes                        315,967       305,237
Income tax expense                                162,425        82,055

Net earnings                                      153,542       223,182

Basic earnings per share                            $0.06         $0.09

Weighted average common shares (basic)          2,531,565     2,526,565

Diluted earnings per share                          $0.06         $0.09

Weighted average common shares (diluted)        2,641,844     2,589,259








                             CANISCO RESOURCES, INC.
                       Consolidated Statements of Operations
                                   (Unaudited)


                                          Nine Months Ended December 31,
                                                   1999            1998

Revenues from services                      $53,073,244     $54,050,354
Cost of services                             42,403,664      43,673,941
      Gross margin                           10,669,580      10,376,413

General and administrative expenses           8,869,052       7,553,951
Income from operations                        1,800,528       2,822,462

Interest expense                             (1,335,695)     (1,403,750)
Other (expense), net                            (10,964)       ( 24,229)
Income before income taxes                      453,869       1,394,483

Income tax expense                              269,251         557,794

Net earnings                                    184,618         836,689

Basic earnings per share                          $0.07           $0.34

Weighted average common shares (basic)        2,529,065       2,433,553

Diluted earnings per share                        $0.07           $0.32

Weighted average common shares (diluted)      2,619,292       2,579,857










                            CANISCO RESOURCES, INC.
                     Consolidated Statements of Cash Flows
                                  (Unaudited)

                                          Nine Months Ended December 31,
                                                   1999            1998
Cash flows from operating activities:
  Net earnings                              $   184,618     $   836,689
  Adjustments to reconcile net
    earnings to net cash provided by
    (used in) operating activities:
      Depreciation and amortization           1,099,329         922,362
      Deferred income taxes                     264,000         570,000
  Change in assets and liabilities
    net of effects from purchase of business:
      (Increase) in accounts
        receivable                           (1,357,676)     (2,080,252)
      Decrease (increase) in inventory           46,117         (12,929)
      (Increase) in costs
        and estimated earnings in excess
        of billings on uncompleted
        contracts                               (84,679)       (389,238)
      Decrease in other assets                  502,091         548,424
      (Decrease) increase in accounts
        payable                                (409,924)         73,139
      (Decrease) in accrued expenses           (690,825)     (1,275,655)
      Increase in billings in excess of
        costs and estimated earnings on
        uncompleted contracts                 1,056,322         110,955
Net cash provided by (used in)
  operating activities                          609,373        (696,505)

Cash flows from investing activities:
  purchases of property
    and equipment                              (272,142)       (532,630)
  Purchase of business (net of cash
    acquired)                                         -      (6,793,564)

Net cash (used in) investing activities        (272,142)     (7,326,194)

Cash flows from financing activities:
  Net borrowings on notes payable               382,607       3,173,951
  Proceeds from long term debt                        -       6,284,633
  Principal payments on
    long-term debt                           (1,341,424)     (2,248,884)
  Proceeds of sale of common stock                    -         816,441
  Issuance of treasury stock                     15,000               -
Net cash (used in) provided by
  financing activities                         (943,817)      8,026,141

Net (decrease) increase in cash                (606,586)          3,442

Cash at beginning of period                   1,944,053       1,188,393

Cash at end of period                       $ 1,337,467     $ 1,191,835

See the accompanying notes to the consolidated financial statements.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
December 31, 1999

NOTE 1:

The accompanying unaudited interim consolidated financial statements have been
prepared in accordance with the rules and regulations of the Securities and
Exchange Commission pertaining to interim financial information and do not
include all of the information and footnotes required by generally accepted
accounting principles for complete financial statements.  These financial
statements should be read in conjunction with the consolidated financial
statements and accompanying notes included in the Company's Annual Report for
the year ended March 31, 1999.  In the opinion of management, all adjustments
consisting only of normal recurring adjustments considered necessary for a fair
presentation of financial position and results of operations have been included
therein.  The results for the period ended December 31, 1999 are not
necessarily indicative of the results that may be expected for a full fiscal
year.

NOTE 2:

In April 1998, the Company expanded its credit facility to a three year secured
$25,000,000 facility.  Borrowings under this agreement are secured by
substantially all assets of the Company.  This loan agreement, among other
things, requires the Company to meet various covenants including minimum levels
of working capital and tangible net worth.  The Company was in compliance with
these covenants, as amended, at December 31, 1999 and management believes that
such compliance will continue through December 31, 2000.

NOTE 3:

On August 9, 1999, the Company was advised by SCC Investment I L.P. and
Sterling City Capital that they were terminating the previously announced
agreement under which they had agreed to purchase $8 to $10 million of
newly issued preferred stock from the Company (reference is made to Form 8-K
filed August 27, 1999).

NOTE 4:

In September 1999, the Company entered into a letter agreement with a
consulting firm, of which a Company director is a principal, for strategic
advisory services.  The terms of the agreement include monthly fees of $30,000
to be paid.  In December 1999, the agreement was modified in connection with
management changes within the Company, reducing the amount to be paid beginning
January 2000.

The letter agreement includes a provision for the granting of stock
appreciation rights.  Each Right permits the holder to receive cash on exercise
equal to the amount by which the fair market value of the Company's common
stock on the date of exercise exceeds the exercise price.   As of December 31,
1999, 100,000 Rights had been awarded to the consulting firm at an exercise
price of $1.50 per share.  The Rights expire one year from the date of grant.
Additional Rights with exercise prices ranging from $1.00 to $1.50 may be
granted upon approval of the board of directors.

NOTE 5:

On January 31, 2000, the Company sold certain assets of its IceSolv subsidiary,
(primarily equipment and contracts in progress) with net book value of
approximately $50,000 for $130,000 in cash and a note receivable (including
interest) for $120,000 payable over the next 12 months.


PART I, ITEM 2

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS

THREE MONTHS ENDED DECEMBER 31, 1999 COMPARED TO THE THREE MONTHS ENDED
DECEMBER 31, 1998

Revenues for the period were Eighteen Million Five Hundred Ninety Five Thousand
($18,595,000) compared to Seventeen Million Six Hundred Sixteen Thousand
($17,616,000) in the prior year.

The power generation market accounted for twenty five percent (25%) of total
revenues compared to eighteen percent (18%) of total revenues for the same
period last year.  The petro-chemical business accounted for twenty four
percent (24%) of 1999 third quarter revenues, compared to thirty eight percent
(38%) for the quarter ended December 31, 1998. The pulp and paper market
accounted for thirty one percent (31%) of revenues compared to fifteen
percent (15%) in the comparable period a year ago.  The revenue contribution
of all other businesses collectively was twenty percent (20%) compared to
twenty nine percent (29%) for the same period last year.

The gross margin for the period was Three Million Seven Hundred Eighty Two
Thousand ($3,782,000) compared to Three Million Five Hundred Sixty
Nine Thousand ($3,569,000) for the same period last year.  As a percent of
revenue, the gross margin remained constant at twenty percent (20%) when
compared to the period ended December 31, 1998.  The power generation market
margin contribution was twenty eight percent (28%) versus twenty percent (20%)
for the same period last year.  The margin contribution for the petro-chemical
business decreased to thirty one percent (31%) from forty six percent (46%) a
year ago.  The pulp and paper industry accounted for forty one percent (41%) of
gross margin, up from twelve percent (12%) during the same period last year.
All other markets contributed zero (0%) of gross margin compared to twenty two
percent (22%) in the comparable period a year ago.  This decline in the gross
margin, by all other market sectors, was attributed to two large contracts that
suffered losses during the period.  Changes in margin contribution were related
to shifts in revenues between market sectors.

General and administrative expenses for the quarter were Two Million Nine
Hundred Ninety Two Thousand ($2,992,000) compared to Two Million Seven Hundred
Fifty Three Thousand ($2,753,000) the same period last year.  As a percentage
of revenue General and Administrative expenses remained constant at sixteen
percent (16%).  The increase in general and administrative expenses was due
primarily to professional fees described below (in the nine month comparison).

Income from operations was Seven Hundred Ninety Thousand ($790,000) compared to
Eight Hundred Fifteen Thousand ($815,000) for the same period last year.

Interest expense for the period was Five Hundred Five Thousand ($505,000)
compared to Four Hundred Fifty Two Thousand ($452,000) for the same period a
year ago.  The increase was due to increased interest rates in the quarter.

Other income, net of other expense, was Thirty One Thousand ($31,000) compared
to other expense, net of other income, of Fifty Eight Thousand ($58,000) for
the same period a year ago.

Income tax  expense was One Hundred Sixty Two Thousand ($162,000) for the
period compared to Eighty Two Thousand ($82,000) for the same period a year
ago.

The Company posted net earnings of One Hundred Fifty Four Thousand $154,000 or
$0.06 (Basic) per share compared to Two Hundred Twenty Three Thousand $223,000
or $0.09 (Basic) per share for the same period in the prior year.


NINE MONTHS ENDED DECEMBER 31, 1999
COMPARED TO THE NINE MONTHS ENDED DECEMBER 31, 1998

Revenues for the period were Fifty Three Million Seventy Three Thousand
($53,073,000) compared to Fifty Four Million Fifty Thousand ($54,050,000) for
the prior year.

The power generation market accounted for twenty seven percent (27%) of total
revenues compared to twenty one percent (21%) percent of total revenues for the
same period last year.  The petro-chemical business was twenty six percent
(26%) compared to thirty nine percent (39%) of revenues for the same period
last year.  The pulp and paper market accounted for twenty three percent (23%)
of revenues compared to sixteen percent (16%) for the same period last year.
The revenue contribution of all other businesses collectively was unchanged
at twenty-four percent (24%) compared to the same period last year.

The gross margin when compared to the same period a year ago increased Two
Hundred Ninety Three Thousand ($293,000) to Ten Million Six Hundred Seventy
Thousand ($10,670,000).  As a percent of revenue, the gross margin for the nine
months ended December 31, 1999 was twenty percent (20%) compared to nineteen
percent (19%) for the prior year.  The power generation market margin
contribution was twenty eight percent (28%) versus twenty one percent (21%) for
the same period last year.  The margin contribution of the petro-chemical
business decreased to twenty five percent (25%) from forty one percent (41%) a
year ago. The pulp and paper industry accounted for twenty eight percent (28%)
of gross margin, up from fourteen percent (14%) during the same period last
year.  All other markets contributed nineteen percent (19%) of gross margin
compared to twenty four percent (24%) in the comparable period a year ago.
This decline in the gross margin, by all other market sectors, was attributed
to two large contracts that suffered losses during the period.

General and administrative expenses compared to the first nine months last year
increased One Million Three Hundred Fifteen Thousand ($1,315,000) to Eight
Million Eight Hundred Sixty Nine Thousand ($8,869,000).  As a percentage of
revenue General and Administrative expenses increased to seventeen percent
(17%) from fourteen percent (14%) a year ago.

The substantial increase in general and administrative expense was due
primarily to transaction costs and professional fees.  The Company had
capitalized approximately $300,000 of expenses related to the expected
investment by Sterling Capital.  These charges were written off in the
second quarter (of current fiscal year) when the transaction failed to close.
Additionally, approximately $341,000 of fees and expenses were incurred in
the second quarter and third quarter with respect to professional fees and
for the search and change to new management described below.

Additionally, expansion in certain areas resulted in additional salaries,
benefits and equipment leases totaling approximately $325,000.

Income from operations was One Million Eight Hundred One Thousand ($1,801,000)
compared to Two Million Eight Hundred Twenty Two Thousand ($2,822,000) for the
same period last year.  The Company believes this reduction is attributed to
General and Administrative expenses incurred during the year.

Interest expense was One Million Three Hundred Thirty Six Thousand ($1,336,000)
compared to One Million Four Hundred Four Thousand ($1,404,000) the same period
a year ago.

Other expenses, net of income, was Eleven Thousand ($11,000) compared to Twenty
Four Thousand ($24,000) a year ago.

Income taxes of Two Hundred Sixty Nine Thousand ($269,000) were accrued for the
period compared to Five Hundred Fifty Eight Thousand ($558,000) for the same
period a year ago.

The net earnings for the first nine months of fiscal year 1999 was
approximately One Hundred Eight Five Thousand $185,000 or $0.07 per share
(Basic) compared to Eight Hundred Thirty Seven Thousand $837,000 or $0.34
per share (Basic) for the same period last year.


MANAGEMENT CHANGES

When the equity investment expected by Sterling Capital failed to close, the
outside directors of the Board began a search for new management.  Among other
factors, directors sought to identify management best suited to improving the
performance of the Company.  After numerous discussions and interviews, a
committee of the Board decided to retain Mr. J. L. Huitt, Jr. and the McShane
Group as interim turnaround managers.  Thomas McShane, a Company Director, is a
principal of the McShane Group.  Mr. Huitt is also a principal in the McShane
Group and he has 20 years experience managing and consulting for under-
performing companies.  The McShane Group is a management consulting firm that
specializes in workout and turnaround services.  Mr. Huitt was appointed
president and chief executive officer of Canisco on September 8, 1999.  On
October 25, 1999 he also assumed the office of president of Cannon Sline, Inc.
For the services of its personnel, including Mr. Huitt, the McShane Group was
entitled to basic compensation of $30,000 per month.  See Exhibit 10.21 to this
report for information on additional cash consulting fees in operational
improvement success fees payable in stock appreciation rights that have been or
may be granted to the McShane Group.  On December 20, 1999, Mr. Ted Mansfield
was appointed President and Chief Executive Officer of Canisco.  Mr. Mansfield
will also continue in the capacity as President of Mansfield Industrial
Coatings, Inc.  Mr. Mark Chuplis was appointed President of Cannon Sline, Inc.
on December 20, 1999.  Mr. Huitt will continue to act as consultant to the
Company with respect to further implementation of a profit improvement plan and
strategic planning.

The Company is continuing to implement a number of management and restructuring
changes.  The Company cannot yet accurately estimate the total costs of the
above changes.






LIQUIDITY AND CAPITAL RESOURCES

The Company's ability to generate cash adequate to meet its needs depends
primarily upon payments for its services and periodic bank borrowings.  These
sources of liquidity are reduced by the payment of direct costs, taxes,
purchase of property and equipment and periodic repayment of the Company's
revolving lines of credit and long term debt.

Effective April 17, 1998, the Company amended its credit facility with its
current lender, GMAC Commercial Credit (formerly BNY Financial Corporation).
The amended credit facility consists of a three-year commitment with automatic
extensions for two additional years for a $25,000,000 credit facility.  The
amended facility included a $5,000,000 acquisition credit loan, which was
utilized for the Mansfield acquisition.  Capital expenditures for equipment and
expansion of facilities are expected to be funded from cash flow from
operations and supplemented as necessary by borrowings under the credit
facility.

At December 31, 1999, the Company had borrowed approximately $11,137,000 on its
revolving credit line and had an outstanding principal balance of $5,309,000 on
its long term secured loan obligation.  The Company is in compliance with the
debt covenants of its Credit Agreement, as amended from time to time.

At December 31, 1999, the Company had working capital of approximately
$9,050,000 compared to working capital of $8,496,000 for fiscal year end 1999.
The increase in working capital was due primarily to the increase in accounts
receivable decrease in accounts payable and other accrued expenses offset
somewhat by the decrease in inventory and other prepaid expenses and current
assets and increase in billings in excess of costs and estimated earnings on
uncompleted contracts.


RECENTLY ISSUED ACCOUNTING STANDARD

In June 1999, the FASB issued SFAS No. 137 "Accounting for Derivative
Instruments and Hedging Activities" (SFAS 137).  Deferral of the effective date
of FASB Statement No. 133, and amendment of FASB Statement No. 133.  This
pronouncement defers the effective date of SFAS 133, as amended, and is now
effective for all fiscal quarters of all fiscal years beginning after June 15,
2000.  This statement establishes accounting and reporting standards requiring
that every derivative instrument be recorded in the balance sheet as either an
asset or liability measured at its fair value.  The Company expects that
adoption of SFAS 137 will not have a material impact on the Company's financial
condition or results of operations.


CAUTIONARY STATEMENT

Statements in this Report on Form 10-Q which express the "belief",
"anticipation" or "expectation", as well as other statements which are not
historical fact, are forward-looking statements within the meaning of the
Private Securities Litigation Reform Action of 1995 and involve risks and
uncertainties that could cause actual results to differ materially from those
projected.  Certain factors such as competitive market pressures, material
changes in demand from larger customers, changes in weather, availability of
labor, changes in government policies and changes in economic conditions could
cause actual results to differ materially from those in the forward-looking
statements.




PART II

Item 1	Legal Proceedings

None

Item 2	Changes in Securities and Use of Proceeds

None

Item 3	Defaults Upon Senior Securities

None

Item 4	Submission of Matters to a Vote of Security Holders

None

Item 5	Other Information

None

Item 6	Exhibits and Reports on Form 8-K

(A)  Exhibits


Exhibit Number         Description of Document

2.1                    Plan and Agreement of Merger by and among
                       Nuclear Support services, Inc., NSS of Delaware,
                       Inc. and Canisco Resources, Inc. (Incorporated
                       herein by reference to Exhibit 2.1 to the
                       Company's Form 8-B filed May 24, 1996).


3.1                    Articles of Incorporation of the Company, as
                       amended (Incorporated herein by reference to
                       Exhibit 3.1 to Form 8-B filed May 24, 1996).

3.2                    By-laws of the Company (Incorporated herein by
                       reference to Exhibit 3.2 to Form 8-B filed
                       May 24, 1996).

10.1                   1990 Stock Option Plan (Incorporated herein by
                       reference to Exhibit 28.2 to Registration
                       Statement on Form S-8 (No. 33-33180))

10.10                  1998 Stock Option/incentive Plan (Incorporated
                       herein by reference to the Company's Definitive
                       Proxy Statement on Form 14A filed
                       July 28, 1998).

10.11                  Stock Purchase Agreement dated April 22, 1998
                       (Incorporated by reference to Exhibit 1 to the
                       Company's Current Report on Form 8-K filed
                       May 7, 1998).

10.12                  Form of Stock Purchase Warrant issued to Teddy
                       Mansfield (Incorporated herein by reference to Exhibit
                       2 to the Company's Current Report on Form 8-K
                       filed May 7, 1998).

10.13                  Form of Stock Purchase Warrant issued to R. Dean
                       Mansfield (Incorporated herein by reference to Exhibit
                       3 to the Company's Current Report on Form 8-K
                       filed May 7, 1998).

10.14                  Amended and Restated Credit and Security
                       Agreement with The BNY Financial Corporation
                       dated as of April 17, 1998 (Incorporated herein by
                       reference to Exhibit 4 to the Company's Current
                       Report on Form 8-K filed May 7, 1998).

10.2                   Securities Purchase Agreement, dated as of
                       October 16, 1998, by and among Mellon Ventures,
                       L.P. and Morse Partners, Ltd, and Canisco
                       Resources, Inc. (Incorporated herein by reference to
                       Exhibit 10.2 to the Company's Current Report on
                       Form 8-K filed October 30, 1998).

10.20                  Securities Purchase Agreement, dated as of April
                       16, 1999, by and among SCC Investment I, L.P.,
                       Sterling City Capital LLC and Canisco Resources,
                       Inc. (Incorporated herein by reference to Exhibit 10.2
                       to the Company's Amended Current Report on Form
                       8-K filed May 11, 1999).

10.21                  Letter agreement dated September 2, 1999 with the
                       McShane Group.

22                     Subsidiaries of the Registrant (Incorporated by
                       reference to Exhibit 22 to the Company's Annual
                       Report on Form 10-K for fiscal 1999 filed
                       July 15, 1999).


27                     Financial Data Schedule for the Nine Month
                       Period Ended December 31, 1999.

B.  Reports on Form 8-K.








                                    SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed by the
undersigned thereunto duly authorized.


Date:  February 14, 2000             CANISCO RESOURCES, INC.
                                /s/ Ted L. Mansfield
                                    Ted L. Mansfield
                                    President and CEO

                                /s/ Michael J. Olson
                                    Michael J. Olson
                                    Chief Financial Officer