WHITNEY INFORMATION NETWORK INC
NT 10-Q, 2000-05-15
BUSINESS SERVICES, NEC
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                            UNITED STATES
                  SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C.  20549

                              FORM 12b-25        SEC FILE NUMBERS
                                                  0-27403

                 NOTIFICATION OF LATE FILING






(Check One):   Form 10-K   Form 20-F   Form 11-K  X Form 10-Q   Form N-SAR
           ---          ---         ---          ---         ---

          For Period Ended:   03/31/2000
                              --------
          (   ) Transition Report on Form 10-K
          (   ) Transition Report on Form 20-F
          (   ) Transition Report on Form 11-K
          (   ) Transition Report on Form 10-Q
          (   ) Transition Report on Form N-SAR
          For the Transition Period Ended:
                                        ------------------------------
Read  Instructions (on back page) Before Preparing Form.  Please Print
or Type.

NOTHING IN THIS  FORM SHALL BE CONSTRUED TO  IMPLY THAT THE COMMISSION
HAS VERIFIED ANY INFORMATION CONTAINED HEREIN.

If the notification relates to a  portion of the filing checked above,
identify the Item(s) to which the notification relates:
- - ----------------------------------------------------------------------


PART I -- REGISTRANT INFORMATION

Full Name of Registrant:

Whitney Information Network, Inc.

Address of Principal Executive Office (Street and Number):
4818 Coronado Parkway, Cape Coral, FL  33904


PART II - RULES 12b-25(b) AND (c)

If the subject report  could not be filed without  unreasonable effort
or expense and the registrant seeks relief pursuant to Rule 12b-25(b),
the following should be completed (Check box if appropriate)

   X   (a)  The reasons described in reasonable detail in Part III
- ---------   of this form could not be eliminated without
            unreasonable effort or expense;
   X   (b)  The subject quarterly report on Form 10-Q will be filed
- ---------   on or before the fifth calendar day following the
            prescribed due date; and
       (c)  The accountant's statement or other exhibit required by
- ---------   Rule 12(b)-25(c) has been attached if applicable.
<PAGE>


PART III -- NARRATIVE

State below in reasonable detail the  reasons why the Form 10-Q  could
not be filed within the prescribed time period.

The Chief Financial Officer is responsible for the preparation and
filing of quarterly  reports for the Registrant. The Chief Financial
Officer has been unable to devote the time necessary to such
preparation and filing because of a recent death in his immediate
family.

PART IV --OTHER INFORMATION

(1)  Name and telephone number of person to contact in regard
     to this notification:  M. Peter Amaral, Esq. 561-479-4775

(2)  Have all other periodic reports required under Section 13
     or 15(d) of the Securities Exchange Act of 1934 or Section 30
     of the Investment Company Act of 1940 during the preceding 12
     months (or for such shorter) period that the registrant was
     required to file such reports) been filed?  If answer is no,
     identify report(s).    X   YES          NO
                         -------      -------

(3)  Is it anticipated that any significant change in results of
     operations from the corresponding period for the last fiscal
     year will be reflected by the earnings statements to be
     included in the subject report or portion thereof?
           YES     X   NO
     -----     ------

     If so, attach an explanation of the anticipated change, both
     narratively and quantitatively, and, if appropriate, state
     the reasons why a reasonable estimate of the results cannot
     be made.
- - ---------------------------------------------------------------------



             (Name of Registrant as Specified in Charter)

                 Whitney Information Network, Inc.

have caused this notification to be signed on their behalf by the
undersigned hereunto duly authorized.

                                Whitney Information Network, Inc.
                                Chief Financial Officer

 Date: May 12, 1996                 //s// Ronald S. Simon

                                     (Signature)
                                By:  Ronald S. Simon
                                     Secretary
<PAGE>
Instruction:   The form may be signed by an executive officer of the
registrant or by any  other duly authorized representative. The name
and title of the person signing the form shall be typed or printed
beneath the  signature. If the statement is signed on behalf of the
registrant by an authorized representative (other than an executive
officer), evidence of the representative's authority to sign on behalf
of the registrant shall be filed with the form.

                               ATTENTION

INTENTIONAL MISTATEMENTS OR OMISSIONS OF FACT CONSTITUTE FEDERAL
CRIMINAL VIOLATIONS (SEE 18 U.S.C. 1001).


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