NEW ENGLAND CASH
NT-NSAR, 1998-08-18
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U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM: 12B-25
SEC File Number:811-2819

CUSIP Numbers:
643886-10-4 SER. 1
643886-20-3 SER. 2

NOTIFICATION OF LATE FILING

(Check One):   
[ ] Form 10-K  [ ] Form 11-K  [ ] Form 20-F  [ ] Form 10-Q [x] Form N-SAR
For Period Ended:  June 30, 1998
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	  New England Cash Management Trust        
Former Name if Applicable  
Address of Principal Executive Office (Street and Number)
399 Boylston Street
City, State and Zip Code
Boston, Mass. 02116

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.]

[ ](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 annual report or semi-annual report/portion thereof will
be filed on or before the fifteenth calendar day following theprescribed
due date; or the subject quarterly report/portion thereof 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 12b-25(c)
has been attached if applicable.

Part III -- Narrative

Our accounting staff (8) which prepares the Form(s) N-SAR is also currently
involved in the preparation of annual reports, semi-annual reports, and
prospectuses.  Accordingly, given the Form's reporting requirements, its
early file date and the total number of Funds and classes involved in the
filings at this time (83), the registrant wishes to assure that all items
are answered correctly and accurately.  Therefore, the registrant requests
relief pursuant to Rule 12b-25(b).

Part IV -- Other Information

(1)Name and telephone number of person to contact in regard to this notification

Allison Troiani (617) 578-1693
(Name) (Area Code) Telephone Number

(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 report(s) been filed? If the answer is no,
identify report(s).

(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?

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 can not be made.

New England Cash Management Trust
(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the under-signed
thereunto duly authorized.

Date:  8/24/98
By: /s/ Allison Troiani




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