WEBCOR ELECTRONICS INC
NT 10-Q, 1998-07-16
TELEPHONE & TELEGRAPH APPARATUS
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 U.S.  SECURITIES AND EXCHANGE COMMISSION    SEC FILE NUM
          Washington, D.C. 20549             BER
                                               0-7349
                                             
               FORM 12b-25                   CUSIP NUMBER
       NOTIFICATION OF LATE FILING           947623104

:    Form  10-KSB    G   Form 20-F        G   Form  11-K        X
Form 10-QSB       G   Form N-SAR
              For the period ended: June 30, 1998


PART I: REGISTRANT INFORMATION
Registrant:          WEBCOR ELECTRONICS, INC.
Executive Office:   1612 N. Osceola Avenue
               Clearwater, Florida 34615


PART II: RULES 12b-25(b) & (c)
The subject report could not be filed without unreasonable effort
or  expense and the Registrant therefore seeks relief pursuant to
Rule 12b-25(b).
    (a)    The reasons described in reasonable detail in Part III
     of  this  form  could not be eliminated without unreasonable
     effort or expense;
    (b)     The   subject  annual  report,  semi-annual   report,
     transition report on Form 10-KSB, will be filed on or before
     the  fifteenth  calendar day following  the  prescribed  due
     date;  or the subject quarterly report or transition  report
     on  Form 10-Q, or 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.    Not
     Applicable.


PART III: NARRATIVE

     Registrant  is seeking a resolution to a broker vote  issue.
Registrant  believes that such a decision will be made  soon  and
that  this  decision  could require significant  modification  of
Registrant's  Quarterly  Report  on  Form  10-QSB.   Given   this
contingency,  Registrant cannot prepare and file  this  Quarterly
Report on Form 10-QSB without unreasonable effort and expense.


PART IV: OTHER INFORMATION
    (1)   Contact Person:     Ms. Sally Fonner    (813) 443-3434

    (2)Have all periodic reports required under Section 13 or 15(d) of the
     Securities Exchange Act of 1934 during the preceding 12 months been
     filed:  Yes  X    No
     If not, 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 ?
     Yes        No  X
     [If so, explain the anticipated change, both narratively and
     quantitatively,  and  state the  reasons  why  a  reasonable
     estimate of the results cannot be made.]



WEBCOR  ELECTRONICS,  INC. has caused  this  notification  to  be
signed on its behalf by the undersigned duly authorized.

Date: June 30, 1998                                           By:
                                   Sally  Fonner,  President  and
sole Director  813-443-3434




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