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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-K\A
AMENDMENT NO. 1 TO FORM 10-K
Pharmos Corporation
_________________________________________________
(Exact name of registrant as specified in its charter)
The undersigned registrant hereby amends the following
items, financial statements, exhibits or other portions of its
Annual Report on Form 10-K, for the fiscal year ended December
31, 1995, as set forth in the pages attached hereto:
Exhibit 27 -- Financial Data Schedule.
Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this amendment to be
signed on its behalf by the undersigned, thereunto duly
authorized.
Date: April 25, 1996 PHARMOS CORPORATION
_________________________
Registrant
By: /s/ S. Colin Neill
___________________________
S. Colin Neill,
Acting Chief Financial
Officer
<TABLE> <S> <C>
<ARTICLE> 5
<CIK> 0000713275
<NAME> PHARMOS CORPORATION
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1995
<PERIOD-END> DEC-31-1995
<CASH> 7,442,791
<SECURITIES> 0
<RECEIVABLES> 0
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 9,720,184
<PP&E> 0
<DEPRECIATION> 0
<TOTAL-ASSETS> 9,461,654
<CURRENT-LIABILITIES> 1,554,410
<BONDS> 0
<COMMON> 874,471
0
0
<OTHER-SE> 4,738,505
<TOTAL-LIABILITY-AND-EQUITY> 9,461,654
<SALES> 0
<TOTAL-REVENUES> 75,000
<CGS> 0
<TOTAL-COSTS> 0
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 127,003
<INCOME-PRETAX> (8,096,085)
<INCOME-TAX> 0
<INCOME-CONTINUING> (8,096,085)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (8,096,085)
<EPS-PRIMARY> $0.37
<EPS-DILUTED> $0.37
</TABLE>
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