INTERWEST MEDICAL CORP
NT 10-K, 1999-03-26
SKILLED NURSING CARE FACILITIES
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UNITED STATES		OMB APPROVAL
SECURITIES AND EXCHANGE COMMISSION		OMB Number:  3235-0058
WASHINGTON, D.C.  20549		Estimated average burden
		Hours per response . . . . . . 2.50
FORM 12b-25		SEC FILE NUMBER  2-82655
CUSIP NUMBER

NOTIFICATION OF LATE FILING

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

	For Period Ended:	December 31, 1998
		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

Full Name of Registrant
InterWest Medical Corporation
Former Name if Applicable	Not Applicable

Address or Principal Executive Office (Street and Number)
3221 Hulen Street, Suite C
City, State and Zip Code
Fort Worth, TX  76107-6193

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;

	(b)	The subject annual report, semi-annual report, transition report on Form 
10-K, Form 20-F, 11-K, Form N-SAR, or portion thereof, will be filed on or 
before the fifteenth calendar day following the prescribed due date; or the 
subject quarterly report of 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.  

PART III - NARRATIVE

Stage below in reasonable detail the reasons why the Form 10-K, 10-Q, N-SAR 
or the transition report or portion thereof, could not be filed within the 
prescribed time period.  (Attach Extra Sheets If Needed)

Independent accountant is unable to complete audit and furnish opinion by 
the prescribed due date of Form 10-K.

SEC 1344 (11-91)

PART IV - OTHER INFORMATION

1.	Name and telephone number of person to contact in regard to this 
notification.
	Arch B. Gilbert, President	817	731-2743
	(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 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.

InterWest Medical Corporation
(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned 
hereunto duly authorized.  

Date	March 26,1999	By	Arch B. Gilbert, President

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 misstatements or omissions of fact constitute Federal Criminal 
Violations (See 18 U.S.C. 1001).  

GENERAL INSTRUCTIONS

1.	This form is required by Rule 12b-25 (17 CFR 240.12b-25) of the General 
Rules and Regulations under the Securities Exchange Act of 1934.  

2.	One signed original and four conformed copies of this form and amendments 
thereto must be completed and filed with the Securities and Exchange 
Commission, Washington, D.C.  20549, in accordance with Rule 0-3 of the 
General Rules and Regulations under the Act.  The information contained in or 
filed with the form will be made a matter of public record in the Commission 
files.  

3.	A manually signed copy of the form and amendments thereto shall be filed 
with each national securities exchange on which any class of securities of 
the registrant is registered.  

4.	Amendments to the notifications must also be filed on form 12b-25 but need 
not restate information that has been correctly furnished.  The form shall be 
clearly identified as an amended notification.  

5.	Electronic Filers.  This form shall not be used by electronic filers unable 
to timely file a rpeort solely due to electronic difficulties.  Filers unable 
to submit a report within the time period prescribed due to difficulties in 
electronic filing should comply with either Rule 201 or Rule 202 of Regulation 
S-T or apply for an adjustment in filing date pursuant to Rule 13(b) of 
Regulation S-T.  


March 26, 1999





United States Securities
     And Exchange Commission
Washington, D.C.  20549

Re:	Form 10-K
	InterWest Medical Corporation
	Commission File No. 2-82655

Dear Sir:

We are unable to complete our audit of the above registrant and unable to 
furnish our opinion on the registrant's financial statements for the year 
ended December 31, 1998 within the prescribed time period.  

We anticipate completion of our audit and furnishing our opinion on InterWest 
Medical Corporation's financial statements for the year ended December 31, 
1998 by April 14, 1999.  

Sincerely, 

WEAVER AND TIDWELL, L.L.P.



Tommy Lawler

TDL:cm





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