GATEFIELD CORP
NT 10-K, 1999-04-01
ELECTRONIC COMPUTERS
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                    U.S. Securities and Exchange Commission
                               Washington, D.C.

                                                               SEC File Number
                          NOTIFICATION OF LATE FILING            13244
                                                               CUSIP Number
                                                                 367339108

         [X] Form 10-K  [ ] Form 11-K  [ ] Form 28-F  [ ] Form 18-Q

                    For period ended:     December 31, 1998
                                     ------------------------------

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 READ INSTRUCTIONS (ON BACK PAGE) BEFORE PREPARING FORM. PLEASE TYPE OR PRINT

    Nothing in this Form shall be construed to imply that the Commission
               has verified any information contained herein.
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If the certification relates to a portion of the filing checked above, identify
the item(s) to which the notification relates:     entire report
                                              ---------------------------------

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PART I -- REGISTRANT INFORMATION
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Full Name of Registrant      GateField Corporation


Former Name if Applicable

Address of Principal Executive Officer (Street and Number)

                             47100 Bayside Parkway

City, State and Zip Code

                             Fremont, CA  94538

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PART II -- RULES 12b-25 (b) AND (c)
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     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 around report / portion thereof will be filed on or
     before the fifteenth calendar day following the prescribed 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(s) has been attached if applicable.

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PART III -- NARRATIVE
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State below in reasonable detail the reason why the Form 10-K, 11-K, 28-F or
10-Q or portion thereof, could not be filed within the prescribed time period.

     The Form 10-K could not be filed within the prescribed time period due 
to the complexity of the financial accounting issues arising from the sale of 
the Company's businesses in 1998 and the multiple equity and debt financings 
and conversions that occurred in 1997 and 1998.  In addition, the Company's 
independent auditors have been unable to complete their audit and furnish 
their report on the annual financial statements due to these issues.

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PART IV -- OTHER INFORMATION
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(1)  Name and telephone number of person to contact in regard to this
     notification.

     James B. Boyd                510                   623-4400
     -------------------------------------------------------------------------
     (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).
                                                               [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.

     GateField Corporation
     -------------------------------------------------------------------------
     Name of Registrant as specified in charter

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

Date: April 1, 1999            By: /s/ James B. Boyd, Chief Accounting Officer
     -------------------------     --------------------------------------------
                                        James B. Boyd, Chief Accounting Officer

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.

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