INTERWEST HOME MEDICAL INC
NT 10-K, 1998-12-30
HOME HEALTH CARE SERVICES
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TYPE:  NT 10-K
 SEQUENCE:  1

                    U.S. SECURITIES AND EXCHANGE COMMISSION
                               WASHINGTON, D.C.

                                  FORM 12b-25

NOTIFICATION OF LATE FILING                           SEC File Number 0-14189


[x] Form 10-K and Form  10-KSB [ ] Form 20-F [ ] Form 10-Q and Form  10-QSB [ ]
Form N-SAR

     For Period Ended: September 30, 1998 [x] Transition Report on Form 10-Q [ ]
     Transition  Report  on  Form  10-K [ ]  Transition  Report  on  Form  N-SAR
     Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ]

     For the Transition Period Ended:_________________

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     Nothing in this form shall be  construed to imply that the  Commission  has
verified any information contained herein.

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     If the  notification  relates  to a portion of the  filing  checked  above,
identify the Item(s) to which the notification relates:

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                        Part I - Registrant Information

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Full Name of Registrant: Interwest Home Medical, Inc.
Former Name if applicable:
Address of Principal Executive Office:

             235 East 6100 South
             Salt Lake City, UT 84107

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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.

[ ] (a) The  reasons  described  in  reasonable  detail in Part III of this form
could not be eliminated without unreasonable effort or expense;




<PAGE>



[x] (b) The subject annual report, semi-annual report, transition report on Form
10-K,  Form 20-F,  11-K or 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 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.

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                             Part III - Narrative

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     State below in reasonable detail the reasons why Form 10-K and Form 10-KSB,
20-F,  11-K, 10-Q and Form 10-QSB,  N-SAR,  or the transition  report or portion
thereof could not be filed within the prescribed period.

     The Company  desires an extension  for filing its form 10KSB as  additional
time is required to finalize the consolidation of the Company's subsidiaries and
the audit procedures have not been completed for the Company's annual audit.

===============================================================================

                          Part IV - Other Information

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

             James E. Robinson, Chief Executive Officer
             235 East 6100 South
             Salt Lake City, UT 84107
             (801) 261-5100

     (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    Presently unknown.



<PAGE>


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


Date: December 29, 1998             By:    /s/ James E. Robinson
                                          James E. Robinson
                                          Chief Executive Officer

===============================================================================

                                   ATTENTION

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








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