MEDMASTER SYSTEMS INC /DE/
10-Q/A, 1996-10-02
SHORT-TERM BUSINESS CREDIT INSTITUTIONS
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SECURITIES AND EXCHANGE COMMISSION   
Washington, D. C. 20549   
   
   
FORM 10-Q/A   
Quarterly Report Pursuant to Section 13 or 15(d)   
of the Securities Exchange Act of 1934   
   
For the quarter ended       
June 30, 1996        
   
Commission File Number          
0-14757   
   
   
MEDMASTER SYSTEMS, INC.   
(Exact name of registrant as specified in its charter)   
   
		   
Delaware						   
(State of incorporation)   
   
No. 87-0400472   
(I.R.S. Employer Identification Number)   
   
     
  2072 North Main   
Logan Utah 				   
(Address of principal executive offices)                	
			    
   
84341   
(Zip Code)   
   
801-753-4101   
Registrant's telephone number, including area code 		
	   
   
Indicate by check mark whether the registrant (1) has filed 
all reports required to be filed   
by Section 13 or    
15(d) of the Securities Exchange Act of 1934 during the 
preceding 12 months (or for such   
shorter period    
that the registrant was required to file such reports), and 
(2) has been subject to such filing    
requirementsfor the past 90 days:   
		   
		Yes     X                  No   
   
   
As of June 30, 1996, outstanding shares of common stock were 
10,844,117.   
   
SIGNATURES   
Pursuant to the requirements of Section 13 of the Securities 
Exchange Act of 1934, the registrant has duly caused this 
Report to be signed on its behalf by the undersigned, 
thereunto duly authorized.   
   
MEDMASTER SYSTEMS, INC. AND SUBSIDIARIES   
   
Date: October 1,  1996	BY____[ SIGNED]____________   
 		    	      David  C.  Marx    
			      President and   
			      Chief Executive Officer   

<TABLE> <S> <C>

<ARTICLE> 5
       
<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   12-MOS
<FISCAL-YEAR-END>                          MAR-31-1997             MAR-31-1996
<PERIOD-END>                               JUN-30-1996             MAR-31-1996
<CASH>                                         229,583                 216,463
<SECURITIES>                                         0                       0
<RECEIVABLES>                                  258,152                 389,888
<ALLOWANCES>                                    37,833                  40,000
<INVENTORY>                                          0                       0
<CURRENT-ASSETS>                               471,804                 587,172
<PP&E>                                         243,859                 270,935
<DEPRECIATION>                                 212,050                 207,068
<TOTAL-ASSETS>                                 571,381                 670,636
<CURRENT-LIABILITIES>                          922,586                 942,430
<BONDS>                                              0                       0
<COMMON>                                       108,441                 108,441
                                0                       0
                                          0                       0
<OTHER-SE>                                   (459,646)               (380,235)
<TOTAL-LIABILITY-AND-EQUITY>                   571,381                 670,636
<SALES>                                        390,624               1,113,729
<TOTAL-REVENUES>                               392,369               1,133,244
<CGS>                                          279,979                 669,932
<TOTAL-COSTS>                                  281,284               1,318,571
<OTHER-EXPENSES>                               179,529                 121,696
<LOSS-PROVISION>                                     0                (30,970)
<INTEREST-EXPENSE>                              10,206                 129,352
<INCOME-PRETAX>                               (79,410)               (326,538)
<INCOME-TAX>                                         0                       0
<INCOME-CONTINUING>                           (79,410)               (326,538)
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0               2,854,831
<CHANGES>                                            0                       0
<NET-INCOME>                                  (79,410)               2,528,293
<EPS-PRIMARY>                                    (.01)                     .23
<EPS-DILUTED>                                    (.01)                     .23
        

</TABLE>


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