FINANCIAL PERFORMANCE CORP
NT 10-K, 1997-12-23
MANAGEMENT CONSULTING SERVICES
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		SECURITIES AND EXCHANGE COMMISSION

		    Washington, D.C.  20549

			FORM 12b-25

		Commission File Number 0-16530

(Check One):  [X]  Form 10-K and Form 10-KSB  [_]  Form 11-K  [_]  Form 20-F
[   ] Form 10-Q and Form 10-QSB  [_]  Form N-SAR

For Period Ended: September 30, 1997

[_] Transition Report on Form 10-K and Form 10-KSB
[_] Transition Report on Form 10-Q and Form 10-QSB
[_] Transition Report on Form 20-F
[_] Transition Report on Form N-SAR
[_] Transition Report on Form 11-K

For the Transition Period Ended: ______________________________

Read attached instruction sheet 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 notification relates: 
________________________________________________________
______________________________________________________________________________



	Part I.  Registrant Information

Full name of Registrant:   FINANCIAL PERFORMANCE CORPORATION             
			   ----------------------------------
Former name if applicable: N/A
			   ----
Address of principal executive office (Street and number):  335 Madison Avenue
							    ------------------
City, State and Zip Code:   New York, New York 10017
			    ------------------------

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	Part II.  Rule 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 appropriate box.)

[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 annual report, semi-annual report, transition report 
	     on Forms 10-K, 10-KSB, 20-F, 11-K or Form N-SAR, or portion thereof
	     will be filed on or before the 15th calendar day following the 
	     prescribed due date; or the subject quarterly report or transition
	     report on Form 10-Q, 10-QSB, 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

State below in reasonable detail the reasons why Forms 10-K, 10-KSB, 11-K, 20-F,
10-Q, 10-QSB, N-SAR or the transition report portion thereof could not be filed
within the prescribed time period.  (Attach extra sheets if needed.)

Financial Performance Corporation (the "Company") is not able to file its Annual
Report on Form 10-KSB for the fiscal year ended September 30, 1997 without 
unreasonable effort or expense due to unforeseen circumstances encountered in
connection with reporting its unaudited results of operations for such period.


	Part IV.  Other Information

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

         William F. Finley       (212)              557-0401
	------------------------------------------------------------
            (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

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(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.


                          FINANCIAL PERFORMANCE 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:   December 22, 1997       By: /s/
	-----------------	--------------------------------------
				William F. Finley
     				Chief Executive Officer and President



	ATTENTION

Intentional misstatements or omissions of fact constitute Federal criminal
violations (see 18 U.S.C. ss.1001).




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