WORLDWIDE GOLF RESOURCES INC
NT 10-K, 1998-03-31
BLANK CHECKS
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       FORM 12b-25: NOTIFICATION OF LATE FILING OF 1934 ACT REPORTS
                  U.S. SECURITIES AND EXCHANGE COMMISSION
                          WASHINGTON, D.C.  20549

FORM 10-K                               SEC FILE NUMBER 033-12664-D
                                        CUSIP NUMBER 981595 10 1

                        NOTIFICATION OF LATE FILING
                                (Check One)

[x]Form 10-K, [ ]Form 20-F, [ ]Form 11-K, [ ] 10-q
[ ]Form N-SAR

For Period Ended:   December 31, 1997

[ ]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:____________________

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:   N/A
- --------------------------------------------------------------------------
Part I - Registrant Information

Worldwide Golf Resources, Inc.
(Full Name of Registrant)

(Former Name if Applicable)

1850 E. Flamingo Rd., Suite 111
(Address of U.S. Principal Executive Office) (Street & Number)

Las Vegas, NV 89119
(City, State and Zip Code)
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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;

[X](b) The subject annual 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

<PAGE>

[   ](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 - N/A
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Part IV - Other Information
(1)  Name and telephone number of persons to contact in regard to this
notification:
                Donald J. Stoecklein, President - (702) 866-5880
                  Debra K. Amigone, Secretary   - (702) 866-5880

(2)  Have  all other periodic report required under Section 13 or 15(d)  of
     the Securities Exchange Act of 1934 during the preceding 12 months (or
     for  such shorter period than the registrant was required to file such
     report(s)) been filed?     [X]Yes [ ] No
     If answer is no, identify report(s).

(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 earning 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 applicable, state the  reasons
     why a reasonable estimate of the result can not be made.

                      Worldwide Golf Resources, Inc.
               (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 31, 1997            By:/s/Donald J. Stoecklein
                                      ----------------------------------
                                         Donald J. Stoecklein, President


                                   By:/s/Debra K. Amigone
                                      ----------------------------------
                                         Debra K. Amigone, Secretary
- --------------------------------------------------------------------------
                                 ATTENTION
                                     
INTENTIONAL MISSTATEMENTS OR OMISSION OF FACT CONSTITUTE FEDERAL CRIMINAL
VIOLATIONS (See 18 U.S.C.1001).
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