TV COMMUNICATIONS NETWORK INC
10QSB/A, 1997-01-28
TELEVISION BROADCASTING STATIONS
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                            Form 10-QSB/A
                                  
   U.S. Securities and Exchange Commission Washington, D.C. 20549
                                  
  [X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
                                  
                        EXCHANGE ACT OF 1934
                                  
          For the quarterly period ended September 30, 1996
                                  
                                 OR
                                  
[  ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT
                                  
         For the transition period from ________ to ________
                                  
                   Commission File Number 0-18612
                                  
                   TV COMMUNICATIONS NETWORK, INC.
  (Exact Name of Small Business Issuer as Specified in its Charter)
                                  

         COLORADO                             84-1062555
    (State or other Jurisdiction of         (I.R.S.  Employer
    Incorporation or Organization)           Identification No.)
                                  
       10020 East Girard Avenue, #300, Denver, Colorado 80231
                   (Address  of  Principal Executive  Offices)   (Zip
Code)
                                  
   Issuer's telephone number, including area code:  (303) 751-2900
                                  
(Previous Address)                                (Previous Zip Code)
                                  
                                  
Check  whether the Issuer (1) filed all reports required to be  filed
by  Section  13  or 15 (d) of the Exchange Act, during  the  past  12
months  and (2) has been subject to the filing requirements  for  the
past 90 days.  Yes    X            No_____

State  the  number  of  shares outstanding of each  of  the  Issuer's
classes of common stock, as of the latest practicable date:

There  were  17,981,133 shares of the Issuer's common stock,  at  par
value of $.0005 per share, outstanding as of September 30, 1996.



<TABLE> <S> <C>

<ARTICLE> 5
       
<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   6-MOS
<FISCAL-YEAR-END>                          MAR-31-1997             MAR-31-1997
<PERIOD-END>                               SEP-30-1996             SEP-30-1996
<CASH>                                         920,236                 920,236
<SECURITIES>                                 2,275,127               2,275,127
<RECEIVABLES>                                   63,071                  63,071
<ALLOWANCES>                                         0                       0
<INVENTORY>                                    152,364                 152,364
<CURRENT-ASSETS>                             6,358,899               6,358,899
<PP&E>                                       2,773,477               2,773,477
<DEPRECIATION>                                 378,352                 378,352
<TOTAL-ASSETS>                              14,107,735              14,107,735
<CURRENT-LIABILITIES>                        4,393,394               4,393,394
<BONDS>                                              0                       0
                                0                       0
                                    960,813                 960,813
<COMMON>                                         9,016                   9,016
<OTHER-SE>                                           0                       0
<TOTAL-LIABILITY-AND-EQUITY>                14,107,735              14,107,735
<SALES>                                         66,625                 310,216
<TOTAL-REVENUES>                               642,785               1,430,582
<CGS>                                                0                       0
<TOTAL-COSTS>                                1,148,653               2,004,743
<OTHER-EXPENSES>                                     0                       0
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                              33,827                  70,768
<INCOME-PRETAX>                              (539,695)               (644,929)
<INCOME-TAX>                                    77,872                  77,872
<INCOME-CONTINUING>                                  0                       0
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                 (617,567)               (722,751)
<EPS-PRIMARY>                                    (.03)                   (.04)
<EPS-DILUTED>                                    (.03)                   (.04)
        

</TABLE>


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