ENVIRONMENTAL MONITORING & TESTING CORPORATION
10QSB/A, 1997-02-20
CONSTRUCTION - SPECIAL TRADE CONTRACTORS
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               U.S. SECURITIES AND EXCHANGE COMMISSION
                       Washington, D.C.  20549
  
                              FORM 10-QSB

             QUARTERLY REPORT UNDER SECTION 13 OR 15 (d)
               OF THE SECURITIES EXCHANGE ACT OF 1934

          For the quarterly period ended: December 31, 1996
                   Commission File Number 0-18296

        (Exact name of registrant as specified in its charter)

            ENVIRONMENTAL MONITORING & TESTING CORPORATION

                                 
       Delaware                                   62-1265486
- ---------------------                          ------------------
(State of Incorporation)     (I.R.S. Employer Identification No.)

          825 Main Street South, New Ellenton, SC  29809
             (Address of principal executive offices)
                                 
Registrant's telephone number, including area code:(803)652-2718
                              
Check whether the issuer (1) 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
requirements for the past 90 days.          Yes     X     No                
                                 
                                 
Title of each clas                Outstanding at January 31, 1997
  Common stock,                             3,825,383
  par value $0.01

Transitional Small Business Disclosure Format (Check one)       Yes         
  No      X
   
<PAGE>

                                               Part III
Item. 1           Index to Exhibits

Article 5 Financial Data Schedule           Exhibit 27

<PAGE>

                            SIGNATURES

Pursuant to the requirements 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.



                      Environmental Monitoring
                        & Testing Corporation
                            (Registrant)


Date: February 2, 1997                        By: /s/ George J. Georges    
                  
                                   George J. Georges, President and CEO
                                           (Principal Executive Officer)


                                              By: /s/ Stephen A. Lassak    
                   
                              Stephen A. Lassak, Vice President and CFO
                                          (Principal Accounting Officer)


<TABLE> <S> <C>

<ARTICLE> 5
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-30-1997
<PERIOD-END>                               DEC-31-1996
<CASH>                                         215,882
<SECURITIES>                                         0
<RECEIVABLES>                                   30,935
<ALLOWANCES>                                         0
<INVENTORY>                                      4,000
<CURRENT-ASSETS>                               262,870
<PP&E>                                       1,090,701
<DEPRECIATION>                                 663,704
<TOTAL-ASSETS>                                 689,867
<CURRENT-LIABILITIES>                           15,146
<BONDS>                                              0
                                0
                                          0
<COMMON>                                     1,828,021
<OTHER-SE>                                 (1,153,300)
<TOTAL-LIABILITY-AND-EQUITY>                   689,867
<SALES>                                         83,589
<TOTAL-REVENUES>                                83,589
<CGS>                                          123,329
<TOTAL-COSTS>                                  123,329
<OTHER-EXPENSES>                               (1,860)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                               (37,880)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (37,880)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (37,880)
<EPS-PRIMARY>                                    (.01)
<EPS-DILUTED>                                    (.01)
        

</TABLE>


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