FOCUS ENHANCEMENTS INC
NT 10-Q, 2000-08-15
COMPUTER COMMUNICATIONS EQUIPMENT
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                   U. S. SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C. 20549
                                  FORM 12b-25

                          Notification Of Late Filing
                                      of
              Form 10-QSB for Fiscal Quarter Ended June 30, 2000


Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.

                         Commission File Number 1-11860
                         ------------------------------





Part I.  REGISTRANT INFORMATION.

                           FOCUS ENHANCEMENTS, INC.
                (Name of Small Business Issuer in its Charter)

           Delaware                                        04-3186320
(State or Other Jurisdiction of                         (I.R.S. Employer
Incorporation or Organization)                         Identification No.)

                               600 RESEARCH DRIVE
                        WILMINGTON, MASSACHUSETTS 01887
                    (Address of Principal Executive Offices)
                                 (978) 988-5888
                (Issuer's Telephone Number, Including Area Code)
<PAGE>

Part II. RULES 12B-25(B) AND (C).

The registrant hereby seeks relief under Rule 12b-25(b) and in support thereof
states that:

     (a)  The reasons for the late filing of the subject report that are
          described in Part III of this form could not be eliminated without
          unreasonable effort or expense; and

     (b)  The subject Annual Report on Form 10-QSB will be filed on or before
          the fifth calendar day following the due date.

Part III. NARRATIVE.

     FOCUS Enhancements, Inc. (the "Company") is unable to meet its filing
     requirement for the Form 10-QSB for the quarter ended June 30, 2000,
     without unreasonable effort or expense. Pursuant to SAB 101, the Company
     will be restating its financial statements for the second and third
     quarters of 1999. At present, the Company does not believe that said
     expected restatement will have any significant impact on previously-
     reported net income for these quarters. Additional detail, when finalized,
     will be provided in the 10-Q. Having to prepare financial statements for
     three quarters, the Company is unable to complete on a timely basis, the
     second quarter's financial statements and related disclosures that are to
     be included in the Company's Form 10-QSB for the quarter ended June 30,
     2000.

     Thus, additional time is required for the company to complete the closing
     of its books and prepare its financial statements for the quarter ended
     June 30, 2000.

Part IV. OTHER INFORMATION.

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

          Christopher P. Ricci                          (978) 988-5888
                (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 during the preceding 12 months
          been filed?

            (X) Yes                                       ( ) No

     (3)  Is it anticipated that any significant change in results of operations
          from the corresponding period for the last year will be reflected by
          the earnings statements to be included in the subject report?

            (X) Yes (see explanation below)           ( ) No

     If so, attach 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:

     It is anticipated that Operational results for the first six months will be
as follows. For the six months ending June 30,00 Net Sales were $8,014,000 as
compared to $9,144,000 for the first six months of 1999. For the six months
ending June 30,00 the Company will report a Net Loss of ($2,691,549) compared to
June 30,99 Net Income of $157,683.

     Focus Enhancements, Inc. has caused this notification to be signed on its
behalf by the undersigned thereunto duly authorized.

Dated: August 15, 2000           By /s/ BRETT MOYER
                                    ---------------
                                    Brett Moyer
                                    Executive Vice President and
                                    Chief Operating Officer


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