ENVIRONMENTAL TECHNOLOGIES CORP
10-K/A, 1997-05-22
CHEMICALS & ALLIED PRODUCTS
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               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549

                            FORM 10-K/A

          [ X ] Annual Report Under Section 13 or 15(d) of the
                Securities Exchange Act of 1934 for the Fiscal
                Year Ended September 30, 1996

          [   ] Transition Report Under Section 13 or 15(d) of
                the Securities Exchange Act of 1934 for the
                Transition Period from _________ to _________.

                Commission File Number   0-20986

                  ENVIRONMENTAL TECHNOLOGIES CORP.
          (Name of Registrant as Specified in Its Charter)

          Delaware                                22-3005943

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

          550 James Street
          Lakewood, New Jersey                    08701

(Address of Principal Executive Offices)       (Zip Code)


                         (908) 370-3400

        (Issuer's Telephone Number, Including Area Code)

     Securities registered under Section 12(b) of the Securities
     Exchange Act of 1934:

                                        Name of Each Exchange
          Title of Each Class           On Which Registered 

                              NONE

     Securities registered pursuant to Section 12(g) of the
     Securities Exchange Act of 1934:

             Common Stock, par value $.01 per share

     Check whether the registrant:  (1) filed all reports
required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the past 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.  XX  Yes        No

<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, in
the Township of Lakewood, State of New Jersey on the 22nd day of
May, 1997.

                             ENVIRONMENTAL TECHNOLOGIES CORP.


                             BY: /s/George Cannan, Sr.
                                 ---------------------
                                 GEORGE CANNAN, SR., Chairman


<PAGE>

This amendment is filed to amend Part IV to add the report of Yohalem Gillman
& Company, LLP which is attached hereto.

<PAGE>

                      Yohalem Gillman & Company, LLP
                       Certified Public Accountants

                             477 Madison Avenue
                          New York, New York 10022

                                 (212) 371-2100

                        Independent Auditor's Report


Fulcircle Recyclers, Inc.

We have audited the balance sheet of Fulcircle Recyclers, Inc. as
of September 30, 1995, and the related statements of income and
retained earnings, and cash flows for the year then ended (not
presented separately herein).  These financial statements are the
responsibility of the Company's management.  Our responsibility
is to express an opinion on these financial statements based on
our audit.

We conducted our audit in accordance with generally accepted
auditing standards.  Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether
the financial statements are free of material misstatement.  An
audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements.  An
audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating
the overall financial statement presentation.  We believe that
our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above
present fairly, in all material respects, the financial position
of Fulcircle Recyclers, Inc. as of September 30, 1995 and the
results of its operations and its cash flows for the year then
ended in conformity with generally accepted accounting
principles.

The Company agreed to merge with Environmental Technologies Corp.
in an acquisition accounted for using the pooling of interest
method.

                              Yohalem Gillman & Company LLP
                              Certified Public Accountants

New York, New York
December 30, 1995



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