ELLIOTT ASSOCIATES LP
SC 13G, 1998-07-27
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                    UNITED STATES
         SECURITIES AND EXCHANGE COMMISSION
               Washington, D.C.  20549

                    SCHEDULE 13G
                  (RULE 13d - 102)

Information to be included in statements filed pursuant to
13d-1(b), (c) and (d) and amendments thereto filed pursuant to
13d-2(b)
(Amendment No.     )*

Workflow Management Inc.
(Name of Issuer)

Common Stock, $.001 par value
(Title of Class of Securities)

98137N109
(CUSIP Number)

Martin D. Sklar, Esq., Kleinberg, Kaplan, Wolff & Cohen, P.C.,
551 Fifth Avenue, 18th Floor, New York, New York  10176, Tel:
(212) 986-6000
(Name, Address and Telephone Number of Person Authorized to
Receive Notices and Communications)

July 20, 1998
(Date of Event which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to
which this Schedule is filed:

 Rule 13d-1(b)
 Rule 13d-1(c)
 Rule 13d-1(d)

Note:  Six copies of this statement, including all exhibits,
should be filed with the Commission.  See Rule 13d-7(b) for
other parties to whom copies are to be sent.

*The remainder of this cover page shall be filled out for a
reporting person's initial filing on this form with respect to
the subject class of securities, and for any subsequent
amendment containing information which would alter disclosures
provided in a prior cover page.

The information required on the remainder of this cover page
shall not be deemed to be "filed" for the purpose of Section
18 of the Securities Exchange Act of 1934 ("Act") or otherwise
subject to the liabilities of that section of the Act but
shall be subject to all other provisions of the Act (however,
see the Notes).

(Continued on the Following Pages)
(Page 1 of 10 Pages)<PAGE>
1    NAMES OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES
     ONLY)
          Elliott Associates, L.P., a Delaware Limited
          Partnership

2    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
     (a) 
     (b) 

3    SEC USE ONLY

4    CITIZENSHIP OR PLACE OF ORGANIZATION
          Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON
WITH

5    SOLE VOTING POWER

          462,089

6    SHARED VOTING POWER

          0

7    SOLE DISPOSITIVE POWER

          462,089

8    SHARED DISPOSITIVE POWER

          0

9    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING
     PERSON

          462,089

10   CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9)
     EXCLUDES CERTAIN SHARES* 

11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

          3.16%

12   TYPE OF REPORTING PERSON*

          PN

*SEE INSTRUCTIONS BEFORE FILLING OUT!
INCLUDE BOTH SIDES OF THE COVER PAGE, RESPONSES TO ITEMS 1-10
(INCLUDING THE CERTIFICATION IN ITEM 10(a) or 10(b) AS
APPLICABLE), AND THE SIGNATURE ATTESTATION.
<PAGE>
1    NAMES OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES
     ONLY)

          Westgate International, L.P., a Cayman Islands
          Limited Partnership

2    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
     (a) 
     (b) 

3    SEC USE ONLY

4    CITIZENSHIP OR PLACE OF ORGANIZATION

          Cayman Islands, British West Indies

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON
WITH

5    SOLE VOTING POWER

          0

6    SHARED VOTING POWER

          466,366

7    SOLE DISPOSITIVE POWER

          0

8    SHARED DISPOSITIVE POWER

          466,366

9    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING
     PERSON

          466,366

10   CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9)
     EXCLUDES CERTAIN SHARES* 

11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

          3.19%

12   TYPE OF REPORTING PERSON*

          PN

*SEE INSTRUCTIONS BEFORE FILLING OUT!
INCLUDE BOTH SIDES OF THE COVER PAGE, RESPONSES TO ITEMS 1-10
(INCLUDING THE CERTIFICATION IN ITEM 10(a) or 10(b) AS
APPLICABLE), AND THE SIGNATURE ATTESTATION.
<PAGE>
1    NAMES OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES
     ONLY)

          Martley International, Inc., a Delaware corporation

2    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
     (a) 
     (b) 

3    SEC USE ONLY

4    CITIZENSHIP OR PLACE OF ORGANIZATION

          Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON
WITH

5    SOLE VOTING POWER

          0

6    SHARED VOTING POWER

          466,366

7    SOLE DISPOSITIVE POWER

          0

8    SHARED DISPOSITIVE POWER

          466,366

9    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING
     PERSON

          466,366

10   CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9)
     EXCLUDES CERTAIN SHARES* 

11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

          3.19%

12   TYPE OF REPORTING PERSON*

          CO

*SEE INSTRUCTIONS BEFORE FILLING OUT!
INCLUDE BOTH SIDES OF THE COVER PAGE, RESPONSES TO ITEMS 1-10
(INCLUDING THE CERTIFICATION IN ITEM 10(a) or 10(b) AS
APPLICABLE), AND THE SIGNATURE ATTESTATION.
<PAGE>
ITEM 1(a).Name of Issuer:

          Workflow Management Inc. (the "Issuer")

Item 1(b).Address of Issuer's Principal Executive Offices:

          240 Royal Palm Way
          Palm Beach, Florida 33480

Item 2(a).Name of Person Filing:

     The names of the persons filing this statement on Schedule
     13G are:  Elliott Associates, L.P., a Delaware limited
     partnership, and its wholly-owned subsidiaries
     ("Elliott"), Westgate International, L.P., a Cayman
     Islands limited partnership ("Westgate"), and Martley
     International, Inc., a Delaware corporation ("Martley"). 
     Paul E. Singer ("Singer") and Braxton Associates, L.P., a
     Delaware limited partnership ("Braxton LP"), which is
     controlled by Singer, are the general partners of Elliott. 
     Hambledon, Inc., a Cayman Islands corporation
     ("Hambledon"), is the sole general partner of Westgate. 
     Martley is the investment manager for Westgate.  Martley
     expressly disclaims equitable ownership of and pecuniary
     interest in any Common Stock.

Item 2(b).Address of Principal Business Office or, if None,
          Residence:

ELLIOTT

          The business address of Elliott is 712 Fifth
     Avenue, 36th Floor, New York, New York 10019.

SINGER

          The business address of Singer is 712 Fifth Avenue,
     36th Floor, New York, New York 10019.

BRAXTON LP

          The business address of Braxton LP is 712 Fifth
     Avenue, 36th Floor, New York, New York 10019.

WESTGATE

          The business address of Westgate is Westgate
     International, L.P., c/o Midland Bank Trust Corporation
     (Cayman) Limited, P.O. Box 1109, Mary Street, Grand
     Cayman, Cayman Islands, British West Indies.

HAMBLEDON

          The business address of Hambledon is
     Hambledon, Inc., c/o Midland Bank Trust Corporation
     (Cayman) Limited, P.O. Box 1109, Mary Street, Grand
     Cayman, Cayman Islands, British West Indies.

MARTLEY

          The business address of Martley is 712 Fifth Avenue,
     36th Floor, New York, New York 10019.  

Item 2(c).Citizenship:

          Elliott is a limited partnership formed under the
     laws of Delaware.

          Westgate is a limited partnership formed under the
     laws of the Cayman Islands, British West Indies.

          Martley is a corporation formed under the laws of
     Delaware.

Item 2(d).Title of Class of Securities

          Common Stock, $.001 par value (the "Common Stock")

Item 2(e).CUSIP Number: 98137N109

Item 3.   If This Statement is Filed Pursuant to Rule 13d-
          1(b), or 13d-2(b) or (c), Check Whether the Person
          Filing is a:

     (a)     Broker or dealer registered under Section 15 of
             the Exchange Act.

     (b)     Bank as defined in Section 3(a)(6) of the
             Exchange Act.

     (c)     Insurance company defined in Section 3(a)(19)
             of the Exchange Act.

     (d)     Investment company registered under Section 8
             of the Investment Company Act.

     (e)     An investment adviser in accordance with Rule
             13d-1(b)(1)(ii)(E).

     (f)     An employee benefit plan or endowment fund in
             accordance with Rule 13d-1(b)(1)(ii)(F).

     (g)     A parent holding company or control person in
             accordance with Rule 13d-1(b)(1)(ii)(G).

     (h)     A savings association as defined in Section
             3(b) of the Federal Deposit Insurance Act.

     (i)     A church plan that is excluded from the
             definition of an investment company under
             Section 3(c)(14) of the Investment Company Act;

     (j)     Group, in accordance with Rule
             13d-1(b)(1)(ii)(J).

     If this statement is filed pursuant to Rule 13d-1(c),
     check this box  

<PAGE>
Item 4.   Ownership.

     Provide the following information regarding the aggregate
number and percentage of the class of securities of the issuer
identified in Item 1.

     (a)  Amount beneficially owned:

          Elliott has beneficial ownership of 462,089 shares
          of Common Stock

          Westgate and Martley together own 466,366 shares of
          Common Stock.

     (b)  Percent of class:

          Elliott's beneficial ownership of 462,089 shares of
          Common Stock constitutes 3.16% of all of the
          outstanding shares of Common Stock.

          Westgate and Martley's aggregate beneficial
          ownership of 466,366 shares of Common Stock,
          constitutes 3.19% of all of the outstanding shares
          of Common Stock. 

          Together, the Reporting Persons' beneficial
          ownership of 928,455 shares of Common Stock
          constitutes 6.35% of all of the outstanding shares
          of Common Stock.

     (c)  Number of shares as to which such person has:

          (i)  Sole power to vote or to direct the vote

             Elliott has sole power to vote or direct the
             vote of 462,089 shares of Common Stock.

          (ii)  Shared power to vote or to direct the vote

             Westgate and Martley together have shared power
             to vote or direct the vote of 466,366 shares of
             Common Stock.

          (iii)  Sole power to dispose or to direct the
          disposition of

             Elliott has sole power to dispose or direct the
             disposition of 462,089 shares of Common Stock.

          (iv)  Shared power to dispose or to direct the
          disposition of

             Westgate and Martley together have shared power
             to dispose or direct the disposition of 466,366
             shares of Common Stock.

Item 5.   Ownership of Five Percent or Less of a Class.

     If this statement is being filed to report the fact that
as of the date hereof the reporting person has ceased to be the
beneficial owner of more than five percent of the class of
securities, check the following [   ].

Item 6.   Ownership of More than Five Percent on Behalf of
          Anther Person.

          Not applicable.

Item 7.   Identification and Classification of the Subsidiary
          Which Acquired the Security Being Reported on by
          the Parent Holding Company.

          Not applicable.

Item 8.   Identification and Classification of Members of the
          Group.

          Not applicable.

Item 9.   Notice of Dissolution of Group.

          Not applicable.

Item 10.  Certification.

          By signing below I certify that, to the best of my
          knowledge and belief, the securities referred to
          above were not acquired and are not held for the
          purpose of or with the effect of changing or
          influencing the control of the issuer of the
          securities and were not acquired and are not held
          in connection with or as a participant in any
          transaction having that purpose or effect.
<PAGE>
                      SIGNATURE

     After reasonable inquiry and to the best of its knowledge
and belief, each of the undersigned certifies that the
information with respect to it set forth in this statement is
true, complete, and correct.


Dated: July 27, 1998     ELLIOTT ASSOCIATES, L.P.


                         By:/s/ Paul E. Singer         
                              Paul E. Singer
                              General Partner


                         WESTGATE INTERNATIONAL, L.P.

                         By:  Martley International, Inc.,
                              as Investment Manager


                         By:/s/ Paul E. Singer         
                              Paul E. Singer
                              President


                         MARTLEY INTERNATIONAL, INC.


                         By:/s/ Paul E. Singer         
                              Paul E. Singer
                              President
<PAGE>
                      EXHIBIT A

               JOINT FILING AGREEMENT

     The undersigned hereby agree that the statement on
Schedule 13G with respect to the Common Stock of Workflow
Management Inc., dated July 27, 1998 is, and any further
amendments thereto signed by each of the undersigned shall be,
filed on behalf of each of the undersigned pursuant to and in
accordance with the provisions of Rule 13d-1(k) under the
Securities Exchange Act of 1934, as amended.


Dated: July 27, 1998     ELLIOTT ASSOCIATES, L.P.


                         By:/s/ Paul E. Singer           
                              Paul E. Singer
                              General Partner


                         WESTGATE INTERNATIONAL, L.P.

                         By:  Martley International, Inc.,
                              as Investment Manager


                         By:/s/ Paul E. Singer           
                              Paul E. Singer
                              President


                         MARTLEY INTERNATIONAL, INC.


                         By:/s/ Paul E. Singer           
                              Paul E. Singer
                              President



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