BIG ENTERTAINMENT INC
NT 10-Q, 1996-11-14
PERIODICALS: PUBLISHING OR PUBLISHING & PRINTING
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                     U.S. SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

                                  (CHECK ONE):

                         [X] Form 10-Q and Form 10-QSB

    [ ] Form 10-K and Form 10-KSB [ ] Form 20-F [ ] Form 11-K [ ] Form N-SAR

     For Period Ended:
     [ ] Transition Report on Form 10-K 
     [ ] Transition Report on Form 20-F 
     [ ] Transition Report on Form 11-K 
     [ ] Transition Report on Form 10-Q 
     [ ] Transition Report on Form N-SAR 
     For the Transition Period Ended:
- --------------------------------------------------------------------------------
          Nothing in this Form shall be construed to imply that the 
          Commission has verified any information contained herein.
- --------------------------------------------------------------------------------
     If the notification relates to a portion of the filing checked above, 
identify the Item(s) to which the notification relates: 

- --------------------------------------------------------------------------------
PART I--REGISTRANT INFORMATION
- --------------------------------------------------------------------------------
     Full Name of Registrant
     (Former Name if Applicable)
      BIG ENTERTAINMENT, INC.

     Address of Principal Executive Office (Street and Number)
      2255 GLADES ROAD, SUITE 237 WEST

     City, State and Zip Code
      BOCA RATON, FL  33431

- --------------------------------------------------------------------------------
PART II--RULES 12B-25(B) AND (C)
- --------------------------------------------------------------------------------
If the subject report could not be filed without unreasonable effort or expense 
and the registrant seeks relief pursuant to Rule 12b-25(b), the following 
should be completed. (Check box if appropriate)

     [X]         (a) The reasons described in reasonable detail in Part III of
                     this form could not be eliminated without unreasonable 
                     effort or expense;

     [X]         (b) The subject annual report, semi-annual report, transition
                     report on Form 10-K, Form 20-F, 11-K or Form N-SAR, or 
                     portion thereof will be filed on or before the fifteenth 
                     calendar day following the prescribed due date; or the 
                     subject quarterly report or transition report on Form 10-Q,
                     or portion thereof will be filed on or before the fifth 
                     calendar day following the prescribed due date; and

     [ ]         (c) The accountant's statement or other exhibit required by
                     Rule 12b-25(c) has been attached if applicable.







- --------------------------------------------------------------------------------
PART III--NARRATIVE
- --------------------------------------------------------------------------------
The Registrant has not been able to complete its financial statements within the
prescribed time period. The Registrant is still in the process of compiling
financial statements for the third quarter of 1996 due to delays encountered in
gathering and reporting accurate information for each of the Registrant's four
operating divisions and subsequent events information which is pertinent to the
presentation of such financial statements. This information would not be able to
be gathered without incurring additional unreasonable expense.

<PAGE>
- --------------------------------------------------------------------------------
PART IV--OTHER INFORMATION
- --------------------------------------------------------------------------------
     (1) Name and telephone number of person to contact in regard to this
notification

         MITCHELL RUBENSTEIN                        (407) 998-8000
         -----------------------                    ------------------
                 (Name)                             (Telephone Number)

     (2) Have all other periodic reports required under Section 13 or 15(d) of
the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act
of 1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If the answer is no,
identify report(s).

                                                               [X] Yes   [ ] No

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

                                                               [ ] Yes   [X] No

     If so: attach an 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.




                             BIG ENTERTAINMENT, INC.
                  --------------------------------------------
                  (Name of Registrant as specified in Charter)

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

Date:  11/14/96                    By: /s/ MITCHELL RUBENSTEIN
      ----------------                 -----------------------------------------
                                       Mitchell Rubenstein, Chief
                                            Executive Officer
                                       


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