SITEL CORP
8-K, 1997-09-15
BUSINESS SERVICES, NEC
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<PAGE>                                        
                                        
                                        
                                        
                                        
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549
                                        
                                    FORM 8-K
                                        
                                 CURRENT REPORT
                                        
     PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
                                        
                                        
Date of Report (Date of earliest event reported):  September 8, 1997
                                        
                                        
                                SITEL CORPORATION
             (Exact name of registrant as specified in its charter)
                                        
             MINNESOTA                1-12577             47-0684333
  (State  or jurisdiction of       (Commission File     (I.R.S. Employer
 incorporation or organization)          Number)        Identification No.)
                                        
                                        
                               13215 BIRCH STREET
                             OMAHA, NEBRASKA  68164
                                 (402)  963-3010
                                        
                                        
(Address, including zip code, and telephone number, including area code, of
registrant's principal executive offices)
                _________________________________________________
                                        









This 8-K consists of 3 pages.
<PAGE>
ITEM 9.  SALES OF EQUITY SECURITIES PURSUANT TO REGULATION S.

     On September 8, 1997, in connection with the acquisition of all of the
outstanding shares of Telephone Marketing Services (Ireland), Ltd. ("TMS"), an
Ireland corporation, by an affiliated company of the registrant, the registrant
issued 96,667 shares of its Common Stock to the owners of TMS.  The issued 
shares were sold outside the United States in reliance on multiple exemptions 
from registration, including without limitation Regulation S.
<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.


Date:  September 15, 1997          SITEL Corporation

                              By:  /s/Barry S. Major
                                   ______________________________________
                                   Barry S. Major,
                                   Executive Vice President-Finance,
                                   Chief Financial Officer, and Secretary



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