SITEL CORP
10-Q/A, 1997-03-05
BUSINESS SERVICES, NEC
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<PAGE>
                    	SECURITIES AND EXCHANGE COMMISSION	
	                         Washington, D.C. 20549


                               	FORM 10-Q/A

            Quarterly Report Pursuant to Section 13 or 
     [ X ]  15(d) of the Securities Exchange Act of 1934
     
For the quarterly period ended November 30, 1996
Commission File Number 1-12577


                            SITEL CORPORATION
	(Exact name of registrant as specified in its charter)


         Minnesota                                             47-0684333
(State or jurisdiction of                                 (I.R.S. Employer
incorporation or organization)                            Identification No.) 


                           	13215 Birch Street
	                         Omaha, Nebraska 68164
	                            (402) 963-6810           
 (Address, including zip code, and telephone number, including area code, of
  registrant's principal executive offices)


	Indicate by check mark whether the registrant (1) has filed all reports
 required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
 1934 during the preceding 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.  YES   X   NO      

	As of January 10, 1997, the Company had 58,873,359 shares of Common Stock
 outstanding.

	This 10-Q/A consists of 4 pages.
<PAGE>

The Registrant hereby amends its Form 10Q for the period ended November 30,
1996 to refile the Financial Data Schedule as Exhibit 27.                      




<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:  February 5, 1997                        		SITEL Corporation


                                          					By:/s/ Donald J. Vrana		
                                                  ----------------------------- 
				                                              Donald J. Vrana
                                                  Vice President and Corporate
                                                  Controller
				                                              (Principal Accounting
                                                  Officer)					

<TABLE> <S> <C>

<ARTICLE>5
<LEGEND>
                              EXHIBIT 27

This Schedule contains summary financial information extracted from the
consolidated condensed balance sheets and consolidated condensed statements
of income found on pages 2 and 3 of the Company's Form 10-Q for the year-to-
date, and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
       
	<S>			                       <C>
	<PERIOD-TYPE>                  		 6-mos
	<FISCAL-YEAR-END>           	May-31-1997
	<PERIOD-END>                	Nov-30-1996
	<CASH>                         11,898,731
	<SECURITIES>   	     				       1,075,061
	<RECEIVABLES>       	          81,466,070
	<ALLOWANCES>                    1,297,370
	<INVENTORY> 		                          0
	<CURRENT-ASSETS>        					  98,454,347
	<PP&E>				                     52,518,771
	<DEPRECIATION>			                       0
	<TOTAL-ASSETS>        					   204,588,887
	<CURRENT-LIABILITIES>          57,074,447
	<BONDS>                                 0
	                   0
	                             0
	<COMMON>      		                   58,870
	<OTHER-SE>			                 125,496,113
	<TOTAL-LIABILITY-AND-EQUITY>  204,588,887
	<SALES> 			                   177,598,941
	<TOTAL-REVENUES> 		           177,598,941
	<CGS>						                   159,864,622
	<TOTAL-COSTS> 		              159,864,622
	<OTHER-EXPENSES>	 	            (6,848,562)
	<LOSS-PROVISION> 		                     0
	<INTEREST-EXPENSE> 	                    0
	<INCOME-PRETAX>         		     10,885,757
	<INCOME-TAX>                    6,043,747
	<INCOME-CONTINUING>             4,800,122
	<DISCONTINUED>                          0
	<EXTRAORDINARY> 		                      0
	<CHANGES> 			                           0
	<NET-INCOME>			                 4,800,122
	<EPS-PRIMARY>                         .07
	<EPS-DILUTED>      		                 .07



        

</TABLE>


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