10-Q/A

                    SECURITIES AND EXCHANGE COMMISSION

                         Washington, D. C.  20549



                                 FORM 10-Q/A

                QUARTERLY REPORT UNDER SECTION 13 OR 15(d)
                  OF THE SECURITIES EXCHANGE ACT OF 1934

For Quarter Ended September 30, 1996   Commission File No.
2-82655

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

           Oklahoma                        75-1864474          
(State or other jurisdiction   (I.R.S. Employer Identification
No.)
of incorporation or organi-
zation)
              Arlington Heights Professional Office Building
          3221 Hulen Street, Suite C, Fort Worth, TX  76107-6193
            (Address of principal executive offices, zip code)

Registrant's telephone number, including area code:  (817)
731-2743

                              Not Applicable                     
         (Former name, former address, and former fiscal year, if
                        changed since last report)

    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       

                  APPLICABLE ONLY TO ISSUERS INVOLVED IN
                     BANKRUPTCY PROCEEDINGS DURING THE
                           PRECEDING FIVE YEARS:

    Indicate by check mark whether the registrant has filed all
documents and reports required to be filed by Sections 12, 13 or
15(d) of the Securities Exchange Act of 1934 subsequent to the
distribution of securities under a plan confirmed by a court.  

                             (Not Applicable)

             Yes    X                  No       

                     (APPLICABLE TO CORPORATE ISSUERS)

    Indicate the number of shares outstanding of each of the
issuer's classes of common stock, as of the close of the period
covered by this report.  17,223,036 shares of Common Stock,
$0.001
Par Value.  


                                SIGNATURES



    Pursuant to the requirements of the Securities Exchange Act
of
1934, the registrant has duly caused this report to be signed on
its half by the undersigned thereunto duly authorized. 

                                INTERWEST MEDICAL CORPORATION



                           By:                                   
                                Arch B. Gilbert, President,
                                Chief Executive Officer,
                                Chief Financial Officer, and
                                Chief Accounting Officer

Date:    November 6, 1996

EX-27

 

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