U.S.  SECURITIES AND EXCHANGE COMMISSION    SEC FILE NUMBER
          Washington, D.C. 20549             
                                              0-14724
                                             
               FORM 12b-25                   CUSIP NUMBER
       NOTIFICATION OF LATE FILING           042624106

:    Form  10-KSB    G   Form 20-F        G   Form  11-K        G
Form 10-Q       G   Form N-SAR
            For the period ended: December 31, 1997


PART I: REGISTRANT INFORMATION
Registrant:          ARNOX CORPORATION
Executive Office:   1612 N. Osceola Avenue
               Clearwater, Florida 34615


PART II: RULES 12b-25(b) & (c)
The subject report could not be filed without unreasonable effort
or  expense and the Registrant therefore seeks relief pursuant to
Rule 12b-25(b).
    (a)    The reasons described in reasonable detail in Part III
     of  this  form  could not be eliminated without unreasonable
     effort or expense;
    (b)     The   subject  annual  report,  semi-annual   report,
     transition report on Form 10-KSB, 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.    Not
     Applicable.


PART III: NARRATIVE

     Registrant  is negotiating a potential business  combination
with some privately-held companies, as authorized by Registrant=s
shareholders  in  the 1996 and 1997 meetings of the  Registrant=s
shareholders.  The current negotiations are still preliminary and
the  parties  have  not yet decided whether  to  proceed  with  a
business  combination.  Registrant believes that such a  decision
will   be   made  soon  and  that  this  decision  could  require
significant  modification of Registrant=s Annual Report  on  Form
10-KSB.   Given this contingency, Registrant cannot  prepare  and
file  this  Annual  Report  on Form 10-KSB  without  unreasonable
effort and expense.


PART IV: OTHER INFORMATION
    (1)   Contact Person:     Ms. Sally Fonner    (813) 443-3434

    (2)Have all periodic reports required under Section 13 or 15(d) of the
       Securities
     Exchange Act of 1934 during the preceding 12 months been filed:  Yes  X
      No
     If not, identify report(s):

    (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        No  X
     [If so, explain the anticipated change, both narratively and
     quantitatively,  and  state the  reasons  why  a  reasonable
     estimate of the results cannot be made.]



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

Date: March 30, 1998                  By:
                                   Sally  Fonner,  President  and
sole Director