U.S. SECURITIES AND EXCHANGE COMMISSION
                     Washington, DC  20549
                               
                          FORM 10-KSB/A

(Mark One)
x    ANNUAL REPORT PURSUANT TO SECTION 13 or 15(d) OF
     THE  SECURITIES EXCHANGE ACT OF 1934 
     [Fee Required]

     For fiscal year ended May 31, 1997

     TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF
     THE SECURITIES EXCHANGE ACT OF 1934 
     [No Fee Required]

                     Commission file number 1-10069

                 ENVIRONMENTAL TESTING TECHNOLOGIES, INC.
                   (formerly Peripheral Systems, Inc.)

                Washington                            93-0845837
           (State of Incorporation)           (IRS Employer ID No.)

          7500 Perimeter Road South
             Seattle, Washington                       98108
   (Address of Principal Executive Offices)         (Zip Code)

                              (206) 763-1919
               (Issuer's telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act: Common 
Stock

Check whether the issuer (1) filed all reports required to be filed by 
Section 13 or 15(d) of the Exchange Act during the past 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 ____	No __X___

Check if there is no disclosure of delinquent filers in response to Item 
405 of Regulation S-B is not contained in this form, and no disclosure 
will be contained, to the best of issuer's knowledge, in definitive 
proxy or information statements incorporated by reference in Part III of 
this Form 10-KSB or any amendment to this Form 10-KSB. [ ]

Issuer's revenues for its most recent fiscal year:  $1,844,021.00

Aggregate market value of voting stock held by non-affiliates: $NONE           

ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE
LAST FIVE YEARS

Check whether the issuer has filed all documents and reports required to 
be filed by Section 12, 13 or 15(d) of the Exchange Act after the 
distribution of securities under a plan confirmed by a court.

               Yes ______   No ___X___    

The number of shares outstanding of each of the issuer's classes of 
common equity, as of September 30, 1997: 1,663,315 shares.

DOCUMENTS INCORPORATED BY REFERENCE:  None

Transitional Small Business Format:     Yes ______   No  ___X___    


                                    PART I

Item 1 - Description of Business

GENERAL

Environmental Testing Technologies, Inc. ("ETT") (formerly Peripheral 
System, Inc.) is a reincorporated Washington corporation which was 
originally organized as an Oregon corporation in October, 1983.  ETT was 
formed to conduct original research and development projects designed to 
develop commercially realizable products that could be sold for a 
profit.  During the 1980's, ETT bought interests in companies engaged in 
promising research and development projects. 

During the year of operations ended May 31, 1997, ETT:X-Ray, Inc.,("X-
Ray") and TankTek, Inc. were the only operating subsidiaries of the 
company producing revenue.  During the year ended May 31, 1996, in 
addition to ETT:X-Ray, Inc. and TankTek, Inc., Accu-Inspect, Inc. 
produced revenue until it was sold in July 1995.

BANKRUPTCY PROCEEDING; PLAN OF REORGANIZATION

In August 1993 ETT filed a voluntary petition in bankruptcy.  Under the 
plan of reorganization, which was approved in May 1994, the Company 
refocused its revenue producing operations consisting of nondestructive 
testing and above-ground storage tank examinations.

Under the plan of reorganization ETT's unsecured debts were converted 
into Redeemable Preferred Stock at $.25 on the dollar payable out of 
future earnings with a minimum annual redemption payment of $21,235.  
The preferred stock is convertible into shares of common stock 
representing 51% of the Company's outstanding stock in the event the 
Company fails to meet the mandatory redemption provisions.  The 
Company's common shares and outstanding warrants were canceled 
completely in exchange for options to purchase new shares of Common 
Stock at $.05/share.  ETT raised $568,657 through the exercise of these 
options which expired June 1, 1994. In May 1995, the Company's Board of 
Directors authorized a 1 for 10 reverse stock split.

ETT elected not to make the first three preferred stock redemption 
payments which became due on August 31, 1995, 1996 & 1997.  Under terms 
of the preferred stock agreement, upon 30 days notice the redeemable 
preferred stock is convertible into shares of common stock representing 
51% of the outstanding common stock of ETT.  The preferred stockholders 
have not exercised their right to convert the preferred stock and 
management intends to make the required redemption payment when cash is 
available.

ETT-X:RAY, INC.

ETT:X-Ray, Inc. performs nondestructive testing of metals and other 
materials for the petrochemical, construction, aerospace, maritime and 
other industries.  ETT:X-Ray employs a variety of testing methods using 
radiographic, ultrasonic, magnetic particle, liquid penetrant, eddy 
current and visual inspection techniques.  These services are generally 
performed on a bid basis and ETT:X-Ray is qualified for major contracts 
with both the government and the private sector.  Inspections are 
performed on military projects and other government projects for private 
contractors as well as the private sector itself.  ETT:X-Ray's revenues 
for the fiscal years ended May 31, 1997, and 1996 totaled $1.379 million 
for 1997 and $1.461 million for 1996. 

TANKTEK, INC.

TankTek, Inc. provides engineering assessments and related testing 
services to owners of above-ground storage tanks holding hazardous 
materials, principally petroleum and chemical products.  These services 
are marketed nationally.

TankTek's business emphasis is on providing engineering services which
allow tank owners to continue using their tanks in compliance with the
American Petroleum Institute Standard 653 (API 653).  API 653 sets forth
the industry standards for above-ground storage tank inspection, repair, 
alteration and reconstruction needs.  TankTek's revenues for the fiscal 
years ended May 31, 1997 and 1996 totaled $.465 million for 1997 and 
$.440 million for 1996.

ACCU-INSPECT, INC.

In August 1994, ETT formed a new subsidiary and subsequently acquired 
certain assets of Accu-Tech, a nondestructive testing company with 
offices in New Jersey and California.  Due to significant operating 
losses incurred in its year ended May 31, 1994, $.280 million on 
revenues of $1.317 million, ETT elected to sell all the operating assets 
of Accu-Tech, Inc. in exchange for notes and the return of 100,000 
shares of Convertible Preferred Class B Stock.  ETT recognized a gain of 
approximately $44,000.00 on the sale in June 1995, and could realize 
additional gains as payments on the $202,000.00 notes are made.  
However, there is pending litigation and realization of the notes, if 
any, is unknown.
	
NORTH AMERICAN INSPECTION, INC.

In April 1995, ETT agreed to merge with North American Inspection, Inc. 
(NAII) and provided financial assistance to NAII until the merger was 
abruptly terminated by NAII in July 1995.  All advances made by ETT have 
been repaid.

ETT has commenced legal action against NAII and its officers and 
stockholders seeking contractual damages resulting from termination of 
the merger.  The ultimate outcome of the litigation is not known.

PATENTS, LICENSES

TankTek, Inc. has an application pending on a patented ultrasonic floor 
scanner device.  The working system currently acquires the accurate data 
required for engineers to access corrosion rates, but does not acquire 
the data in a cost effective manner.  The solution to this problem is 
known, but due to funding limitations, the necessary action that would 
bring the system to full utilization capability has been postponed.  The 
Company has elected to use more conventional means of data acquisition 
until this project is brought to completion.

TankTek signed an agreement with Millstrong, LTD of Great Britain in 
1995 granting TankTek exclusive distribution rights to the petrochemical 
industry for Millstrong's patented equipment in exchange for a 
requirement to purchase a certain number of units.  TankTek then revised 
its basic business to include Millstrong equipment as a principle 
technology advantage. Due to the complications of the North American 
merger termination, TankTek was forced to abandon its exclusive 
relationship with Millstrong in September 1995.

BUSINESS STRATEGY

As with most service-oriented business, local service is generally more 
acceptable and less costly to the customer than long distance service 
calls.  Continued application of this strategy to the 
Engineering/nondestructive service business is ETT's basic business 
plan.  ETT corporate objective is to become the major provider of 
engineering services to the petro-chemical industry on a national scale 
in the specialized markets of API 653 and API 570 Compliance.  By having 
strategically located offices in tank concentrated areas, ETT can become 
the most cost-effective supplier of specialized services and hence a 
major provider.

The acquisitions of both Accu-Tech, Inc. and North American Inspection, 
Inc. were directed at providing the local service concept described 
above; however, these mergers did not achieve the desired results.  The 
Company retrenched but has not abandoned the local service concept.  In 
pursuit of its objectives, in July 1997, the Company agreed to acquire 
tank lifting equipment and patent rights owned by Worldwide Tank 
Services, Australia, Pty, LTD (WWT). The $100,000.00 purchase price 
consists principally of ETT Stock  WWT has moved into ETT's Seattle 
office and TankTek is successfully marketing the WWT technology to its 
existing customer base.

MARKET INFORMATION

The market for non-destructive testing services is dominated by small 
regional suppliers who compete with both price and service.  Most work 
is acquired on a time and material basis.  The market for API-653 
services is a growing market with few suppliers and even fewer qualified 
suppliers.  The competition here is based upon quality service using 
qualified service personnel equipped with advanced technology.

ETT's strategy is to provide unique API 653 services nationally and use 
the natural relationship between nondestructive testing services and API 
653 to help penetrate the market.  

This strategy is being executed in two ways - acquiring, training and 
retaining personnel who can provide the services' and by keeping the 
company's technical capability on the leading edge.  WWT tank lifting 
technology offers a cost effective, time saving alternative to the 
current methods of correcting settlement and secondary containment 
problems with above-ground storage tanks.

ETT does not have a current customer that represents more than 10% of 
its anticipated revenue.

EMPLOYEES

ETT employs 20 technical, clerical, and managerial personnel, including 
19 full time employees.

Item 2 - Description of Property

At May 31, 1997, ETT had the following properties under a long term 
lease:

     Office and laboratory in Seattle, WA at annual rent of 
     $33,374.88 through 2001.

Management believes that the facility is adequate for the Company's 
current needs.

Item 3 - Legal Proceedings

The Company is not a party to any pending legal proceedings except the 
litigation filed by the Company against North American Inspection, Inc., 
its Officers and Owners, and the litigation filed by the former owners 
of Accu-Tech, Inc. against the Company.

Item 4 - Submission of Matters to a Vote of Security Holders

Since the vote required to approve the plan of reorganization (spring of 
1994) no matters have been submitted to the security holders for vote.

PART II
     
Item 5 - Market For Common Equity and Related Stockholder Matters

ETT Common Stock was quoted on NASDAQ under the symbol PSIX until 
January 1992.  ETT's stock trading was delisted at that time and the 
Company has no knowledge of trading activities since that date.

The Company has never paid dividends on its Common Stock and does not 
anticipate that it will do so in the foreseeable future.  The future 
dividends payments, if any, on the Common Stock is within the discretion 
of the Board of Directors and will depend on the Company's earnings, its 
capital requirements and financial condition.

At October 9, 1997, there were approximately 423 record holders of the
Company's Common Stock.

Item 6 - Management's Discussion and Analysis or Plan of Operations

OVERALL DISCUSSION

As of May 31, 1997, the Company composed of Environmental Testing 
Technologies, Inc. with its two operating subsidiaries, ETT:X-Ray, Inc.
and TankTek, Inc. is engaged in two primary business segments: 
nondestructive testing and inspection of materials, and providing 
engineering condition assessment services to owners of above-ground 
petrochemical storage tanks, piping and pressure vessels.

In June 1995, ETT sold its New Jersey based company, Accu-Inspect, Inc.
to a former owner of Accu-Tech Evaluation Services, Inc., and in July
1995 North American Inspection terminated the merger agreement with ETT.

While both the Accu-Inspect, Inc. and North American Inspection, Inc. 
mergers resulted in failure, the design of the mergers was strategic 
alliances consistent with the Company's growth plans for establishing 
base operations near petrochemical industry centers of operation.

The Company recognizes the need for new capital infusion and is actively 
pursuing additional services of funding to further its corporate 
objectives as explained in the Plan of Reorganization.  See Item 1 - 
Description of Business and Liquidity and Capital Resources, following.

RESULTS OF OPERATIONS

FOR THE FISCAL YEAR ENDED 5/31/97 COMPARED TO FISCAL YEAR
ENDED 5/31/96.

OPERATING LOSS ANALYSIS

For the two years ended May 31, 1997 and 1996, operating losses were 
$72,572 and $256,451.  The causes for the decrease in losses are 
discussed separately by the following comments under Revenue Analysis, 
Cost of Sales, Gross Profit Analysis, Selling, General and 
Administrative Expenses, and Research and Development Expense Analysis 
sections. 

REVENUE ANALYSIS

Nondestructive testing is testing an object without destroying it. This 
allows the item inspected to either pass or fail a given standard.  The 
standard for pass or fail is developed by customers', management, 
engineering or production departments.

Petroleum Engineering Services may use inspection data to evaluate pass 
or fail tanks and piping, but is largely involved in making specific 
engineering corrections or recommendations that allow the client to 
bring the tank or system into compliance with the American Petroleum 
Institute Standards for its continued use.

Revenues by lines of business for the years ended May 31, 1997 and 1996
consisted of the following.

          Revenues       	               1997            1996
          
          Nondestructive Testing      	$1,378,588     $1,484,233
          Petroleum Engineering Services     465,432        440,245
          TOTAL                       	$1,844,021     $1,924,478 
     
Nondestructive testing revenues decreased from $1,484,233 in 1996 to
$1,378,588 in 1997.  The overall decrease was approximately 7% with
the loss of Accu-Inspect, Inc. revenues from $21,572 in 1996 to
zero in 1997 accounting for 25% of the reduced volume levels.  There
is no specific known reason for the remaining decrease.

Petroleum engineering services increased from $440,245 in 1996 to 
$465,432 in 1997.  This is only a slight increase of 5.7% with no 
identifiable reason.

COST OF SALES/GROSS PROFIT ANALYSIS

Cost of sales and the resulting gross profit for the year ended May 31, 
1997, were $1,264,376 and $579,645, or a gross profit of 31% on 
revenues.  For the year ended May 31, 1996, the cost of sales and gross 
profit were $1,476,580 and $447,898, or a gross profit of 23% on 
revenues.

The gross profit percentage increase of 8% from 23% in 1996 to 31% in
1997  was directly attributable to improvement in the nondestructive
testing segment improved labor efficiencies.

SELLING, GENERAL & ADMINISTRATIVE EXPENSES ANALYSIS

Selling, general and administrative expenses decreased from $704,349 in 
1996 to $652,217 in 1997  The $52,132 reduction in expenses was  
attributable to lower bad debt expenses and reduced travel costs 
associated with concentrating on the local market rather than national 
sales presentations efforts in 1996. 

OTHER EXPENSE ANALYSIS

Other operating expenses of $175,558 in 1996 increased 12% to $197,413 
in 1997.  Other expenses principally consist of interest; however, due 
to late payments to vendors, late penalties and fees of $19,154 were 
incurred in 1997 and account for most of the expense increase.

The Company has no knowledge of known trends, events, or uncertainties 
which could reasonably be expected to adversely effect revenues, costs 
or profits in the future.  

CASH FLOW ANALYSIS

Net changes in cash provided  in operating activities were $42,934 
in 1996 and <$76,676> in 1997.  The most significant component of this 
$119,610 change was the change from a net income of $15,169 in 1996 to a 
net loss of <$269,985> in 1997.  The other significant item is the 
reduction of accounts receivable, accounts payable and accrued 
liabilities that were caused by the sale of Accu-Inspect, Inc. assets.

Net cash flows  in investing activities changed from $323,371 in 
1996 to <$15,339> in 1997.  This $338,710 change was principally due to 
collection of advances originally made to complete the North American 
Inspection, Inc. merger.

Net cash provided  from financing activities went from <$372,520> 
in 1996 to $85,571 in 1997, with the principal change attributable to 
repayment of loans made to or attributable to North American Inspection, 
Inc.'s defunct merger agreement.

LIQUIDITY AND CAPITAL RESOURCES

The working capital position of the Company has been under heavy 
pressure for several years.  The working capital has been negative for 
each of the last two years.
     
                                           	 1997             1996
                              
     Current Assets                              282,721        262,087
     Current Liabilities                       1,173,468        716,861
          Negative Working Capital              <890,747>      <454,774>
     
As discussed in Note 2 to the consolidated financial statements, the 
Company filed a voluntary petition of reorganization under Chapter 11 of 
the Federal Bankruptcy Code in United States Bankruptcy Court on August 
10, 1993.  This event and the resulting operating losses of $269,985 in 
1997, $339,725 in 1995 and $158,668 in 1994 and as of May 31, 1997, a 
stockholders deficit of $834,934 and a working capital deficit of 
$890,747 raises substantial doubt about the Company's ability to 
continue as a going concern.

The continuation of the Company as a going concern is contingent upon, 
among other things, the ability to achieve satisfactory levels of future 
earnings and liquidity.  Management has taken a number of actions to 
expand the Company's services into the testing of aboveground tank, 
primarily for the petroleum industry.  

The Company's first two acquisitions were not successful and for the 
past two years the Company has been operating closer to home while 
assessing the best way to continue its strategic plan for growth.  In 
July 1997, the Company acquired assets of Worldwide Tank Services of 
Australia and has recently started operations.  These services are 
compatible with TankTek's current business and consistent with its long 
term plans for strategic acquisitions and internal growth.

Management believes that the continued execution of its plans for 
strategic acquisitions and internal growth will provide sufficient 
liquidity for the Company to continue as a going concern. However, there 
are no assurances that these objectives can be attained.  Accordingly, 
the attached consolidated financial statements do not include any 
adjustments related to the recoverability that might be necessary should 
the Company be unable to continue as a going concern.

The Company intends on seeking new capital, both from borrowings and new 
equity securities issuance's that will provide funds needed to fully 
implement its business plan and objectives of providing API 653 
engineering services and non-destructive testing services to the 
national petrochemical industry.  The Company needs for new capital, 
working capital, and for equipment are significant particularly to 
continue to develop the Petroleum engineering services business 
contemplated in its business plan.

While the Company has shown substantial liquidity depletion over the 
past years, the Company recognizes it needs additional funds to fully 
implement its business plan and fully intends on securing new debt and 
equity financings. If adequate capital is not available on a timely 
basis, the Company will not be able to pursue its corporate objectives, 
and may be required to reduce its operations.

Item 7 - Financial Statements

The consolidated financial statements for the years ended May 31, 1997 
and 1996 are filed as part of this Annual Report on Form 10-KSB.

Item 8 - Changes in and Disagreements with Accountants on Accounting and 
Financial Disclosure 

On September 18, 1997, the Board of Directors of ETT engaged the 
accounting firm of Williams and Webster as independent accountants for 
the Registrant to do the audits for the fiscal years 1996 and 1997.  The 
Company did not have any disagreements with its former auditor, BDO 
Seidman, on any matter of accounting principles or practices, financial 
statement disclosure or auditing scope or procedure, which disagreement, 
if not resolved to the satisfaction of BDO, would cause it to make 
reference to the subject matter of the disagreement in connection with 
its report.


Form 8K was filed and is an exhibit to this Form 10KSB.

PART III
                                
Item 9 - Directors, Executive Officers, Promoters and Control Persons; 
         Compliance With Section 16(a) of the Exchange Act

The following table sets forth certain information concerning the 
directors and executive officers of ETT.  
                                                           
                                                       Principal 
Occupation
                                                       During Past Five 
Years
Name and Age                  Positions Held           and Certain Other
Directors                          (3)                 Directorships
- ------------------------------------------------------------------------
Gene Basile, 62               Director, ETT         

Gene Basile became a director of ETT in January 1994, and chairman of 
the board & CEO in May 1995.  From 1992-1993, Mr. Basile served as 
Senior Consultant for Professional Services Industries, Inc., as well as 
serving as Chairman of the Board of Associated Testing from June 1992 
through January 1994.  Since January 1994 Mr. Basile has also served on 
the Board of Directors of Professional Engineering and Inspection 
Company, a materials inspection company.  Between 1971 - 1991, Mr. 
Basile held various positions with U.S Testing, Inc., including the 
position of CEO from 1987 - 1991.  Each of these companies performed 
nondestructive testing services similar to ETT:X-Ray, except on a 
national basis.  Mr. Basile achieved a BS and MBA degree in Engineering 
in 1960 and 1964, respectively.   

Lee G. Connel, 72             Director, ETT             
                              President/Director, ETT:X-Ray

Lee G. Connel was reappointed President of ETT:X-Ray in 1993.  Prior to 
that time, Mr. Connel held the office of Vice-President of X-Ray 
beginning 1991 and from 1965 to 1991 served as President of X-Ray.  Mr. 
Connel also serves of the Board of Directors of ETT:X-Ray.  In addition 
to his position with ETT:X-Ray, Mr. Connel has managed his own business 
as a professional consulting engineer from 1965 to the present.

Michael B. LaVigne, 40         Director, ETT           

Michael B. LaVigne has served as a Director of ETT since December 1991.  
From 1991 to 1993, Mr. LaVigne was self employed as a business 
consultant. In 1993 he began as President of Northwest Capital, Inc., an 
investment banking firm.  In March 1997 Mr. LaVigne began as Chairman 
and CEO of Global Leisure, Inc. 

Michael C. McPherson, 45	 Director, ETT         

Michael C McPherson has served as director of ETT since November 1991.  
From 1991 to the present, Mr. McPherson has served as a principal with 
The Investment Co. in San Francisco, California, dealing in financial 
and investment consultation. 

George B. Maitland, 59         Director, ETT           
                               President & CFO, ETT

George B. Maitland has served in various executive positions with
ETT since December 1991.  
___________

(3)     Board of Directors

As set forth in the Bylaws of the Company, the Board consists of not 
less than three (3) nor more than eleven members, the exact number to be 
fixed by the Board of Directors.  The Board currently consists of Six 
(6) directors who will serve until the next annual meeting.
     
Item 10 - Executive Compensation

The following table sets forth a summary of certain information 
concerning compensation awarded to or paid by ETT for services rendered 
in all capacities, during the last three fiscal years, to the Chief 
Executive Officer.  There were no executive officers with compensation 
exceeding  $100,000.00.



Summary Compensation Table                                                     
                                                                           
                          Annual Compensation              
- ------------------------------------------------------------
                                                                               
Name and                                                                       
Principal Position  Year    Salary    Bonus    Compensation  
- ------------------------------------------------------------
                                       
Gene Basile, 	  1997    $33,000     0           0         
   CEO - ETT	  1996    $36,000     0           0        
		        1995    $36,000     0           0        
                     
George B. Maitland, 1997    $75,000     0           0          
   President
   VP of Finance    1996    $75,000     0           0           
		        1995    $60,000     0           0        
============================================================
Long-Term Compensation
- ------------------------------------------------------------
                                       Awards Payouts 
                                   ---------------------      
                                       LTIP     All Other 
Name                Year   Options   Payouts   Compensation
- ------------------------------------------------------------
Gene Basile, 	  1995      0         0             0
   CEO - ETT
George B. Maitland, 1995      0         0             0
   President
   VP of Finance  
============================================================


STOCK OPTIONS

The following table sets forth certain information concerning 
exercises of stock options pursuant to ETT's stock option plans 
by the named executive officers during the year ended May 31, 
1995, and stock options held at year end.

AGGREGATED OPTION EXERCISES IN LAST FISCAL YEAR
AND YEAR END OPTION VALUES

                                 
                                       Number of Shares            Value of 
Unexercised 
Acquired on   Value    Options at Year End       Options at Year End(1)
Name         Exercise    Realized ----------------------------------------------
- ---
                           (1)    Exercisable Unexercisable  Exercisable 
Unexercisable 
- --------------------------------------------------------------------------------
- ---
                                                           
Gene Basile       128,000    0           0     	     0             0          0
Lee G. Connel        0       0      300,000          0             0          0
Michael McPherson    0       0       20,000          0             0          0
Michael LaVigne      0       0       20,000          0             0          0


(1)  On May 31, 1995, the Company's Common Stock was not trading.  For
purposes of the table, the value was considered the value of the Stock 
Options of $.50 per share. As defined the Plan of Reorganization Market 
price the same value. (The shares reflects the 10:1 reverse split 
approved in May 1995).

EMPLOYMENT AGREEMENTS
None

Compliance with Section 16(a) of the Securities Exchange Act

Under the federal securities laws, the Company's directors and executive 
officers, and any persons holding more than 10% of the Company's Common 
Stock are required to report their initial ownership of the Common Stock 
and any subsequent changes in that ownership to the Securities and 
Exchange Commission (the "Commission").  Specific due dates for these 
reports have been established and the Company is required to disclose in 
this Annual Report on Form 10-KSB any failure to file by these dates.  
To the Company's knowledge, none of the people owning 10% or more of the 
Company's outstanding Common Stock have reported their initial ownership 
of the Common Stock.  The Company is not aware of any subsequent changes 
in that ownership.  The Company has informed each of the following named 
individuals of their obligation to file the require report.  Mr. George 
B Maitland, Mr. Gene Basile and Mr. Floyd Hambleton are the only 
shareholders with 10% or more in actual ownership. Mr. Lee G. Connel, 
and Mr. Raymond Hand could each own 10% or more of the outstanding 
Common Stock if they exercise their stock options.  In making these 
disclosures, the Company has relied solely on written representations of 
its directors and executive officers in copies of the reports that they 
have filed with the Commission. 

Item 11 - Security ownership of Certain Beneficial Owners and Management

The following table sets forth certain information regarding ownership 
of Common Stock of the Company as of October 10, 1997, by (i) each 
director of the Company, (ii) each named executive officer, (iii) each 
person known by the Company to be the beneficial owner of more than 5% 
of the outstanding Common Stock of the Company, and (iv) all directors 
and executive officers as a group. Where beneficial ownership was less 
than one percent the percentage is not reflected in the table.

                                             Share of Common Stock
                                          and % of Class Beneficially
  Directors                              Owned on October 10, 1997(1)(2) 
- ------------------------------------------------------------------------
  George B. Maitland, 
      Director and President                      403,620        (17.4%)
  Gene Basile, Director and CEO                   300,000        (12.9%)
  Lee G. Connel, Director & 
    President, ETT:X-Ray, Inc.                    400,000        (17.3%)
  Michael LaVigne, Director                          20,000        (  
 .9%)
  Michael McPherson, Director                      95,000        ( 4.1%)

  5% Shareholders

  Floyd Hambleton                        	        140,000        ( 6.0%)
  Raymond Hand                                    300,200       (12.95%)

  All Directors and Officers as a Group         1,200,620        (51.8%)

(1)  Unless otherwise indicated, beneficial ownership reflects sole 
voting power and sale disposition power and options exercised within 60 
days.

(2)  Assumes all directors and executive officers options and warrants
are exercised for a total outstanding shares of 2,318,316.

Item 12 - Certain Relationships and Related Transactions 

During 1991, the Company borrowed $250,000 from a stockholder.  The note 
was collateralized by the stock of X-Ray, bore interest at the prime 
rate plus 1% and was due on demand.  The note agreement granted the 
stockholder the option to purchase 400,000 shares of an inactive 
subsidiary Nucell, Inc. which is 51% owned by the Company at $.01 per 
share.  

With the occurrence of certain events, the agreement further granted the 
stockholder the right to require the Company to purchase that option for 
$400,000.  During 1992, those conditions were met, and accordingly, the 
Company recorded a payable to the stockholder of $400,000.  

In 1994, with the confirmation of the Plan, the payable was converted to 
preferred stock.  Additionally, the debt was converted to a term note 
which bears interest at 9% and is payable at $3,000 per month plus 
accrued interest.  At May 31, 1997 the balance due on the stockholder 
note was $141,252.00.

Item 13 - Exhibits and Reports on Form 8-K

     (a)       Exhibits:	None

(b) Reports on Form 8-K August 15, 1997 amended 
to October 13, 1997.

(c) Consolidated Financial Statements - Years 
ended May 31, 1997 and 1996

SIGNATURES 

In accordance with Section 13 or 15(d) of the Exchange Act, 
the registrant caused this report to be signed on its 
behalf by the undersigned, thereunto duly authorized on 
this _________________________.

ENVIRONMENTAL TESTING TECHNOLOGIES, INC.
                  
                                                       
                       By:   S/S LEE G. CONNEL, DIRECTOR

In accordance with the Exchange Act, this report has been signed 
below by the following persons on behalf of the registrant and in 
the capacities indicated on this _______________________________.

Signature                                         Title

Principal Financial Officer and  			GB MAITLAND	
Principal Accounting Officer:   		  George B. Maitland 
                                         [Chief Financial Officer]


ENVIRONMENTAL TESTING TECHNOLOGIES, INC.

Consolidated Financial Statements
Years Ended May 31, 1997 and 1996


CONTENTS


						PAGE

Independent Auditor's Report					1

Consolidated Balance Sheets as 
of May 31, 1997 and 1996					2

Consolidated Statements of Operations			
for the years ended May 31, 1997 and 1996			3

Consolidated Statements of Changes 
in Stockholders' Equity for the Years
ended May 31, 1997 and 1996					4

Consolidated Statements of Cash Flows
for the years ended May 31, 1997 and 1996			5

Notes to Consolidated Financial Statements		6-1

Exhibit

WILLIAMS & WEBSTER, P.S.
Independent Auditor's Report


We have audited the accompanying consolidated balance sheets of 
Environmental Testing Technologies, Inc. as of May 31, 1997 and 1996, 
and the related consolidated statements of operations, changes in 
stockholders' equity and cash flows for each of the two years in the 
period ended may 31, 1997.  These financial statements are the 
responsibility of the company's management.  Our responsibility is to 
express an opinion on these financial statements based upon our audits.

We conducted our audits in accordance with generally accepted auditing 
standards, Those standards require that we plan and perform the audit 
to obtain reasonable assurance about whether the financial statements 
are free of material misstatement.  An audit includes examining, on a 
test basis, evidence supporting the amounts and disclosures in the 
financial statements.  An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well 
as evaluating the overall financial statement presentation.  We believe 
that our audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above 
present fairly, in all material respects, the financial position of 
Environmental Testing Technologies, Inc. as of May 31, 1997 and 1996, 
and its consolidated statements of operations, changes in stockholders' 
equity and cash flows for the two years ended May 31, 1997 and 1996, in 
conformity with generally accepted accounting principles.

The consolidated financial statements have been prepared assuming that 
the Company will continue as a going concern.  As discussed in Note 2, 
Environmental Testing Technologies, Inc. filed a voluntary petition of 
reorganization under Chapter 11 of the Federal Bankruptcy Code in 
United States Bankruptcy Court on August 10, 1993.  This event and the 
working capital deficity of $890,747 raise substantial doubt about the 
company's ability to continue as a going concern.  The continuation of 
the Company as a going concern is contingent upon, among other things, 
the ability to achieve satisfactory levels of future earnings and 
liquidity.  Management's plans concerning these matters are also 
described in Note 2.  The Company also is at risk relating to 
unresolved litigation and unpaid liabilities from foreclosure on a 
subsidiary.  These uncertainties are described in Note 9.  The 
consolidated financial statements do not include any adjustments that 
might result ferom the outcome of these uncertainties.

Williams & Webster, P.S.
Certified Public Accountants
October 3, 1997

ENVIRONMENTAL TESTING TECHNOLOGIES, INC.		
Consolidated Balance Sheets as of May 31, 1997 and 1996







 ASSETS 



 May 31, 
 May 31, 

 1997 
 1996 
CURRENT ASSETS


    Cash
  $          - 
 $           6,444  
    Accounts receivable - trade, net of allowances


        for doubtful accounts of $20,644 and $21,966
  247,684  
  210,468  
    Other current assets
  35,037  
  45,175  
        Total current assets
  282,721  
  262,087  



PROPERTY PLANT AND EQUIPMENT 


    net of accumulated depreciation


    of $1,932,241 and $1,794,324
  440,774  
  578,691  



OTHER ASSETS
  18,548  
  3,009  



TOTAL ASSETS
$        742,043  
 $       843,787  






 LIABILITIES AND STOCKHOLDERS' DEFICIT 


CURRENT LIABILITIES


    Line of credit
  $      175,679  
  $      141,592  
    Accounts payable
  250,778  
  298,867  
    Accrued liabilities
  142,500  
  123,373  
    Current portion of long-term debt 
  604,511  
  153,029  
        Total current liabilities
  1,173,468  
  716,861  



LONG-TERM DEBT 


    net of current portion 
  226,551  
  547,917  



COMMITMENTS AND CONTINGENCIES
 - 
 - 



    TOTAL LIABILITIES
  1,400,019  
  1,264,778  



REDEEMABLE PREFERRED STOCK 
  176,958  
  176,958  



STOCKHOLDERS' DEFICIT


    Class B preferred stock 1,800,000 shares authorized,


        100,000 shares issued and outstanding
  100,000  
  100,000  
    Common stock; no par value; 10,000,000 shares


        authorized; 1,663,315 and 1,535,315 shares issued 
  677,557  
  644,557  
        and outstanding


    Accumulated deficit
  (1,612,491)
  (1,342,506)
        Total Stockholders' Deficit
  (834,934)
  (597,949)



TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT
  $      742,043  
  $      843,787  



ENVIRONMENTAL TESTING TECHNOLOGIES, INC.
Consolidated Statements of Operations For the Two
Years Ended May 31, 1997 and 1996





 May 31, 
 May 31, 

 1997 
 1996 



SALES
  $ 1,844,021  
  $ 1,924,478  



COST OF SALES
  1,264,376  
  1,476,580  



Gross Profit
  579,645  
  447,898  



OPERATING EXPENSES


    Selling, General and Administrative Expenses
  652,217  
  704,349  



OPERATING LOSS
  (72,572)
  (256,451)



OTHER EXPENSE


    Interest expense
  (178,259)
  (206,948)
    Other expense
  (19,154)
 - 
    Other income
 - 
  31,390  
        Total Other Expense
  (197,413)
  (175,558)



NET LOSS, from continuing operations before  


     extraordinary item
  (269,985)
  (432,009)



DISCONTINUED OPERATIONS


     Gain on disposal of Accu-Inspect, Inc., and


X-Ray, Inc.
 - 
  277,178  



EXTRAORDINARY ITEM


     Gain on tax settlement
 - 
  170,000  



Net (Loss) Income
 $  (269,985)
 $       15,169  



NET (LOSS) INCOME PER SHARE


     Loss before discontinued operations and 


     Extraordinary item
$        (0.18)
$        (0.29)
     Gain from discontinued operations
  - 
  0.19  
     Extraordinary item
  - 
  0.11  



Net (Loss) Income Per Share
$       (0.18)
$         0.01  



WEIGHTED AVERAGE SHARES 
OUTSTANDING
  1,535,315  
  1,463,315  






ENVIRONMENTAL TESTING TECHNOLOGIES, INC.
Statement of Changes in Stockholders' Equity For the
Two Years Ended May 31, 1997 and 1996



Class B

 Additional 

 Total 

Preferred Stock
 Common Stock 
 Paid-in 
 Accumulated 
 Stockholders' 

Shares
 Amount 
 Shares 
 Amount 
 Capital 
 Deficit 
 Deficit 
















Balances at May 31, 1995
  200,000  
 $ 200,000  
  1,463,315  
 $ 608,557  
- -
  $(1,357,675)
 $ (549,118)








Redemption of preferred stock
(100,000)
(100,000)




  (100,000)








Issuance of common stock







     upon exercise of options 


  72,000  
  36,000  


  36,000  
 







Net income





  15,169  
  15,169  








Balances at May 31, 1996
100,000  
100,000  
  1,535,315  
  644,557  
- -
  (1,342,506)
  (597,949)








Issuance of common stock







     upon exercise of options


  128,000  
  33,000  


  33,000  








Net loss





  (269,985)
  (269,985)








Balances at May 31, 1997
  100,000  
  $100,000  
  1,663,315  
  $677,557  
- -
 $ (1,612,491)
 $ (834,934)


ENVIRONMENTAL TESTING TECHNOLOGIES, INC.
Statement of Cash Flows for the Two Years
Ended May 31, 1997, 1996 and 1995



May 31,
May 31,

1997
1996



CASH FLOWS FROM OPERATING ACTIVITIES


	Net (loss) income
$  (269,985)
$  15,169
	Adjustments to reconcile net (loss) income to


	cash provided by (used in) operating activities:


	Depreciation
141,917
155,469
	Issuance of common stock for consulting services
33,000
36,000
	Change in assets and liabilities:


	Accounts receivable (increase) decrease
37,216
324-831
	Other current assets (increase) decrease
10,138
(6,018)
	Accounts payable increase (decrease)
(48,089)
(271,417)
	Accrued liabilities increase (decrease)
19,127
(211,100)





NET CASH FLOWS PROVIDED (USED) FROM


	OPERATING ACTIVITIES
(76,676)
42,934



CASH FLOWS FROM INVESTING ACTIVITIES


	(Increase) decrease in other receivables
- -
186,413
	(Increase) decrease in other assets
(15,339)
136,958



	NET CASH FLOWS (USED)


		FROM INVESTING ACTIVITES
(15,339)
323,371



CASH FLOWS FROM FINANCING ACTIVITIES


		Proceeds from long-term debt
225,000
230,651
		Increase (decrease) in line of credit
34,087
(380,860)
		Payments on long-term debt
(29,161)
(79,078)
		Payments on capital leases
(144,355)
(143,233)



	NET CASH FLOWS PROVIDED (USED)


		FROM FINANCING ACTIVITES
85,571
(372,520)



	TOTAL INCREASE (DECREASE) IN CASH
(6,444)
(6,215)



	CASH AT BEGINNING OF YEAR
6,444
12,659



	CASH AT END OF YEAR
$                    -
$        6, 444


Year Ending
May 31,

Notes
Payable

Capital
Leases

1998

$

461,740

$

142,771
1999

25,634

131,077
2000

29,564

85,013
2001

          
- -

          
- -
Total minimum payments
$
516,938

358,861


Amount representing imputed interest	   	           (  44,738)

Present value of minimum lease payments			  $    314,123


NOTE 4 - LINE OF CREDIT

The Company has a revolving line of credit arrangement with a financing 
company which charges annualized interest of 33.48%.  At May 31, 1996, 
the agreement allowed the Company to borrow up to the lesser of 
$400,000 or 80% of eligible receivables.  At May 31, 1997, the 
agreement allowed the Company to borrow up to $400,000 or 90% of 
eligible receivables.  Borrowings under this agreement totalled 
$141,592 at May 31, 1996 and $175,679 at May 31, 1997.  The agreement 
is collateralized by accounts receivable and a personal guarantee by an 
officer of the Company.


NOTE 5 - INCOME TAXES

Deferred taxes are comprised of the following:


1997
1996

Reserve for bad debts

$       7,468

$        7,026
Accrued vacation
       19,798
      20,400
Net operating loss carryforwards
   2,755,814
 2,677,608

   2,783,080
 2,705,034
Valuation allowance
  (2,783,080)
(2,705,034)


- -

- -


The Company has provided a 100% valuation allowance on deferred tax 
assets since management could not determine that it was more likely 
than not that they would be realized.

For 1996 and 1997, the difference between the Company's effective 
income tax rate and the federal statutory rate of 34% consists of the 
following:




1997
1996

Tax (benefit) at statutory rate
    $(91,795)
        $5,157
Utilization of net operating loss 
carryforwards
        -
       (5,157)
Increase in valuation allowance
     91,795
- -

Tax at effective rate 

- -

- -



The Company has net operating loss carry-forwards of approximately 
$7,875,000 with expiration dates beginning in fiscal year 2000.  As 
part of a 1997 offer in compromise with the Internal Revenue Service, 
the Company agreed to reduce the carry-forward by approximately 
$500,000 for losses from one of its subsidiaries.

NOTE 6 - EMPLOYEE BENEFIT PLAN

ETT: X-Ray has a 401(k) employee benefit plan for those employees who 
meet the eligibility requirements set forth in the plan.  Eligible 
employees may contribute up to 10% of their compensation to a maximum 
contribution of $9,500 beginning in 1996.  ETT - X-Ray provides a 
profit sharing contribution which is determined at the option of the 
board of directors.  An employee becomes fully vested with respect to 
employer contributions after 5 years of service.  There were no 
employer contributions in 1997 and 1996.

NOTE 7 - OPTIONS AND WARRANTS

During 1996 and 1997, common stock purchase warrants and common stock 
options consisted of the following:








Options

Warrants


Balance, June 1, 1995
950,000

15,000
$
0.20 - 
5.00






     Issued
25,000


$
2.00
     Exercise of options
(72,000)



  .50
     Cancellation of options
(300,000)










Balance, May 31, 1996
603,000

15,000
$
 .050 - 
5.00






     Exercise of options
(128,000)

             
$
0.23






Balance , May 31, 1997
  475,000

   15,000
$
0.20 - 
5.00



The above options and warrants are fully vested, and are valued at the 
fair market value of the common stock as of the date of grant.  The 
warrants expire in April 2002.  The majority (300,000) of the options 
expire in February 2000 and the remaining options expire on May 31, 
1998.


NOTE 8 - STATEMENT OF CASH FLOWS

Supplemental disclosures of cash flows information:




1997
1996
Cash paid during the year for:



     Interest

$178,259

$204,044
     Income taxes
- -
- -



Non-cash investing and financing activities:


     Equipment purchases financed by capital 
lease obligations
- -
63,000



     Common stock issued in exchange for 
consulting services
$33,000
$36,000



NOTE 9 - COMMITMENTS AND CONTINGENCIES

Future minimum rental payments which are required under an operating 
lease with a remaining noncancelable lease term in excess of one year 
are $33,375 per year through fiscal year 2001. Additionally, the 
Company leases warehouse and commercial space in Washington under 
cancelable leases with month-to-month terms.  Rent expense related to 
these leases was $35,050 and $28,196 for 1997 and 1996, respectively.

During the normal course of business, matters arise which may 
ultimately subject the Company to claims and litigation.  At present, 
the Company is involved in litigation relating to a discontinued 
operation (Accu-Inspect) and relating to a noncompleted merger 
agreement  (regarding North American).  The Company is also at risk 
relating to unpaid liabilities from foreclosure on a subsidiary (X-Ray, 
Inc.).  Management believes that the resolution of these matters will 
not have a material adverse effect on the Company's financial position.


ACCU-INSPECT

In August 1994, the Company formed a subsidiary, Accu-Inspect, Inc., a 
company located in New Jersey.  The assets were acquired by issuing 
200,000 shares of class B preferred stock valued at $1.00 per share and 
the assumption of $238,962 of secured debt.

In June 1995, the Company sold all of the assets of Accu-Inspect, Inc. 
to a former owner of Accu-Tech, Inc. in exchange for 100,000 shares of 
class B preferred stock issued to purchase the assets, $202,000 in 
notes receivable and the assumption of $166,312 of accounts payable.  
The Company realized a gain of approximately $44,000 on the sale, after 
recording a reserve for the full amount of the notes (against which no 
payments have been made).

After the sale of Accu-Inspect assets, former owners of Accu-Tech 
commenced legal actions against the Company for breach of contract.  
Based upon the opinion of the Company's counsel, the suits could result 
in a settlement or award by the court in favor of the Company.  At this 
time, however, no estimate can be made as to the time or the amount, if 
any, of ultimate recovery.


NORTH AMERICAN

In April 1995, the Company entered into a letter-of-intent to merge 
with North American Inspection, Inc.  (North American).  Shortly 
thereafter, the Company obtained a $500,000 revolving line-of-credit 
using North American's accounts receivable billed through a corporate 
subsidiary as collateral (see Note 3).  North American terminated the 
merger agreement in July 1995 and subsequently all of the receivables 
were collected and the credit line paid in full.

ETT has commenced legal action against North American and its officers 
and stockholders seeking contractual damages resulting from the 
termination of the merger.  The ultimate outcome of the litigation is 
not known.


X-RAY, INC.

In November 1995, the Company elected to foreclose on its security 
interest in all of the assets of its subsidiary, X-Ray, Inc.  The 
foreclosure resulted in the Company's removal from its consolidated 
balance sheet of $252,497 of X-Ray's liabilities.  In effecting this 
foreclosure, the Company recorded a net gain of $233,178.


NOTE 10 - PREFERRED STOCK

The Company elected not to make the first three preferred stock 
redemption payments amounting to $21,235 per annum which became due on 
August 31 of 1995, 1996, and 1997.  Under terms of the preferred stock 
agreement, upon 30 days notice the redeemable preferred stock is 
convertible into shares of common stock representing 51% of the 
outstanding common stock of the Company.  The preferred stockholders 
have not exercised their right to convert the preferred stock and 
management intends to make the required redemption payment when cash is 
available.

The Company also elected not to make dividend payments to the holders 
of Class B preferred stock.  Under the terms of the preferred stock 
agreement, required dividends are as follows:  2% (effectively, $2,000) 
for the first year ending August 31, 1995; 6% (effectively, $6,000) for 
subsequent years.  The Company and the owners of the Class B preferred 
stock are currently engaged in litigation.  See Note 10.


NOTE 11- EXTRAORDINARY ITEM

In prior years, the Company recorded an estimated tax liability related 
to a tax shelter investment made by X-Ray prior to its acquisition by 
the Company.  This recorded liability of $175,000 at May 31, 1995 
included assessed taxes of approximately $143,000 in addition to 
accrued interest and penalties.  In April 1996, the Company was able to 
successfully negotiate a full settlement with the Internal Revenue 
Service for the sum of $5,000.  The resultant gain of $170,000 has been 
recorded as an extraordinary item in the year ended May 31, 1996.



NOTE 12- SUBSEQUENT EVENT

In a purchase agreement dated July 2, 1997, the Company agreed to 
acquire tank-lifting equipment and patent rights owned by World Wide 
Tank Services Australia Pty. Ltd. (WWT).  The agreement calls for a 
purchase price of U.S. $100,000, consisting of $75,000 in ETT stock and 
a $25,000 non-interest bearing note payable in incremental installments 
of $1,000 for each tank lifted.  The Company expects to complete this 
purchase in November 1997.