UNITED STATES
              SECURITIES AND EXCHANGE COMMISSION
                   Washington, D.C.  20549

                         FORM 12b-25
                NOTIFICATION OF LATE FILING

(Check One)
[]Form 10-K []Form 20-F []Form 11-K [X]Form 10-Q []Form N-SAR

For Period Ended:   April 30, 1997
[]Transition Report on Form 10-K
[]Transition Report on Form 20-F
[]Transition Report on Form 11-K
[]Transition Report on Form 10-Q
[]Transition Report on Form N-SAR
For Transition Period Ended: ________________________

Read Attached Instruction Sheet Before Preparing Form.  Please Print or Type.
Nothing in this form shall be construed to imply that the Commission has 
verified any information contained herein.

If the notification relates to a portion of the filing checked above, identity
the Item(s) to which the notification relates:
- -----------------------------------------------------------------
PART I -- REGISTRANT INFORMATION
                             SPEC'S MUSIC, INC.
- -----------------------------------------------------------------
Full Name of Registrant
                             N/A
- -----------------------------------------------------------------
Former Name if Applicable
                             1666 N.W. 82ND AVENUE
- -----------------------------------------------------------------
Address of Principal Executive Office (Street and Number)
                             MIAMI, FLORIDA 33126
- -----------------------------------------------------------------
City, State and Zip Code

PART II -- RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed.  (Check box if appropriate)

[X] (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-K, Form 20-F, 11-L or Form N-SAR, or portion thereof 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. 

PART III -- NARRATIVE

State below in reasonable detail the reasons why Form 10-K and Form 10KSB, 
20-F, 11-K 10-Q and Form 10-QSB, N-SAR, or the transition report or portion 
thereof could not be filed within the prescribed period. 

                               SEE ATTACHED
- ----------------------------------------------------------------------------



PART IV -- OTHER INFORMATION

(1)  Name and telephone number of person to contact in regard to this
     notification

     KATHLEEN L. DEUTSCH, P.A.      (305)         373-9431
     -------------------------     --------    ---------------------
          (Name)                  (Area Code)    (Telephone Number)

(2)  Have all other periodic reports required under Section 13 or 15(d) of 
     the Securities Exchange Act of 1934 or Section 30 of the Investment 
     Company Act of 1940 during the preceding 12 months or for such shorter 
     period that the registrant was required to file such report(s) been 
     filed?  If the answer is no, identify report(s).
                                         [X] Yes []No

(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:
                                         [X] Yes []No

     If so: attach an explanation of the anticipated change, both narratively
     and quantitatively, and, if appropriate, state the reasons why a 
     reasonable estimate of the results cannot be made.

                                SEE ATTACHED
- ----------------------------------------------------------------------------

                              SPEC'S MUSIC, INC.
- ----------------------------------------------------------------------------
                 (Name of Registrant as specified in charter)

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

Date June 16, 1997            By      /s/ Donald A. Molta
                                   --------------------------------

                              Title   Vice President and CFO
                                   --------------------------------

INSTRUCTION: The form may be signed by an executive officer of the registrant 
or by any other duly authorized representative.  The name and title of the 
person signing the form shall be typed or printed beneath the signature.  If 
the statement is signed on behalf of the registrant by an authorized 
representative (other than an executive officer), evidence of the 
representatives's authority to sign on behalf of the registrant shall be filed 
with the form. 

                                 ATTENTION
Intentional misstatements or omissions of fact constitute Federal Criminal
Violations (See 18 U.S.C. 1001).

                            GENERAL INSTRUCTIONS

1.    This form is required by Rule 12b-25 (17 CFR 240, 12b-25) of the General
      Rules and Regulations under the Securities Exchange Act of 1934.

2.    One signed original and four conformed copies of this form and amendments
      thereto must be completed and filed with the Securities and Exchange
      Commission, Washington, D.C. 20549, in accordance with Rule 0-3 of the
      General Rules and Regulations under the Act.  The information contained
      in or filed with the Form will be made a matter of the public record in
      the Commission files.

3.    A manually signed copy of the form and amendments thereto shall be filed
      with each national securities exchange on which any class of securities 
      of the registrant is registered.  

4.    Amendments to the notifications must also be filed on Form 12b-25 but 
      need not restate information that has been correctly furnished.  The form
      shall be clearly identified as an amended notification.

5.    Electronic Filers.  This form shall not be used by electronic filers 
      unable to timely file a report solely due to electronic difficulties.  
      Filers unable to submit a report within the time period prescribed due to
      difficulties in electronic filing should comply with either Rule 201 or
      Rule 202 of Regulation S-T or apply for an adjustment in filing date
      pursuant to Rule 13(b) of Regulation S-T.



      ATTACHMENT TO SEC FORM 12b-25 - NOTIFICATION OF LATE FILING

PART III - NARRATIVE

      The Company's management has been devoting its efforts toward several
recent business developments, including the continued restructuring of its core
business, the acquisition of DS Latino and the renegotiation with its lender on
the terms of the second year on the revolver.  As a result, the Company has 
been unable to prepare and file its Form 10-Q within the prescribed time 
period. 

PART IV - OTHER INFORMATION

      (3) The Company's net loss for the quarter ended April 30, 1997 was
approximately $(869,000), or $(.17) per share, compared to a net loss of
$(812,215) or $(.15) per share, for the quarter ended April 30, 1996.  For 
the nine month period ended April 30, 1997, the net loss was $(2,061,000), or 
$(.39) per share, compared to $(1,393,262), or $(.25) per share for the first 
nine months of fiscal 1996.  The decline in net income is primarily due to 
reduced sales and lower gross margins resulting from continued competition.