10QSB/A

                        SECURITIES AND EXCHANGE COMMISSION
                               Washington, DC  20549


                                    FORM 10-QSB

Quarterly Report under Section 13 or Section 15(d) of the Securities Exchange
Act of 1934 for the quarterly period ended March 31, 1996

Transition Report under Section 13 or 15(d) of the Securities Exchange Act of
1934 for the transition period from ______ to ______.


                              Commission File No.:  0-22848


                                U.S. Wireless Data, Inc.
                  (Exact name of registrant as specified in its charter)


                       Colorado                    84-1178691
               (State of incorporation)    (IRS Employer Identification No.)


                                  5700 Flatiron Parkway
                                 Boulder, Colorado  80301

                 (Address of principal executive offices, including zip code)



                                      (303) 440-5464

                    (Registrant s Telephone Number, including area code)



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 ninety days.                      

                      Yes   X                      No   


As of March 31, 1996 there were outstanding 4,409,033 shares of the
Registrants Common Stock (no par value per share).

Transitional Small Business Disclosure Format

                      Yes                          No   X

EX-27

 

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<PERIOD-TYPE>                                    9-MOS
<FISCAL-YEAR-END>                          JUN-30-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                          42,674
<SECURITIES>                                         0
<RECEIVABLES>                                  116,805
<ALLOWANCES>                                    15,760
<INVENTORY>                                  2,739,012
<CURRENT-ASSETS>                             2,885,058
<PP&E>                                         431,413
<DEPRECIATION>                                 310,562
<TOTAL-ASSETS>                               3,028,664
<CURRENT-LIABILITIES>                        2,397,926
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<OTHER-SE>                                  (3,695,527)
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