[THIS PAPER DOCUMENT IS BEING SUBMITTED PURSUANT TO RULE 901 (d) OF 
                               REGULATION S-T] 
 
 
                  U. S. SECURITIES AND EXCHANGE COMMISSION 
                           Washington, D.C. 20549 
 
                                 FORM 12b-25 
 
                         NOTIFICATION OF LATE FILING 
 
                                                             SEC FILE NUMBER 
                                                                   1 - 13589 
 
                                                                CUSIP NUMBER 
                                                                 967575 10 1 
      [ ]   Form 10-K and Form 10-KSB 
      [ ]   Form 20-F 
      [ ]   Form 11-K 
      [x]   Form 10-Q and Form 10-QSB 
      [ ]   Form N-SAR 
 
            For Period Ended:  September 30, 1996 
 
      [ ]   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 the Transition Period Ended:  ___________________ 
 
      If the notification relates to a portion of the filing checked above, 
identify the Item(s) to which the notification relates:  Items 1 and 2 of 
Part I. 
 
Part I -- Registrant Information 
 
                           The WideCom Group Inc. 
           (Exact name of registrant as specified in its charter) 
 
    55 City Center Drive, Suite 500, Mississauga, Ontario, Canada, L5B 1M3 
             (Address of principal executive offices, 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. 
 
      (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-K 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 
10-KSB, 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: 
 
      An unforeseen delay has occurred in the transfer of data via the 
internet between the Registrant, its law firm and the firm engaged to 
reformat the information for transmission to the Commission. 
 
Part IV -- Other Information 
 
      (1)  Name and telephone number of person to contact in regard to this 
notification:  Suneet S. Tuli, Executive Vice President, The WideCom Group 
Inc., 267 Matheson Blvd. East, Mississauga, Ontario, Canada L4Z 1X8;  
telephone number 905-712-0505. 
 
      (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.
 
Quarter Ended September 30, 1996 Compared to Quarter 
 Ended September 30, 1995 
 
      Revenues for the quarter ended September 30, 1996 were $409,108, a 
decrease of $148,136 or 26.6%, as compared to $557,244 for the quarter ended 
September 30, 1995.  Sales for the quarter ended September 30, 1996 were 
$359,301, a decrease of $110,972 as compared to $470,273 for the quarter 
ended September 30, 1995.  For the quarter ended September 30, 1995, sales 
of the 36" WIDEfax Modular Unit accounted for approximately 63.2% of the 
Company's product sales.  For the quarter ended September 30, 1996, sales of 
the WIDEfax Scan and WIDEfax Modular Unit accounted for approximately 58.9% 
and 29.8%, respectively, of the Company's sales.  No revenues were 
recognized from government sponsored research programs for the quarter ended 
September 30, 1996 as compared to $86,971 for the quarter ended September 
30, 1995. 
 
      Operating expenses for the quarter ended September 30, 1996 were 
$862,336, an increase of $216,990 or 33.6%, as compared to $645,346 for the 
quarter ended September 30, 1995.  Research and development expenses 
decreased from $211,084 for the quarter ended September 30, 1995 to $188,743 
for the quarter ended September 30, 1996.  Selling, general and 
administrative expenses for the quarter ended September 30, 1996 increased 
by $210,406 and increased as a percentage of revenues from 55.5% to 127.1%.  
The increases in absolute dollars and as a percentage of revenues were due 
to marketing expenses associated with continued emphasis on product 
commercialization, particularly the introduction of the next generation 
WIDEfax Scan and WIDEfax Plotter and the expansion of the Company's 
administrative and sales staff and offices in anticipation of expanding the 
Company's operations. 
 
Six Months Ended September 30, 1996 Compared to 
 Six Months Ended September 30, 1995 
 
      Revenues for the six months ended September 30, 1996 were $951,030, a 
decrease of $126,872 or 11.8%, compared to $1,077,902 for the six months 
ended September 30, 1995. 
 
      Operating expenses for the six months ended September 30, 1996 were 
$1,775,364, an increase of $836,683, or 89.0%, compared to $939,681 for the 
six months ended September 30, 1995.  Operating expenses also increased as a 
percentage of revenues from 87.2% for the six months ended September 30, 
1995 to 186.7% for the six months ended September 30, 1996.  The increases 
in absolute dollars and as a percentage of revenues were due to marketing 
expenses associated with continued emphasis on product commercialization, 
particularly the introduction of the next generation WIDEfax Scan and 
WIDEfax Plotter and the expansion of the Company's administrative and sales 
staff and offices in anticipation of expanding the Company's operation. 
 
      The WideCom Group Inc. has caused this notification to be signed on 
its behalf by the undersigned thereunto duly authorized. 
 
 
Date:  November 14, 1996               By:   /s/  Willem J. Botha 
                                                  Willem J. Botha,
                                                  Chief Financial Officer