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



                                   FORM 10-Q/A



               AMENDMENT NO. 1 TO QUARTERLY REPORT PURSUANT TO
          SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
              FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 1997



                         COMMISSION FILE NUMBER: 0-18267


Noise Cancellation Technologies, Inc.
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(Exact name of registrant as specified in its charter)


Delaware                                  59-2501025
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(State or other jurisdiction of           (I.R.S. Employer Identification No.)
incorporation or organization)

1025 West Nursery Road, Suite 120, Linthicum, Maryland             21090
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(Address of principal executive offices)                          (Zip Code)

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(410) 636-8700
(Registrant's telephone number, including area code)







PART II - OTHER INFORMATION

ITEM 6 - EXHIBITS

      (a)   Exhibits

            Exhibit No. Description

            27          Financial Data Schedule.









                      NOISE CANCELLATION TECHNOLOGIES, INC.

                                    SIGNATURE

   Pursuant to the requirement of Section 13 or 15(d) of the Securities Exchange
Act of 1934,  the  Registrant  has duly  caused  this report to be signed on its
behalf by the undersigned, thereunto duly authorized.


NOISE CANCELLATION TECHNOLOGIES, INC.



By:   /s/ MICHAEL J. PARRELLA
      Michael J. Parrella
      President,
      Chief Executive Officer


By:   /s/ CY E. HAMMOND
      Cy E. Hammond
      Senior Vice President,
      Chief Financial Officer


Dated:  November 17, 1997