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


                                FORM 12b-25

NOTIFICATION OF LATE FILING               SEC File Number 2-89401
                                          Cusip Number 719412 10 8

[X]Form 10K  []Form 20-F  []Form 11-K  []Form 10-Q  []Form N-SAR

For the Period Ended:  December 31, 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 the 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, identify the Item(s) to which the notification relates:

Part I-Registration Information

     Full Name of Registrant
     Former Name if Applicable

Physicians Laser Services, Inc.

Address of Principal Executive Office (Street and Number)

     3200 North Federal Highway, Suite 226

City, State and Zip Code

     Boca Raton, Florida  33432

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;

[X]  (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 filing made by a money market
fund pursuant to Rule 30b3-1, 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, 20-F,
11-K, 10-Q, N-SAR or the transition report or portion thereof could
not be filed within the prescribed time period.

     The Registrant's Form 10-KSB could not be filed within the
prescribed time period because the accounting services the
Registrant received from its former accountants during the
Registrant's 4th quarter period ending December 31, 1995 and
fiscal year 1996 were significantly deficient.  As a result, the
Registrant has recalled its financial statements for the
aforementioned periods and is currently restating such financial
statements.  This has caused a delay in the Registrant's ability
to timely complete its requisite financial statements with respect
to its Form 10-KSB for year end 1996.

Part IV-Other Information

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

     Raymond F. Stack                  (561)      750-2300
        (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).

     [] Yes   [X] No

     The Registrant has filed all periodic reports required under
section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months in reliance upon the financial statements
prepared by its former accountants; however, since the Registrant
has recalled and is restating all financial statements filed with
such periodic reports, the Registrant is considered to be not
current with its reporting requirements.

     (3)  It is 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?

     [] Yes    [X] 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.

     Physicians Laser Services, Inc., has caused this notification
to be signed on its behalf by the undersigned thereunto duly
authorized.

Date:  March 28, 1997

Physicians Laser Services, Inc.



By:  /s/ Raymond F. Stack
     --------------------------
     Raymond F. Stack, President