FORM 6-K


                    SECURITIES AND EXCHANGE COMMISSION

                          Washington, D.C. 20549

                         Report of Foreign Issuer
                   Pursuant to Rule 13a or 15d - 16 of
                   the Securities Exchange Act of 1934

                       For the month of May 1997


                             Tevecap S.A.
                 (Exact Name as Specified in its Charter)

                             TEVECAP INC.
                   (Translation of Name into English)

                        SEC FILE NUMBER:  0-22267

                           Rua do Rocio, 313
                         Sao Paulo, SP Brazil
                               04552-904
                 (Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual 
reports under cover Form 20-F or Form 40-F.

     Form 20-F     X      Form 40-F
               ---------            -------

Indicate by check mark whether the registrant by furnishing the information 
contained in this Form is also thereby furnishing the information to the 
Commission pursuant to Rule 12g3-2(b) under Securities Exchange Act of 1934.

     Yes            No    X
        ---------      -------

If "Yes" is marked, indicate below the file number assigned to the registrant 
in connection with rule 12g3-2(b):82  N/A




 
                              SIGNATURES

Pursuant to the requirements 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.

TEVECAP S.A.

By: /s/ Jose Augusto P. Moreira
    ---------------------------
     Jose Augusto P. Moreira
     Officer

By: /s/ Claudio Cesar D'Emilio
    ---------------------------
     Claudio Cesar D'Emilio
     Officer

Date:  May 29, 1997



                           EXHIBIT LIST

       One copy of the press release, dated May 27, 1997, of Tevecap S.A.,
containing unaudited financial information for the three month period ended
March 31, 1997, prepared in accordance with U.S. GAAP.