U.S. SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C. 20549


                             FORM 10-QSB


     [X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                   SECURITIES EXCHANGE ACT OF 1934
               For the quarter ended February 29, 1996

                                  OR

    [  ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                   SECURITIES EXCHANGE ACT OF 1934
                  Commission file number 33-23884-LA



                       THE WESTWIND GROUP, INC.
     (Name of Small Business Issuer as specified in its charter

              Delaware                                87-0415594
   (State or other jurisdiction of              (I.R.S. employer
    incorporation or organization)              identification No.)



                 1746 1/2 Westwood Blvd., Los Angeles, CA  90024
               (Address of principal executive offices)


    Registrant's telephone no., including area code: (310) 470-6949


                                No Change
    Former name, former address, and former fiscal year, if changed
                           since last report.
                                   
                                   
 Securities registered pursuant to Section 12(b) of the Exchange Act:
                                 None
                                   
 Securities registered pursuant to Section 12(g) of the Exchange Act:
                                 None



Check  whether  the Issuer (1) has filed all reports  required  to  be
filed  by Section 13 or 15(d) of the Exchange Act during the preceding
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 90 days.   Yes x     No  

Common Stock outstanding at April 24, 1996 - 7,422,768 shares of $.004
par value Common Stock.



              DOCUMENTS INCORPORATED BY REFERENCE:  NONE





                              FORM 10-QSB

                  FINANCIAL STATEMENTS AND SCHEDULES
                       THE WESTWIND GROUP, INC.


               For the quarter ended February 29, 1996.



   The  following financial statements and schedules of the registrant
and its consolidated subsidiaries are submitted herewith:


                    PART I - FINANCIAL INFORMATION
                                                           Page of
                                                           Form 10-QSB

Item 1. Financial Statements;
           Condensed Consolidated Balance Sheets-- 
           February  29,  1996 and August 31, 1995               3

           Condensed Consolidated Statements of Income--
           for the  three months and six months
           ended February 29, 1996 and 1995                      5

           Condensed Consolidated Statements of Cash Flows--
           for the six months ended February 29, 1996 and 1995   6

          Notes to Condensed Consolidated Financial Statements   8

Item 2. Management's Discussion and Analysis of Financial
           Condition and Results of Operations                   11



                     PART II - OTHER INFORMATION
                                                                Page

Item 1. Legal Proceedings                                       12

Item 2. Changes in the Rights of Security Holders               12

Item 3. Defaults on Senior Securities                           12

Item 4. Results of Votes on Securities Holders                  12

Item 5. Other Information                                       12

Item 6(a). Exhibits                                             12

Item 6(b). Reports on Form 8-K                                  12

                             PAGE 2



                    THE WESTWIND GROUP, INC.
                                
         UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS
                                
                             ASSETS                                
          
                                       February 29,    August 31,
                                             1996         1995
                                         __________    __________
CURRENT ASSETS:
  Cash and cash equivalents              $  528,866    $  286,335
  Marketable equity securities
    available for sale                       24,629             -
  Advances to a related party                17,000             -
  Film Inventory                            348,060       690,760
  Income taxes receivable                    28,759        19,000
  Deferred tax asset                         54,064        94,410
                                       _____________ ____________
        Total Current Assets              1,001,378     1,090,505
                                       _____________ ____________
PROPERTY AND EQUIPMENT, net                   9,342         9,449
                                       _____________ ____________
OTHER ASSETS:
  Film inventory-noncurrent                  40,671        33,481
  Deposit                                     1,580         1,580
  Deferred tax asset                         34,053        34,053
                                       _____________ ____________
        Total Other Assets                   76,304        69,114
                                       _____________ ____________
                                         $ 1,087,024   $1,169,068
                                       _____________ ____________






Note:  The balance sheet at August 31, 1995 has been taken from the
                             audited
        financial statements at that date and condensed.
                                
The accompanying notes are an integral part of these consolidated
                      financial statements.



                              PAGE 3



                    THE WESTWIND GROUP, INC.
                                
         UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS
                                
                                
              LIABILITIES AND STOCKHOLDERS' EQUITY
                                
                                
                                       February 29,    August 31,
                                            1996         1995
                                       ____________  ____________
CURRENT LIABILITIES:
  Accounts payable                        $  54,363       $73,888
  Accounts payable - related party           11,542        19,904
  Accrued expenses                            1,711         1,711
  Management bonuses                        157,000       157,000
                                       _____________ ____________
        Total Current Liabilities           224,616       252,503
                                       _____________ ____________
MINORITY INTEREST                           448,685       472,988
                                       _____________ ____________
STOCKHOLDERS' EQUITY:
  Preferred stock                                 -             -
  Common stock                               29,691        29,691
  Additional paid-in capital                124,098       124,098
  Unrealized loss on available for
    sale securities                           (842)             -
  Retained earnings                         260,716       289,788
                                       _____________ ____________
        Total Stockholders' Equity          413,723       443,577
                                       _____________ ____________
                                        $ 1,087,024    $1,169,068
                                       _____________ ____________
                                
                                
                                
           
                                
                                
                                
                                
Note:  The balance sheet at August 31, 1995 has been taken from the
       audited financial statements at that date and condensed.
                                
The accompanying notes are an integral part of these consolidated
                      financial statements.
                    

                              PAGE 4



                      THE WESTWIND GROUP, INC.
                                
      UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF INCOME
                                
                   For the Three Months Ended   For the Six Months Ended
                      _______________________   _____________________
                         February    February   February  February
                          29,1996    28, 1995   29, 1996  28, 1995
                         __________  ________   ________  ________
REVENUE:
  Film revenue              $185,780 $125,895   $510,270  $222,832
  Film management and 
    marketing income           8,500       -       8,500   50,000
                         ___________ ________   ________  ________
      Total Revenue          194,280  125,895    518,770  272,832
                         ___________ ________   ________  ________
PRODUCTION COSTS              57,398  197,499    349,553  281,432
                         ___________ ________   ________  ________
GROSS PROFIT (LOSS)          136,882 (71,604)    169,217  (8,600)
                         ___________ ________   ________  ________
OPERATING EXPENSE:
  General and administrative  67,522   38,883    127,667   99,925
  Professional fees           23,430    8,740     27,432    9,155
                         ___________ ________   ________  ________
      Total Operating Expense 90,952   47,623    155,099  109,080
                         ___________ ________   ________  ________
INCOME (LOSS) FROM OPERATIONS 45,930 (119,227)    14,118  (117,860)
                         ___________ ________   ________  ________
OTHER INCOME (EXPENSE):
  Interest and other income    6,495    2,748     12,975    4,894
  Gain on settlement
     of contingency                -        -     30,587        -
                         ___________ ________   ________  ________
  Total Other Income (Expense) 6,495    2,748     43,562    4,894
                         ___________ ________   ________  ________
INCOME (LOSS) BEFORE MINORITY
  INTEREST AND INCOME TAXES   52,425 (116,479)    57,680  (112,786)

MINORITY INTEREST IN OPERATIONS 
  OF PARTNERSHIPS             87,368   72,755     86,692  (60,851)
                         ___________ ________   ________  _________
INCOME (LOSS) BEFORE  
   INCOME TAXES              (34,943) (43,724)   (29,012)  (51,935)

INCOME TAXES:
  Current tax expense (benefit)    -        -          -        -
  Deferred tax expense (benefit)   -        -          -    (5,789)
                         ___________ _________  _________  __________
NET (LOSS) INCOME        $  (34,943) $ 43,724)  $(29,012)  $(46,146)
                         ___________ _________  _________  __________
INCOME (LOSS) PER COMMON
    SHARE                   $(.004)  $  (.006)  $ (.004)     $ (.006)
                         ___________ _________  _________  __________
WEIGHTED AVERAGE NUMBER OF SHARES
  OUTSTANDING            7,422,768   7,422,768   7,422,768  7,422,768
                         ___________ _________  _________  __________
                                
                                
The accompanying notes are an integral part of these consolidated
                      financial statements.

                             PAGE 5                              


                    THE WESTWIND GROUP, INC.
                                
    UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                                
        Increase (Decrease) in Cash and Cash Equivalents
 
                                                For the Six Months Ended
                                               __________________________
                                               February 29,  February 28,
                                                    1996         1995
                                                 __________ ____________
Cash Flows From (To) Operating Activities:
  Net income (loss)                              $ (29,012) $ (46,146)
                                                 __________ ____________
  Adjustments to reconcile net income to cash provided (used)
    by operations:
     Depreciation and amortization                   1,021        155
     Minority interests in operations
        of partnerships                             87,368    (60,851)
     Write off film script inventory                 -          1,296
     Gain on contingency                           (25,471)        -
     Changes in assets and liabilities:
      (Increase) decrease in deferred tax asset      11,587        -
      (Increase) decrease in film inventory         342,700    254,805
      (Increase) decrease in income tax receivable   19,000        -
      Increase (decrease) in accounts payable and
        accrued expenses                           (19,525)     (4,879)
      Increase (decrease) in accounts
        payable - related party                     (8,362)         -
      Increase (decrease) in taxes payable             -        (2,396)
      Increase (decrease) in deferred income taxes     -        (5,789)
                                                  _________ __________
        Total Adjustments                          408,318     182,341
                                                  _________ ___________
           Net Cash Provided (Used)
             by Operating Activities               379,306     136,195
                                                  _________ ___________
Cash Flows From (To) Investing Activities:
  Advances to a related party                      (17,000)        -
  Payments for film script inventory                (7,190)    (17,503)
  Purchase of property and equipment                  (914)        -
                                                  _________ ___________
        Net Cash From (To) Investing Activities    (25,104)    (17,503)
                                                  _________ ___________
Cash Flows From (To) Financing Activities:
  Distributions to limited partners               (111,671)    (103,171)
  Contributions from limited partners                    -           -
                                                  _________ ___________
        Net Cash From (To) Financing Activities   (111,671)    (103,171)
                                                  _________ ___________

Net Increase in Cash and Cash Equivalents          242,531       15,521

Cash and Cash Equivalents at Beginning of Period   286,335      255,626
                                                  _________ ____________
Cash and Cash Equivalents at End of Period      $  528,866    $ 271,147
                                                  _________ ____________
                                
                           [Continued]
                             PAGE 6


                    THE WESTWIND GROUP, INC.
                                
    UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                                
                           [Continued]
                                
        Increase (Decrease) in Cash and Cash Equivalents

                                          For the Six Months Ended
                                         __________________________
                                         February 29,    February 28,
                                             1996            1995
                                         ____________     __________
Supplemental Disclosure of
   Cash Flow Information:

  Cash paid during the period for:
     Interest                            $       -       $      -
     Income taxes                        $       -       $   2,396

Supplemental Schedule of Non-cash
   Investing and Financing Activities:

  For the six months ended February 29, 1996:
     The Company received in settlement of a lawsuit $5,116 and stock in
     the distributor company valued at $25,471  [See Note 5].


  For the six months ended February 28, 1995:
     None








The accompanying notes are an integral part of these consolidated
                      financial statements.

                               PAGE 7 



                    THE WESTWIND GROUP, INC.
                                
 NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS


NOTE 1 _ BASIS OF PRESENTATION

  The  accompanying  financial statements have been  prepared  by
  the  Company without audit.  In the opinion of management,  all
  adjustments  (which included only normal recurring adjustments)
  necessary to present fairly the financial position, results  of
  operations  and changes in financial position for  all  periods
  presented, have been made.
  
  Certain  information and footnote disclosures normally included
  in  financial statements prepared in accordance with  generally
  accepted  accounting principles have been condensed or  omitted
  in  the  accompanying  interim  financial  statements.   It  is
  suggested   that   these   condensed   consolidated   financial
  statements   be   read  in  conjunction  with   the   financial
  statements  and notes thereto included in the Company's  August
  31,   1995  audited  financial  statements.   The  results   of
  operations  for  the  periods  ended  February  29,  1996   and
  February  28,  1995  are  not  necessarily  indicative  of  the
  operating results for the full year.
  
NOTE 2 _ MARKETABLE SECURITIES

  The  Company investments in marketable equity securities  which
  are  held  for an indefinite period and thus are classified  as
  available-for-sale. Available-for-sale securities are  recorded
  at  fair value under the caption "marketable securities" on the
  balance sheet, with the change in fair value during the  period
  excluded from earnings and recorded as a separate component  of
  equity.  Fair value of the equity securities was determined  on
  a  specific  identification basis in computing unrealized  gain
  or  loss.    As  of  February 29, 1996 and February  28,  1995.
  Unrealized  holding  gains (losses) on such  securities,  which
  were added (subtracted) to stockholders' equity during the  six
  months  ended  February  29, 1996 and February  28,  1995  were
  $(842)  and  $0  respectively.  The change  in  net  unrealized
  holding  gain (loss) on available-for-sale securities  for  the
  three  months  ending February 29, 1996 and February  28,  1995
  was $(5,683) and $0.

NOTE 3 _ ADVANCES TO RELATED PARTY

  During  January  1996,   the Company  advanced  $17,000  to  an
  officer director and majority shareholder of the Company.   The
  advances bear interest at 6% per annum.

                             PAGE 8



                    THE WESTWIND GROUP, INC.
                                
 NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
  
NOTE 4 _ LIMITED PARTNERSHIP
  
  The   Company   forms  limited  partnerships  to  finance   the
  production  of  some of its feature films.  The Company  serves
  as  the  general  partner  and has  ownership,  operating,  and
  financial   control  of  the  limited  partnerships.    Limited
  partnership  agreements generally limit cash  distributions  to
  the  Company  until limited partners' original investments  are
  returned  plus interest at a predetermined rate.   Profits  are
  allocated   according  to  partnership  agreements   with   the
  Company's interest ranging from 51.9% to 28.3%.
  
NOTE 5 _ COMMITMENTS AND CONTINGENCIES
  
  Development  Agreements - The Company enters  into  development
  agreements  as  a  means  to obtain story  rights  for  feature
  films.   Developers typically are entitled to a  percentage  of
  the  net  profits of the Company's general partnership interest
  in  the  film.  Amounts paid to developers for the three months
  ended   February   29,  1996  and  February   28,   1995   were
  approximately $7,109 and $17,503,  respectively.
  
  Distribution  Agreements - The Company has  entered  into  film
  distribution  agreements for foreign  markets  as  a  means  of
  financing   production   costs.   These   foreign   distributor
  agreements require an up front advance which is repaid  by  the
  Company  at prime plus 2% from the proceeds of the  film.   The
  foreign  distributor  collects revenues from  sublicensees  and
  after  withholding the funds advanced, expenses incurred and  a
  distribution  fee  of  approximately  15%  to  25%   of   gross
  revenues, forwards the remainder to the Company.
  
  The   Company  also  enters  into  various  other  foreign  and
  domestic  distribution and licensing agreements for  its  films
  as  a  means to exhibit it's films to the public.  Distributors
  typically  receive  12.5%  to  25%  of  gross  revenues  as   a
  distribution  fee  after  predetermined  minimum  revenues  are
  received  by the Company and are entitled to be reimbursed  for
  expenses incurred from the proceeds of the film.
  
  The  Company as a Distributor - The Company enters into various
  agreements  to  produce,  assist in production  and  distribute
  films  for  which  it  does not own the  story  rights.   These
  agreements  typically provide for the Company to be compensated
  for  its  role  as producer, entitle the Company to  receive  a
  percentage   revenue  in  gross  profits  of   the   film   and
  occasionally  require  the Company to  advance  funds  to  meet
  production  costs.   The advances are to  be  repaid  from  the
  gross  revenues  of the film. At February 29, 1996  and  August
  31,   1995,   their  were  no  amounts  advanced  under   these
  agreements.
  
  Other  -  The  Company has a continuing obligation  to  certain
  writers  and actors to pay profit participation amounts ranging
  from  1 to 7.5 percent based on a predetermined level of income
  and  distributions received by the Company.   The  Company  has
  recorded  $0  and $0 in profit participation payments  for  the
  three  months  ended February 29, 1996 and February  28,  1995,
  respectively.

                             PAGE 9


                    THE WESTWIND GROUP, INC.
                                
 NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                
NOTE 5 _ COMMITMENTS AND CONTINGENCIES
  
  Gain  Contingency  - The Company has filed  suit  for  $133,477
  against  a  Company, which had been contracted to distribute  a
  film,  for breach of a home video distribution agreement.   The
  suit  is  based  on  a refusal to pay the full  amount  of  the
  minimum  guarantee,  failure to render an accounting  of  sales
  and  failure  to pay royalties.  In November 1990, the  Company
  received  a  judgment  against the  distributor  for  $133,477;
  however,  the  distributor was forced into  bankruptcy  by  its
  creditors  before payment was made.  During November 1995,  the
  Company  recorded  $30,587 in other  income  when  it  received
  $5,116  and  1,684 shares of the distributor common stock  with
  an  aggregate  fair value of $25,471 on the date  of  issuance.
  The Company does not plan to pursue further collection.
  
NOTE 6 _ INCOME TAXES
  
  The   Company  accounts  for  income  taxes  in  accordance  with
  Statement  of Financial Accounting Standards No. 109  "Accounting
  for  Income Taxes" [FASB 109].  FASB 109 requires the Company  to
  provide  a net deferred tax asset/liability equal to the expected
  future  tax  benefit/expense of temporary  reporting  differences
  between  book  and tax and any available operating  loss  or  tax
  credit carryforwards.

  On  February 29, 1996 the amounts of the deferred tax assets  and
  liabilities are $88,217 and $25,827, respectively.  The amount of
  and  ultimate  realization of the benefits from the deferred  tax
  assets  is  dependent, in part, upon the tax laws in effect,  the
  future  earnings  of  the Company, and other future  events,  the
  effects  of which cannot be determined. As of February 29,  1996,
  the  Company  has  no  available  operating  loss  carryforwards.
  Management  determined that no valuation allowance was  necessary
  for the net deferred tax assets as of February 29, 1996.
  
NOTE 7 _ ECONOMIC DEPENDENCY
  
  The  Company  has  these  significant customers  who  represent
  approximately 98% of the Company's revenue.
  
  The  Company also receives a substantial portion of its revenue
  from  two  foreign sales agents who collect on  behalf  of  the
  Company  from numerous customers on a world-wide basis.   These
  foreign revenues relate to other revenues as follows:
                                    For the Three Months
                                     Ended February 29,
                                 ___________________________
                                       1996       1995
                                   ______________________
     Foreign Sales Agents           $  181,249  $ 187,314
     Domestic Customers                328,881     35,518
     Other                                 140          -
                                   ______________________
     Total Film Revenues            $  510,270  $ 222,832
                                   ______________________
  

                                PAGE 10
                                

                           PART I - ITEM 2

               MANAGEMENT'S DISCUSSION AND ANALYSIS OF
            FINANCIAL CONDITION AND RESULTS OF OPERATIONS

        The Company is engaged in the business of financing, producing
and  distributing  quality, lower and medium budget  motion  pictures.
The  Company's  motion  pictures are intended to  be  distributed  for
exhibition  in domestic and foreign theater markets and for subsequent
release  in  other  markets  such  as home  video,  pay-per-view,  pay
television and free television.  Westwind Productions, Inc., a wholly-
owned  subsidiary of the Company, is the Company's production  entity.
Westwind  Releasing  Corp.,  another wholly-owned  subsidiary  of  the
Company,   is  the  Company's  distribution  division.  The  following
discussion  should  assist  in  an  understanding  of  the   Company's
financial  position  at February 29, 1996, as  compared  to  the  same
quarter  for the last fiscal year.  The financial statements  and  the
notes  attached thereto should be referred to in connection with  this
discussion.

Liquidity and Capital Resources.

        As  of  February  29, 1996, the Company had  total  assets  of
$1,087,024 compared to $1,169,068 as of August 31, 1995, a decrease of
$82,044.  As of February 29, 1996, the Company's cash totaled $528,866
as  compared to $286,335 at August 31, 1995.  During the same  period,
current  assets decreased slightly to $1,001,378 from $1,090,505.  The
decrease  in  current assets was primarily the result of  a  decreased
current  film inventory of approximately $342,700.  Film inventory  is
carried  at the lessor of the Company's cost of producing the film  or
its  net  realizable value based upon estimated future film  revenues.
Film  inventory  is  reduced  or amortized  as  the  Company  receives
revenues  from  films  carried in inventory  or  to  the  extent  film
inventory exceeds estimated future film revenues.

        Total current liabilities decreased slightly to $224,616 as of
February  29,  1996, from $252,503 at August 31, 1995.  Provision  for
minority interests decreased slightly from $472,988 at August 31, 1995
to $448,685 at February 29, 1996.

Results of Operations

        The Company's principal objective is to produce and distribute
motion  pictures  with commercial subject matter.  Film  revenues  are
derived  primarily  from the distribution of  feature  films  in  both
domestic and foreign markets.  The Company's revenues are derived from
management  and  marketing fees relating to specific motion  pictures,
from fees for film production services and from distributive shares in
partnerships and joint venture formed to finance motion pictures.  The
Company's revenues and net income are dependent upon the level of film
activity  engaged in by the Company as well as by the success  of  the
particular motion pictures released by the Company in any given  year.
Most of the income which will be generated by a motion picture will be
generated  in  the  year  in  which it is  released  and  distributed.
Thereafter, minimum revenues are received from such motion picture.

        The  Company's film activity during the quarter  included  the
following:

"Asylum,"  a  dramatic thriller starring Robert  Patrick  and  Malcolm
McDowell began principal photography April 8, 1996.  The project is  a
co-production with Norstar Entertainment.  Norstar funded the  project
entirely and will have all rights to the film.  The company receives a
production fee for the project.

"Desire"  aka  "Ultimate  Desire" an erotic thriller  starring  Martin
Kemp,  Kate Hodge, Robert Miranda and Deborah Shelton will be released
by Monarch Home Video for domestic video release at the end of May.

                              PAGE 11



Revenue and Expenses.

        The  Company had total revenue of $194,280 for the three month
period  ended  February 29, 1996, compared to $125,895 for  the  three
month  period  ended  February 28, 1995.  For  the  six  months  ended
February  29,  1995,  the  Company had total revenue  of  $518,770  as
compared to $272,832 for the six months ended February 28, 1995.  Film
revenue  varies  significantly from quarter to quarter depending  upon
the overall film activity and the timing of receipts from the delivery
of films.

        Production costs for the three month period ended February 29,
1996 was $57,398 compared to $197,499 for the three month period ended
February  28,  1995.  Production costs for the six month period  ended
February 29, 1996 were $349,953 compared to $281,432 for the six month
period  ended February 28, 1995.  Operating expenses were $90,952  and
$155,099 for the three month and six month periods ended February  29,
1996  compared  to $47,623 and $109,080 for the three  month  and  six
month periods ended February 28, 1995.

        During  the three months ended November 30, 1995, the  Company
had  a  $30,587 one time gain in connection with settlement of  a  law
suit.  As a result of increased operating expenses,  the Company had a
loss  income  of $29,012  for the six months ended February  29,  1996
compared  to  a loss of $51,935 for the six months ended February  28,
1995.  For the three months ended February 29, 1996, the Company had a
net  loss  of $34,943 compared to a net loss of $43,724 for the  three
months ended February 28, 1995.

        The  Company's  revenues from operations and from  partnership
distributions as well as income and operating expenses are subject  to
increase  or decrease on a quarterly basis depending on the amount  of
film  activity  engaged  in a particular quarter  and  the  timing  of
receipts from licenses and from distribution agreements

                     PART II - OTHER INFORMATION

Item  1.      Legal Proceedings. To the best knowledge of the Company,
it  did not become a party to any pending or threatened litigation  or
proceeding material to the Company during the three month period ended
February 29, 1996.

Item  2.      Changes in the Rights of the Company's Security Holders.
None.

Item 3.     Defaults by the Company on its Senior Securities.  None.

Item 4.     Submission of Matters to a Vote of Security Holders. None.

Item 5.     Other Information.  None.

Item 6(a).  Exhibits.  None.

Item 6(b).  Reports on Form 8-K.  None.

                              PAGE 12



                              SIGNATURE


        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.


Dated: April 29, 1996                    THE WESTWIND GROUP, INC.



                                    By    /s/  William C. Webb
William C. Webb
                                     President/Director
                                     Principal Executive and
                                     Financial Officer

                              PAGE 13