SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549

                                  FORM 12b-25

                          NOTIFICATION OF LATE FILING

(Check One) [X]Form 10-K [ ]Form 20-F [ ]Form 11-K [ ]Form 10-Q [ ]Form N-SAR

          For Period Ended: December 31, 1997
          [  ] Transition Report on Form 10-K
          [  ] Transition Report on Form 11-K
          [  ] Transition Report on form 10-Q
          [  ] Transition Report on Form N-SAR
          For the Transition Period Ended:

Read Instruction (on back page) 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 _ REGISTRANT INFORMATION

Full Name of Registrant            MPM Technologies, Inc.

Former Name if Applicable

Address of principal Executive Office(Street and Number) 222 W Mission, Ste.30
City, State and Zip Code                                 Spokane, WA  99201-2347

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-25b, the following should
be completed. (Check box if appropriate)
     (a) The reasons described in reasonable detail in Part III of this form
         could not be eliminated without unreasonable effort or expenses:
[  ] (b) The subject annual report, semi-annual report on Form 10-K, Form
         20-F, 11-F, 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 the Form 10K, 20-F, 11-K, 10-
Q, N-SAR, or the transition report or portion thereof, could not be filed
within the prescribed time period.  (Attach Extra Sheets if needed)

     Additional time needed to prepare financial statement from company's
     accounting data.


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

             Thomas L. Carlson             509         326-1310
                  (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 reports been filed?  If answer is no,
   identify reports(s).                               [X] Yes  [ ] No

(3)Is it anticipated that any significant change in results of operation 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.

MPM Technologies, Inc.
(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.


Date       March 25, 1997            By      /s/Robert D. Little, Secretary

INSTRUCTION: The form may be signed by an executive officer of the registrant
or by any other duly authorized representative.  The name and title of the
person signing the form shall be typed or printed beneath the signature.  If
the statement is signed on behalf of the registrant by an authorized
representative (other than an executive officer), evidence of the
representative's authority to sign on behalf of the registrant shall be with
the form.

ATTENTION
Intentional misstatements or omissions of fact constitute Federal Criminal
Violations
(See 18 U.S.C. 1001).

GENERAL INSTRUCTIONS
1. This form is required by Rule 12b-25 (17 CFR 240.12b-25) of the General
   Rules and Regulations under the Securities Exchange Act of 1934.
2. One signed original and four conformed copies of this form and amendments
   thereto must be completed and filed with the Securities and Exchange
   Commission, Washington D.C.  20549, in accordance with rule 0-3 of the
   General Rules and Regulations under the Act.  The information contained in 
   or filed with the form will be made a matter of public record in the
   Commission files.
3. A manually signed copy of the form and amendments thereto shall be filed
   with each national securities exchange on which any class of securities of
   the registrant is registered.
4. Amendments to the notifications must also be filed on form 12b-25 but need
   not restate information that has been correctly furnished.  The form shall
   be clearly identified as an amendment notification.