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

                           FORM 12B-25
                                                  SEC FILE NUMBER
                                                  0-22408
                   NOTIFICATION OF LATE FILING
                                                  CUSIP NUMBER
                                                  746400

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

               For Period Ended:  December 31, 1997

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

     Purus, Inc.
     605 Tennant Avenue, Suite B
     Morgan Hill, CA  95037

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 detain in Part
          III  of  this  form  could not  be  eliminated  without
          unreasonable effort or expense;
     
          (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 of  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 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 Company's auditors are still in the process of completing
     the audit and are still awaiting the receipt of several
     significant confirmation letters before they will be able to
     sign off.  In addition, the Company must still obtain a signed
     opinion letter from its former auditors, which they will not be
     able to provide until the current auditors conclude their audit.

PART IV - OTHER INFORMATION

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

Mark E. Lehman              (801) 532-7858

(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 answer is no, identify report(s).

                                             [X]  Yes  [ ]  No

(3)  Is it 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.

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

Date:  March 31, 1998         By: Peter Friedli (signature)
                                  Chief Executive Officer