2

                    U.S. Securities and Exchange Commission   
                           Washington, D.C.  20549

                                 FORM 10-QSB

             [ X ] QUARTERLY REPORT UNDER SECTION 13 or 15(d)
                  OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended:                June 30, 1997

            [   ] TRANSITION REPORT UNDER SECTION 13 OR 15(d)   
                  OF THE EXCHANGE ACT  

For the transition period from:               to:                  


Commission file number:                               33-26899-D 

                  BEST OF AMERICA CORPORATION                    
      (Exact Name of Registrant as specified in its charter)

         COLORADO                              84-1082394        
 (State or other jurisdiction            (IRS Employer Identi- 
of incorporation or organization          fication  Number)
                   
                          27690 Main Street 
                      Lacombe, Louisiana 70445                  
       	(Address code of principal executive offices)

                           (504) 646-0261                       
                      (Issuer's telephone number)

 Check mark whether the Issuer (1) has filed all reports required 
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 the filing 
requirements for at least the past 90 days. YES: X   NO:

        APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
           PROCEEDINGS DURING THE PREVIOUS FIVE YEARS
Check whether the registrant filed all documents and reports 
required to be filed by Section 12, 13, or 15(d) of the Exchange 
Act after the distribution of securities under a plan confirmed by 
the court.  YES: x   NO:

             APPLICABLE ONLY TO CORPORATE ISSUERS
State the number of shares outstanding of each of the issuer's 
classes of common stock, as of the last practicable date: 8,129,000

 Transitional Small Business Disclosure Format. YES:   NO: X








3
                   BEST OF AMERICA CORPORATION
	
Index


PART I     FINANCIAL INFORMATION

                                    
Balance Sheet
June 30, 1997                           3
			
Statements of Operations
Three and Six Months 
Ended June 30, 1997 and 1996            4
                 

Statements of Cash Flows 
Three and Six Months Ended
June 30, 1997 and 1996                  5        
                 
                                                        

Notes to Financial Statements           6


Management's Discussion and Analysis of
Financial Condition and Results of
Operations                            7-8

PART II
Other Information                       9
Signatures                             10












4

                Best of America Corporation
                       Balance Sheet
                       June 30, 1997
                        (Unaudited)


                          ASSETS
                                                         
Current assets:
  Cash                                                 $        698
  Accounts receivable, net of allowance for
   doubtful accounts of $ 11,333                             62,672
  Inventory                                                  20,737
  Note receivable - trade                                    25,000
  Prepaid expenses                                            3,462
      Total current assets                                  112,569

Property and equipment, at cost, net of
  accumulated depreciation of $31,446                        12,565

Patents and formulas, at cost, net of
  accumulated amortization of $5,531                          4,557

Deposits                                                     26,654

Option to purchase real estate                                3,000
                                                       $    159,345
           LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
  Accounts payable                                     $    191,390
  Due to related parties                                     59,528
  Customer deposits                                           5,000
      Total current liabilities                             255,918

Commitments and contingencies

Stockholders' equity:
 Preferred stock, $10 par value, non-voting,
  non-cumulative, non participating,
  convertible, 50,000,000 shares authorized
 Common stock, no par value,
  1,000,000,000 shares authorized,
  8,129,000 shares issued and outstanding                   348,930
 Paid in capital                                             26,647
 Accumulated deficit                                       (472,150)
                                                            (96,573)
                                                       $    159,345


     See accompanying notes to financial statements.








5

             Best of America Corporation
               Statements of Operations
For the Three and Six Months Ended June 30, 1997 and 1996
                     (Unaudited)



                                              Six Months           Three Months
                                           1997        1996       1997      1996
                                                                 

Sales                                  $  56,393   $  35,407  $  35,497  $  19,980
Cost of sales                             31,284       6,398     20,700      3,422
Gross margin                              25,109      29,009     14,797     16,558

General and administrative expenses       82,793     119,939     49,315     42,863

Income (loss) from operations            (57,684)    (90,930)   (34,518)   (26,305)

Other income and (expense):
 Miscellaneous income                          8                     (7)
 Interest expense                        (15,424)     (7,810)    (8,234)    (4,164)
                                         (15,416)     (7,810)    (8,241)    (4,164)

  Net income (loss)                    $ (73,100)  $ (98,740) $ (42,759) $ (30,469)


Earnings (loss) per share:
 Net income (loss)                        ($0.01)     ($0.01)    ($0.01)    ($0.00)

 Weighted average shares outstanding   8,129,000   7,879,000  8,129,000  8,129,000







   See accompanying notes to financial statements.







<PAGE6>

               Best of America Corporation
                 Statement of Cash Flows
For the Three and Six Months Ended June 30, 1997 and 1996
                       (Unaudited)



                                                                Six Months            Three Months
                                                              1997      1996         1997      1996
    
                                                                                    
Net cash provided by (used in) operating activities       $ (122,519) $ (12,488) $ (24,183) $ 
32,326

Cash flows from investing activities:
   Acquisition of office equipment                            (1,293)    (1,615)              (1,488)               
   Acquisition of option on real estate                       (3,000)               (3,000)
  Net cash provided by (used in) investing activities         (4,293)    (1,615)    (3,000)   
(1,488

Cash flows from financing activities:                                                          
   Common Stock issued for cash                                           5,000                5,000
   Proceeds from (payments to) related parties                76,073     13,635     27,183   
(33,349)
  Net cash provided by (used in) financing activities         76,073     18,635     27,183   
(28,349)

Increase (decrease) in cash                                  (50,739)     4,532                2,489
Cash and cash equivalents,
 beginning of period                                          51,437        592        698     2,635
Cash and cash equivalents,
 end of period                                            $      698  $   5,124  $     698  $  5,124




    See accompanying notes to financial statements.
	

 	




7


                      Best of America Corporation
                     Notes to Financial Statements

The accompanying condensed unaudited financial statements have been 
prepared in accordance with generally accepted accounting 
principles for interim financial information and with the 
instructions to form 10-QSB. Accordingly, they do not include all 
of the information and footnotes required by generally accepted 
accounting principles for complete financial statements. In the 
opinion of management, all adjustments (consisting of normal 
recurring adjustments) considered necessary for a fair presentation 
have been included. The results of operations for the periods 
presented are not necessarily indicative of the results to be 
expected for the full year. The accompanying financial statements 
should be read in conjunction with the Company's form 10-KSB filed 
for the year ended December 31, 1996.

Income (loss) per share was computed using the weighted average 
number of common shares outstanding.

BASIS OF PRESENTATION

The accompanying financial statements have been prepared on a 
"going concern" basis which contemplates the realization of assets 
and the liquidation of liabilities in the ordinary course of 
business. 

The Company has incurred operating losses during the six months 
ended June 30, 1997, and 1996, aggregating $73,100 and $98,740, and 
has negative working capital of $143,349 at June 30, 1997.

During the periods presented the Company has not generated positive 
cash flow from operations and there can be no assurance that the 
trend will not continue.  Profitable operations are dependent upon, 
among other factors, the Company's ability to obtain equity or debt 
financing and the Company's ability to finance, manage, and 
construct car wash operations.

The Company is unable to project a level of revenue which would 
allow a reversal of its history of operating losses in the near 
future. In this regard the  Company  has  undertaken the  raising 
of additional equity capital and debt financing. The Company's 
continued operations are dependent upon obtaining financing.








	







8

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
	         CONDITION AND RESULTS OF OPERATIONS

Trends and Uncertainties: The Company is structured so that it can 
adjust to the trends and uncertainties in the automobile service 
industry. The Company has tried to eliminate the major variables of 
interest rates and operating expenses. However, as the Company has 
little or no control over the demand for its products and/or 
services, inflation and changing prices could have a material 
effect on the future profitability of the Company.	

Capital and Sources of Liquidity: During the Six months ended June 
30, 1997 the Company's principal source of funding was derived from 
operations and loans from shareholders.

The Company's sources of liquidity for the remainder of 1997 are 
expected to be generated from efforts to raise additional capital 
and advances from affiliates.  This capital is essential to the 
continued operation of the Company.  See the discussion of Capital 
Resources included in the Company's Report on Form 10-KSB for the 
year ended December 31, 1996 for additional information.
	
The Company currently has no material commitments for capital 
expenditures. The Company recently moved its offices and increased 
its lease obligation from a base rental of $644.50 per month to 
$1,000 per month on a month-to-month basis. In addition, 800 square 
feet of storage space for its parts and chemicals is leased on a 
month-to-month basis for a monthly rent of $320. The increased 
lease payments have a negative effect on the cash flow of the 
Company. The Company believes that its existing facilities are 
adequate to meet its needs for the foreseeable future. 

The Company purchased office equipment of $1,293 and paid $3,000 
for an option to purchase the present office building and adjoining 
land during the six months ended June 30, 1997, resulting in net 
cash used in investing activities of $4,293.

The Company purchased office equipment of $1,615 during the six 
months ended June 30, 1996, resulting in net cash used in investing 
activities of $1,615. 

The Company received advances from shareholders of $76,073 during 
the six months ended June 30, 1997, resulting in net cash provided 
by financing activities of $76,073
	
The Company received advances from shareholders of $13,635 and 
$5,000 of proceeds from the sale of common stock during the six 
months ended June 30, 1996, resulting in net cash provided by 
financing activities of $18,635.

Results of Operations:

The Company has not generated positive cash flow from operations 
and there can be no assurance that the trend will not continue.  
Profitable operations are dependent upon, among other factors, the 
Company's ability to obtain equity or debt financing and the 
Company's ability to finance, manage, and construct car wash 
operations, and acquire manufacturing equipment.

The Company is unable to project a level of revenue which would 
allow a reversal of its history of operating losses in the near 
future. In this regard the  Company  has  undertaken the  raising 
of additional equity capital and debt financing. The Company's 
continued operations are dependent upon obtaining financing.

1997 Compared to 1996: For the six months ended June 30, 1997, the 
Company experienced a net loss of $73,100 compared to a net loss of 
$98,740 for the six months ended June 30, 1996. The Company 
experienced negative cash flow from operating activities of 
$122,519 for the six months ended June 30, 1997, compared to 
negative cash flow from operations of $12,488 for the six months 
ended June 30, 1996.

The Company received revenue of $56,393 for the six months ended 
June 30, 1997, compared to $35,407 for the six months ended June 
30, 1996.

Cost of sales increased from $6,398 during the six months ended 
June 30, 1996, to $31,284 during the six months ended June 30, 
1997, due to increased merchandise sales.                          
          
General and administrative expenses decreased from $119,939 during 
the six months ended June 30, 1996, to $82,793 during the six 
months ended June 30, 1997, due to less money spent to acquire 
financing.

The Company's interest expense increased from $7,810 during the six 
months ended June 30, 1996, to $$15,424 during the six months ended 
June 30, 1997.



9

	PART II
	OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS.

	    Not applicable.

ITEM 2.  CHANGES IN SECURITIES.

	    Not applicable.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES.

	    Not applicable.

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.

	    Not applicable.

ITEM 5.  OTHER INFORMATION.

	    Not applicable.

ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K.

	    (a)  Not applicable.

	    (b)  Not applicable.


                                      











                                
	















10
	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.

	                
                       
                          Best of America Corporation
	                (Registrant)

Dated: July 30, 1997_______________________



By: /s/ Anatole J. Plaisance
     ------------------------
     President