SECURITIES AND EXCHANGE COMMISSION

                              WASHINGTON D.C. 20549


                                 _______________


                                   FORM 8 - K

                                 CURRENT REPORT

                     PURSUANT TO SECTION 13 OR 15(d) OF THE 

                       SECURITIES AND EXCHANGE ACT OF 1934


Date of Report (Date of earliest event reported)  DECEMBER 5, 1997
                                                  -------------------

                         TAL WIRELESS NETWORKS, INC.
- -----------------------------------------------------------------------------
               (Exact name of registrant as specified in charter)

DELAWARE                          0-26110                 13-3768554
- -----------------------------------------------------------------------------
(State or other jurisdiction     (Commission             (IRS Employer
   or incorporation)             File Number)          Identification No.)

    113 TYNAN WAY, PORTOLA VALLEY, CA                    94028
- -----------------------------------------------------------------------------
(Address of principal executive offices)               (Zip Code)


Registrant's telephone number, including area code  (650) 529-0730
                                                    ---------------

- -----------------------------------------------------------------------------
        (Former name or former address, if changed since last report)




Item 3. Bankruptcy or Receivership


     On October 6, 1997, the Registrant filed a voluntary petition for
protection under Chapter 11 of the Federal Bankruptcy Laws in the United States
Bankruptcy Court, Northern District of California, San Jose Division pursuant to
which the Registrant's existing directors will continue in possession but
subject to the supervision and orders of the Bankruptcy Court.

     The Company plans to liquidate assets and review the claims of its various
creditors. It is unclear at this time whether there will be any funds available
for distribution to shareholders. Once this information has been determined, the
Company may file a Plan of Reorganization with the Bankruptcy Court.

Item 7. Financial Statements and Exhibits

Exhibit No.         Description

99.19               Summary of Financial Status of the Registrant
                    for the month ended November 30, 1997, as filed with the
                    United States Bankruptcy Court, Northern District of
                    California, San Jose Division.




                                   SIGNATURES

     Pursuant to the requirements of the Securities and Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                      TAL WIRELESS NETWORKS, INC.
                                    ------------------------------
                                             (Registrant)



Date:     December 22, 1997
                                     By:  /s/ RICHARD J. REDETT
                                    ------------------------------
                                     Name:  Richard J. Redett
                                     Title: Director