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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000948830-97-000287.txt : 19971118
<SEC-HEADER>0000948830-97-000287.hdr.sgml : 19971118
ACCESSION NUMBER:		0000948830-97-000287
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19970930
FILED AS OF DATE:		19971117
SROS:			NASD

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SAINT ANDREWS GOLF CORP
		CENTRAL INDEX KEY:			0000930245
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
		IRS NUMBER:				880203976
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 10-Q
		SEC ACT:		
		SEC FILE NUMBER:	000-24970
		FILM NUMBER:		97722871

	BUSINESS ADDRESS:	
		STREET 1:		5325 SOUTH VALLEY VIEW BLVD
		STREET 2:		STE 10
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89118
		BUSINESS PHONE:		7027987777

	MAIL ADDRESS:	
		STREET 1:		SAINT ANDREWS GOLF CORP
		STREET 2:		5325 S VALLEY VIEW BLVD STE 10
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89118
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<TEXT>

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

                               FORM 12b-25
                                                               SEC FILE NUMBER
                       NOTIFICATION OF LATE FILING                 0-24970

                               FORM 10-QSB                      CUSIP NUMBER
                                                                   787189
                   For Period Ended: September 30, 1997

[Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.]

PART I - REGISTRANT INFORMATION

                      SAINT ANDREWS GOLF CORPORATION
                      ------------------------------    
                         Full Name of Registrant

                             Not Applicable
                        -------------------------
                        Former Name if Applicable

                5325 South Valley View Boulevard, Suite 10
        --------------------------------------------------------
        Address of Principal Executive Office (Street and Number)

                         Las Vegas, Nevada 89118
                        ------------------------
                        City, State and Zip Code

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)

     (a)  The reasons described in reasonable detail 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, Form N-SAR, or portion thereof, will be
          filed on or before the fifteenth calendar day following the
[X]       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 has been attached if applicable.

PART III - NARRATIVE

State below in reasonable detail the reasons why the Form 10-K, 11-K, 10-Q,
N-SAR, or the transition report or portion thereof, could not be filed within
the prescribed time period.

Due to the demands of the newly opened Callaway Golf Center the Company's
accounting department was unable to complete the financial information needed
in order to prepare the Form 10-Q and file it in a timely manner.
<PAGE>
PART IV - OTHER INFORMATION

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

               Jon D. Sawyer                 303/893-2300
               -------------          -----------------------------
                  (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 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?   [X]Yes   [ ]No

NARRATIVE AND QUALITATIVE EXPLANATION OF THE ANTICIPATED CHANGE:

The Company expects to report a net income of approximately $1,335,000 for the
nine months ended September 30, 1997 as compared to a $(543,000) net loss for
the nine months ended September 30, 1996.  The increased income was due to the
sale of the Company's franchising business during the quarter ended March 31,
1997.
- ------------------------------------------------------------------------------

                     SAINT ANDREWS GOLF CORPORATION
               -------------------------------------------
               (Name of Registrant as Specified in Charter)

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

                                SAINT ANDREW GOLF CORPORATION

Date: November 17, 1997         By/s/ Ronald Boreta                      
                                      Ronald Boreta, President

[ATTENTION: Intentional misstatements of omissions of fact constitute Federal
Criminal Violations (See 18 U.S.C. 1001).]
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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