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<SEC-DOCUMENT>0000921895-98-000246.txt : 19980331
<SEC-HEADER>0000921895-98-000246.hdr.sgml : 19980331
ACCESSION NUMBER:		0000921895-98-000246
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19971231
FILED AS OF DATE:		19980330
SROS:			AMEX

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SHEFFIELD PHARMACEUTICALS INC
		CENTRAL INDEX KEY:			0000894158
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				133808303
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 10-K
		SEC ACT:		
		SEC FILE NUMBER:	001-12584
		FILM NUMBER:		98578115

	BUSINESS ADDRESS:	
		STREET 1:		30 ROCKEFELLER PLAZA
		STREET 2:		SUITE 4515
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10112
		BUSINESS PHONE:		2129576600

	MAIL ADDRESS:	
		STREET 1:		30 ROCKEFELLER PLAZA
		STREET 2:		SUITE 4515
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SHEFFIELD MEDICAL TECHNOLOGIES INC
		DATE OF NAME CHANGE:	19940606
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-K
<SEQUENCE>1
<DESCRIPTION>FORM NT 10-K
<TEXT>

                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   FORM 12B-25
                                                  Commission File Number 1-12584

                           NOTIFICATION OF LATE FILING


(Check one): [X] Form 10-K     [ ] Form 11-K      [ ] Form 20-F    [ ] Form 10-Q

             [ ] Form N-SAR



For Period Ended:  December 31, 1997
                   -------------------------------------------------------------
[   ]  Transition Report on Form 10-K    [   ]  Transition Report on Form 10-Q
[   ]  Transition Report on Form 20-F    [   ]  Transition Report on Form N-SAR
[   ]  Transition Report on Form 11-K

For the Transition Period Ended:
                                ------------------------------------------------

         Read attached  instruction sheet 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 Sheffield Pharmaceuticals, Inc.
                        --------------------------------------------------------

Former name if applicable
                         -------------------------------------------------------

425 South Woodsmill Road
- --------------------------------------------------------------------------------
Address of principal executive office (STREET AND NUMBER)

St. Louis, Missouri  63017-3441
- --------------------------------------------------------------------------------
City,    State and Zip Code

                        Part II. Rule 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 appropriate box.)

[X]      (a) The reasons described in reasonable detail in Part III of this form
         could not be eliminated without unreasonable effort or expense;

[X]      (b) The subject annual report, semi-annual report, transition report on
         Form 10-K,  20-F,  11-K or Form N-SAR, or portion thereof will be filed
         on or before the 15th 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.



<PAGE>


                               Part III. Narrative

         State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F,
10-Q,  N-SAR or the transition  report portion thereof could not be filed within
the prescribed time period.

         The  Registrant  was  unable  to file its  report  on Form 10-K for the
fiscal year ended  December 31, 1997 within the  prescribed  time period without
unreasonable  effort  or  expense  due  to  the  concentration  of  management's
attention on pressing financing and business matters.

                           Part IV. Other Information

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



   Judy Roeske Bullock                  (314)                    579-9899
- --------------------------      ----------------------      --------------------

         (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 report(s) been filed?  If the 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.

                         Sheffield Pharmaceuticals, Inc.
- --------------------------------------------------------------------------------
                  (Name of registrant as specified in charter)

Has  caused  this  notification  to be signed on its  behalf by the  undersigned
thereunto duly authorized.

Date:  March 30, 1998             By: /s/ Judy Roeske Bullock
       ---------------------          ----------------------------------------
                                      Judy Roeske Bullock
                                      Vice President and Chief Financial Officer

                  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 filed with the form.



                                       -2-

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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