SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549

                          SCHEDULE 13G

             Under the Securities Exchange Act of 1934



                       SITEL CORPORATION
                        (Name of Issuer)



                     Common Stock, $.001 par
                  (Title of Class of Securities)



                            82980K 10 7
                          (CUSIP Number)




     *The remainder of this cover page shall be filled out for a 
reporting person's initial filing on this form with respect to the 
subject class of securities, and for any subsequent amendment 
containing information which would alter the disclosures provided in
a prior cover page.

     The information required in the remainder of this cover page shall
not be deemed to be "filed" for the purpose of Section 18 of the 
Securities Exchange Act of 1934 ("Act") or otherwise subject to the 
liabilities of that section of the Act but shall be subject to all other 
provisions of the Act (however, see the Notes).


CUSIP No. 82980K 10 7

1)   NAME OF REPORTING PERSON
     S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

     Matthew H. Gates

2)   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE
     INSTRUCTIONS)

     / / a
     / / b

3)   SEC USE ONLY

4)   CITIZENSHIP OR PLACE OF ORGANIZATION

     United States of America

NUMBER OF           (5)  SOLE VOTING POWER           -0-
SHARES
BENEFICIALLY        (6)  SHARED VOTING POWER         -0-
OWNED BY
EACH                (7)  SOLE DISPOSITIVE         2,666,398
REPORTING                POWER
PERSON WITH         (8)  SHARED DISPOSITIVE          -0-
                         POWER

9)  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     3,293,398

10) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN
    SHARES (SEE INSTRUCTIONS)

     / /

11) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

     5.17% 

12) TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)

     IN

SCHEDULE 13G

Item 1(a)  Name of Issuer:

     SITEL Corporation

Item 1(b)  Address of Issuer's Principal Executive Offices:

     300 E. Lombard
     Suite 850
     Baltimore, MD  21202

Item 2(a)  Name of Person Filing:

     Matthew H. Gates

Item 2(b)  Address of Principal Office or, if none, Residence:

     15 Colleton River Drive
     c/o Colleton River Plantation
     Bluffton, South Carolina  29910

Item 2(c)  Citizenship:

     United States of America

Item 2(d)  Title of Class of Securities:

     Common Stock, par $.001

Item 2(e)  CUSIP Number:

     82980K 10 7

Item 3  If This Statement Is Filed Pursuant to Rules 13d-1(b) or
13d-2(b):

     Not applicable

Item 4(a)  Amount Beneficially Owned:

     3,293,398* shares as of December 31, 1997

*Includes 627,000 shares which the reporting person may acquire 
upon exercise of stock options exercisable within 60 days after
December 31, 1997.  James F. Lynch exercises voting control over 
the currently outstanding 2,666,398 shares pursuant to a voting 
agreement. 


Item 4(b)  Percent of Class:

     5.17% (based upon 63,076,542 shares outstanding at December 31, 1997)

Item 4(c)  Number of shares as to which reporting person has:

   (i)  sole power to vote or to direct the vote - 0
  (ii)  shared power to vote or direct the vote - 0
 (iii)  sole power to dispose or direct the disposition of - 2,666,398
  (iv)  shared power to dispose or direct the disposition of - 0		  

Item 5  Ownership of Five Percent or Less of a Class:

        Not applicable

Item 6  Ownership of More than Five Percent on Behalf of Another Person:

        Not applicable

Item 7  Identification and Classification of the Subsidiary Which 
        Acquired the Security Being Reported on By the Parent Holding 
        Company:

        Not applicable

Item 8  Identification and Classification of Members of the Group:

        Not applicable

Item 9  Notice of Dissolution of Group:

        Not applicable

Item 10  Certification:

        Not applicable


                             SIGNATURE

     After reasonable inquiry and to the best of my knowledge and
belief, I certify that the information set forth in this statement 
is true, complete and correct.


     Date:  February 11, 1998.



  /S/ MATTHHEW H. GATES
                                                              
     Matthew H. Gates