U.S. SECURITIES AND EXCHANGE COMMISSION
                        WASHINGTON D.C. 20549

FORM 12b-25                                  SEC File Number: 332474LA
                                             CUSIP Number: 783915309

                     NOTIFICATION OF LATE FILING                      

                             (Check One):
     [ ] Form 10-K  [ ] Form 11-K  [ ] Form 20-F  [X ] Form 10-QSB 

     For Period Ended:   March 31, 1998
_________________________________________________________________

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      S.B.B. Inc. 

     Former Name if Applicable     n/a
_________________________________________________________________

     Address of Principal Executive Office, (Street and Number)

     4505 Wasatch Blvd. Suite 330
_________________________________________________________________

     City, State and Zip Code

                         Salt Lake City, Utah 84124





_________________________________________________________________

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;              

     [X]  b.   The subject annual report or semi-annual
               report/portion thereof will be filed on or before
               the fifteenth calendar day following the prescribed
               due date; or the subject quarterly report/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.


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PART III-NARRATIVE
_________________________________________________________________

      The Company 

                                                  
_________________________________________________________________

PART IV-OTHER INFORMATION
_________________________________________________________________

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

          Les Mower 801-274-8600

     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 can not be made.


                        S.B.B. 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: May 6, 1998 By_________________________________
               John Stovall , Secretary