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

FORM 12b-25                    SEC File Number:  33-16531-D 
                                              Tax ID Number:  87-0447580 

NOTIFICATION OF LATE FILING

     Form 10-QSB,  For Period Ended  December 31, 1996. 
                                                                  
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:  INTERNATIONAL AUTOMATED SYSTEMS, INC.
Former Name if Applicable: N/A.
                                                                 

Address of Principal Executive Office (Street and Number):
512 South 860 East
American Fork, Utah 84003 
                                                                 

Part II - Rules 12b-25(b) and (c)
                                                                 

     If the subject report could not be filed without reasonable 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 thereof will be filed on or before the 
fifteenth 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.

                                                                 

Part III - Narrative
                                                                 

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

The Company has several activities matters which have required considerable 
time from the officers.  This has delayed the finalization of the financial 
statements (unaudited) for the period ended December 31, 1997.
                                                                 

Part IV - Other Information
                                                                 

(1)  Name and telephone number of person to contact in regard to this 
notification:  Neldon P. Johnson, No. (801)763-9965 

(2)  Have all other periodic reports required (under Section 13 or 15(d) of 
the Securities and Exchange Act of 1934) during the preceding 12 months (or 
for such shorter period that the Registrant was required to file such 
reports) 
been filed?  If answer no identify report(s):/Yes/     

(3)  It is 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?    /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:

International Automated Systems, Inc. has caused this notification to be 
signed  on its behalf by the undersigned thereunto duly authorized.

                         INTERNATIONAL AUTOMATED SYSTEMS, INC.



DATE:  February 14, 1997.              BY:  Neldon P. Johnson 
                         Neldon P. Johnson, President