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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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 LOFPDbMsPuKrjJSAqCRGPw==

<SEC-DOCUMENT>0001209191-04-059572.txt : 20041228
<SEC-HEADER>0001209191-04-059572.hdr.sgml : 20041228
<ACCEPTANCE-DATETIME>20041228124329
ACCESSION NUMBER:		0001209191-04-059572
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20041215
FILED AS OF DATE:		20041228
DATE AS OF CHANGE:		20041228

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Joseph Jerome L
		CENTRAL INDEX KEY:			0001312911

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-18808
		FILM NUMBER:		041227926

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		480-949-6007, X108

	MAIL ADDRESS:	
		STREET 1:		7373 NORTH SCOTTSDALE ROAD, SUITE C-140
		CITY:			SCOTTSDALE
		STATE:			AZ
		ZIP:			85253

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GREAT WESTERN LAND RECREATION INC
		CENTRAL INDEX KEY:			0000854882
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE AGENTS & MANAGERS (FOR OTHERS) [6531]
		IRS NUMBER:				133530765
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	BUSINESS ADDRESS:	
		STREET 1:		5115 N SCOTTSDALE ROAD
		STREET 2:		SUITE 101
		CITY:			SCOTTSDALE
		STATE:			AZ
		ZIP:			85250
		BUSINESS PHONE:		4809496007

	MAIL ADDRESS:	
		STREET 1:		5115 N SCOTTSDALE ROAD
		STREET 2:		SUITE 101
		CITY:			SCOTTSDALE
		STATE:			AZ
		ZIP:			85250

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	1ST REALTY INVESTMENTS INC
		DATE OF NAME CHANGE:	20020513

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST NATIONAL REALTY ASSOCIATES INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EMPHATIC MERGERS INC
		DATE OF NAME CHANGE:	19900507
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>bpx70035_bpx1jj3.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-12-15</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000854882</issuerCik>
        <issuerName>GREAT WESTERN LAND RECREATION INC</issuerName>
        <issuerTradingSymbol>GWES</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001312911</rptOwnerCik>
            <rptOwnerName>Joseph Jerome L</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>7373 NORTH SCOTTSDALE ROAD, SUITE C-140</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>SCOTTSDALE</rptOwnerCity>
            <rptOwnerState>AZ</rptOwnerState>
            <rptOwnerZipCode>85253</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Senior VP and CFO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Stock options</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>.40</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2004-12-22</value>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-12-22</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>200000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">67,000 of the options are currently exerciseable.  An additional 67,000 vest one year from the date of the grant.  The remaining 66,000 vest two years from the date of the grant.</footnote>
    </footnotes>

    <remarks>Jerome L. Joseph became a reporting person for Great Western Land and Recreation, Inc. on December 15, 2004 when he joined the company
as Senior Vice President and Chief Financial Officer.</remarks>

    <ownerSignature>
        <signatureName>/s/ Jerome L. Joseph</signatureName>
        <signatureDate>2004-12-28</signatureDate>
    </ownerSignature>
</ownershipDocument>

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