UNITED STATES
                    SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, D.C.  20549



                                FORM 10-QSB


(Mark One)

/x/	Quarterly Report Pursuant to Section 13 or 15(d) of the Securities 
Exchange Act of 1934
 
              For the quarterly period ended December 31, 1995

                                     OR

/ /	Transition Report Pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934

    For the transition period from _______________ to _______________


                      Commission file number 0-17219



                    GENTNER COMMUNICATIONS CORPORATION
          (Exact name of registrant as specified in its charter)


              Utah                                   87-0398877
 (State or other jurisdiction of                   (IRS Employer
  incorporation or organization)                 Identification No.)

1825 Research Way, Salt Lake City, Utah                 84119
(Address of principal executive offices)             (Zip Code)


   Registrant's telephone number, including area code:  (801) 975-7200


                               NOT APPLICABLE          									
             (Former name, former address and former fiscal year,
                         if changed since last report.)


      Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter
period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.

                             /x/  Yes     / / No

      Indicate the number of shares outstanding of each of the issuer's
classes of common stock as of the latest practicable date.

   Class of Common Stock	                          February 9, 1996
     $0.001 par value                              7,662,375 shares



                   GENTNER COMMUNICATIONS CORPORATION

                            BALANCE SHEETS


                                                (Unaudited)
                                                December 31,   June 30,
                                                   1995          1995
                                                 ---------     ---------
                     ASSETS
Current assets:
  Cash and cash equivalents . . . . . . . . . .$   134,141  $    119,238
  Accounts receivable . . . . . . . . . . . . .  1,579,941     1,644,376
  Inventory . . . . . . . . . . . . . . . . . .  3,602,068     3,324,866
  Other current assets . . . . . . . . . . . .     301,717       140,088
                                                 ---------     ---------
    Total current assets . . . . . . . . . . .   5,617,867     5,228,568

Property and equipment, net . . . . . . . . . .  1,641,257     1,829,161
Other assets, net . . . . . . . . . . . . . . .    180,511       140,731
                                                 ---------     ---------
    Total assets . . . . . . . . . . . . . . . $ 7,439,635  $  7,198,460
                                                 =========     =========

      LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
  Notes payable . . . . . . . . . . . . . . .  $ 1,150,000  $  1,508,687

  Accounts payable . . . . . . . . . . . . . .     775,670       943,723
  Accrued expenses . . . . . . . . . . . . . .     299,480       297,426
  Current portion of long-term debt . . . . . .    159,467        93,506
  Current portion of capital lease obligations     182,088       128,486
                                                 ---------     ---------
    Total current liabilities . . . . . . . . .  2,566,705     2,971,828

Long-term debt . . . . . . . . . . . . . . . . .   515,374       229,372
Capital lease obligations . . . . . . . . . . .    176,524       283,799
                                                 ---------     ---------
    Total liabilities . . . . . . . . . . . . .  3,258,603     3,484,999

Shareholders' equity:
  Common stock, 50,000,000 shares authorized, par
   value $.001; 7,662,375 and 7,455,375 shares
   issued and outstanding at December 31, 1995
   and June 30, 1995 . . . . . . . . . . . . . .     7,662         7,455
  Additional paid-in capital . . . . . . . . . . 4,386,747     4,244,641
  Accumulated deficit . . . . . . . . . . . . . . (213,377)     (538,635)
                                                 ---------     ---------
    Total shareholders' equity . . . . . . . . . 4,181,032     3,713,461
                                                 ---------     ---------
    Total liabilities and shareholders' equity $ 7,439,635  $  7,198,460
                                                 =========     =========



                   GENTNER COMMUNICATIONS CORPORATION

                          STATEMENTS OF INCOME


                                                       (Unaudited)
                                                    Three Months Ended
                                                       December 31,
                                                 -----------------------
                                                    1995          1994
                                                 ---------     ---------
Net sales . . . . . . . . . . . . . . . . . .  $ 3,063,011  $  2,663,466
Cost of goods sold . . . . . . . . . . . . . .   1,633,064     1,498,809
                                                 ---------     ---------
  Gross profit . . . . . . . . . . . . . . . .   1,429,947     1,164,657

Operating expenses:
  Marketing and selling . . . . . . . . . . . .    598,525       467,556
  General and administrative . . . . . . . . .     363,712       453,065
  Product development . . . . . . . . . . . . .    234,221       195,849
                                                 ---------     ---------
    Total operating expenses . . . . . . . . .   1,196,458     1,116,470
                                                 ---------     ---------
    Operating income . . . . . . . . . . . . .     233,489        48,187

Other income (expense):
  Interest income . . . . . . . . . . . . . . .        625         4,622
  Interest expense . . . . . . . . . . . . . . .   (48,378)      (28,588)
  Other, net . . . . . . . . . . . . . . . . . .   (12,103)       (6,699)
                                                 ---------     ---------
    Total other income (expense) . . . . . . . .   (59,856)      (30,665)
                                                 ---------     ---------
Income before income taxes . . . . . . . . . . .   173,633        17,522

Provision for income taxes . . . . . . . . . . .      -             -
                                                 ---------     ---------
    Net income . . . . . . . . . . . . . . . . $   173,633  $     17,522
                                                 =========     =========




Net earnings per common share . . . . . . . . .$      0.02  $       -
                                                 =========     =========



                   GENTNER COMMUNICATIONS CORPORATION

                        STATEMENTS OF OPERATIONS


                                                       (Unaudited)
                                                     Six Months Ended
                                                       December 31,
                                                 -----------------------
                                                    1995          1994
                                                 ---------     ---------
Net sales . . . . . . . . . . . . . . . . . .  $ 5,850,160  $  4,938,379
Cost of goods sold . . . . . . . . . . . . . .   3,073,390     2,769,695
                                                 ---------     ---------
  Gross profit . . . . . . . . . . . . . . . .   2,776,770     2,168,684

Operating expenses:
  Marketing and selling . . . . . . . . . . . .  1,163,406     1,082,144
  General and administrative . . . . . . . . .     699,996       929,034
  Product development . . . . . . . . . . . . .    452,212       482,039
                                                 ---------     ---------
    Total operating expenses . . . . . . . . .   2,315,614     2,493,217
                                                 ---------     ---------
    Operating income . . . . . . . . . . . . .     461,156      (324,533)

Other income (expense):
  Interest income . . . . . . . . . . . . . .        1,487        11,136
  Interest expense . . . . . . . . . . . . . .     (98,525)      (56,976)
  Other, net . . . . . . . . . . . . . . . . . .   (12,103)        8,187
                                                 ---------     ---------
    Total other income (expense) . . . . . . . .  (109,141)      (37,653)
                                                 ---------     ---------
Income before income taxes . . . . . . . . . . .   352,015      (362,186)

Provision for income taxes . . . . . . . . . . .    26,757          -
                                                 ---------     ---------
    Net income . . . . . . . . . . . . . . . . $   325,258  $   (362,186)
                                                 =========     =========




Net earnings (loss) per common share . . . . . $      0.04  $      (0.05)
                                                 =========     =========



                   GENTNER COMMUNICATIONS CORPORATION

                   CONDENSED STATEMENTS OF CASH FLOWS

                                                      (Unaudited)
                                                    Six Months Ended
                                                      December 31,
                                                ------------------------
                                                   1995           1994
                                                ---------      ---------
Cash flows from operating activities:
  Cash received from customers . . . . . . . $  5,874,882  $   5,067,379
  Cash paid to suppliers and employees . .     (5,736,124)    (6,376,799)
  Interest received . . . . . . . . . . . . .       3,362         10,386
  Interest paid . . . . . . . . . . . . . . .    (106,814)       (56,976)
  Income taxes paid . . . . . . . . . . . . .     (25,900)          -
                                                ---------      ---------
    Net cash provided by (used in) operating
      activities . . . . . . . . . . . . . .        9,406     (1,356,010)
                                                ---------      ---------
Cash flows from investing activities:
  Purchases of property and equipment . . . .     (49,338)      (479,137)
  Decrease (increase) in other assets . . . .      (1,591)         2,238
                                                ---------      ---------
    Net cash used in investing activities . .     (50,929)      (476,899)
                                                ---------      ---------
Cash flows from financing activities:
  Proceeds from employee stock option exercises   142,313           -
  Net borrowings (repayments) under line of
   credit . . . . . . . . . . . . . . . . . .     (75,000)     1,250,000
  Principal payments of short-term notes to
   vendor . . . . . . . . . . . . . . . . . .    (283,687)          -
  Proceeds from issuance of long-term debt . .    400,000        282,500
  Principal payments of capital lease
   obligations . . . . . . . . . . . . . . . .    (79,163)       (89,113)
  Principal payments of long-term debt . . . .    (48,037)       (38,618)
                                                ---------      ---------
    Net cash provided by financing activities      56,426      1,404,769
                                                ---------      ---------
Net increase (decrease) in cash and cash
 equivalents . . . . . . . . . . . . . . . .       14,903       (428,140)
Cash and cash equivalents at the beginning
  of the year . . . . . . . . . . . . . . . .     119,238        433,824
                                                ---------      ---------
Cash and cash equivalents at the end of the
 period . . . . . . . . . . . . . . . . . . .$    134,141  $       5,684
                                                =========      =========


Supplemental disclosure of cash flow information:
  Property and equipment financed by capital
   leases . . . . . . . . . . . . . . . . . .$     25,490  $     127,113
                                                =========      =========



                   GENTNER COMMUNICATIONS CORPORATION

                     NOTES TO FINANCIAL STATEMENTS
                           December 31, 1995
                              (Unaudited)

1. Basis of Presentation

      The accompanying unaudited financial statements have been prepared
in accordance with generally accepted accounting principles for interim 
financial information and with the instructions to Form 10-QSB of 
Regulation S-B.  Accordingly, certain information and footnote 
disclosures normally included in complete financial statements have been 
condensed or omitted.  These financial statements should be read in 
conjunction with the financial statements and footnotes thereto included 
in the Company's 1995 Annual Report on Form 10-KSB.

      In the opinion of management, all adjustments (consisting of normal 
recurring adjustments) considered necessary for a fair presentation have 
been included.  The results of operations for interim periods are not 
necessarily indicative of the results of operations to be expected for 
the full year.


2. Earnings (Loss) Per Common Share

      Earnings (loss) per common share was calculated using the modified 
treasury stock method (see the accompanying exhibit, "Statement re: 
Computation of Per Share Earnings").  Stock options and warrants to 
purchase common stock have been excluded from the presented computation 
of per share amounts in periods when the effect was antidilutive.


3. Inventory

      Inventory is summarized as follows:

                                                (Unaudited)
                                                December 31,   June 30,
                                                    1995         1995
                                                 ---------    ---------
      Raw materials . . . . . . . . . . . . .  $ 1,238,384  $   959,478
      Work in progress . . . . . . . . . . . .   1,152,299    1,380,393
      Finished goods . . . . . . . . . . . . .   1,211,385      984,995
                                                 ---------    ---------
        Total inventory . . . . . . . . . . .  $ 3,602,068  $ 3,324,866
                                                 =========    =========



 
             MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
                    CONDITION AND RESULTS OF OPERATIONS



RESULTS OF OPERATIONS

	Sales for the three months ended December 31, 1995 increased 15% 
compared to the same period during the prior fiscal year, and sales for 
the six-month period increased 18% over the same period in fiscal 1994.  
Shipments of new products during the respective time periods was the 
primary reason for the increases.

	Broadcast market sales increased 16% during the second quarter of 
fiscal 1996, and increased 25% year-to-date as compared to the same 
periods during fiscal 1995.  The main reason for the increase was sales 
of the Company's new TS612 talk show telephone system.  The Company has 
received very favorable customer response to this product, and is 
finalizing new system enhancements which it anticipates introducing 
during the third quarter of the current fiscal year.  Increased sales 
also resulted from another new product, the Company's recently introduced 
Telehybrid telephone interface unit.  The new product allows broadcasters 
to make easy connections to either digital or analog phone lines in 
various "on-air" broadcast applications.  It can also be used in 
situations involving audioconferencing.

	Sales to the audio segment of the Teleconferencing market (the 
"Audioconferencing" market) increased 13% during both the three and six-
month periods ended December 31, 1995, as compared to the same periods a 
year ago.  One reason for the increases was due to shipments of the new 
AVT line of products.  These units were designed specifically for use in 
conjunction with videoconferencing  and distance learning applications.  
Audioconferencing sales were also higher than last year due to shipments 
of the ET100 portable audioconferencer.  The Company spent time earlier 
in the 1996 fiscal year making design modifications and improvements to 
the ET100, and released version 2.0 during the second fiscal quarter.  
The Company expects sales of its portable audioconferencers to grow 
further, particularly as a result of shipments of its recently announced 
ET10 portable audioconferencer, the first full duplex conferencing 
product designed for use in an individual office or cubicle.  The Company 
anticipates ET10 shipments beginning during the third quarter.

	The Company's gross profit margin percentage increased from 44% to 
47% during the three months and six months ended December 31, 1995 as 
compared to the same periods during the previous year.  Although the 
Company did experience some variations in its sales mix during the 
respective periods, most of the difference was due to moderate price 
increases which took effect July 1, 1995.  The Company believes that 
gross margins experienced during the rest of the 1996 fiscal year will be 
slightly lower due to small decreases in profit margins of the new 
products scheduled to be introduced.  However, the Company also 
anticipates higher gross profits resulting from an overall increase in 
sales.

	Operating expenses for the second quarter increased by 7% compared 
to last year.  The increase was due primarily to increased marketing 
promotions, along with an increase in product development efforts.  
Marketing and selling expenses rose 28% as compared to last year due to 
more extensive marketing activities aimed at increasing sales of existing 
products as well as continuing the ongoing promotion of new products.  
Product development costs increased 20% due to efforts in bringing to 
market certain features and new product enhancements for the TS612 and 
ET100.  Offsetting both of these cost increases was a 20% decline in 
general and administrative expenses.  The reduction stems mainly from 
cost saving efforts and efficiencies gained in modifying the 
organizational structure.  This process, started during the latter part 
of fiscal 1994, began yielding results during the last half of fiscal 
1995 and continued on into fiscal 1996.

	For the six-month period ended December 31, 1995, operating 
expenses overall went down by 7% compared to the same period a year 
earlier.  Product development costs for the first half of the current 
fiscal year were down 6%, notwithstanding the aforementioned second 
quarter increase.  The reason year-to-date expenses decreased was the 
significant drop in engineering costs during the first quarter of fiscal 
1996, compared to last year's first quarter when much effort was being 
focused on preparing the TS612 and ET100 products to ship.  The second 
quarter rise in marketing and selling expenses, compared to last year, 
was somewhat offset by lower expenses earlier this year versus last when 
the Company was heavily engaged in promoting these two new products.  As 
a result, year-to-date marketing and selling expenses experienced an 
increase of only 8%.  Year-to-date general and administrative costs 
compared to last year decreased 27% for the same reasons mentioned above 
in connection with the quarter ended December 31, 1995.

	The Company incurred, respectively, 69% and 73% more interest 
expense during the three and six-month periods ended December 31, 1995 
than it did the previous year, stemming from increased usage of the 
Company's line of credit facility.  In addition, due to utilizing much of 
its excess cash beginning in fiscal 1995, the Company earned 
significantly less interest income during fiscal 1996.

FINANCIAL CONDITION AND LIQUIDITY

	The Company's current ratio increased from 1.8:1 to 2.2:1 during 
the six months since June 30, 1995.  The factor contributing most to the 
change was an adjustment of short-term debt which occurred during fiscal 
1996's first quarter.  The Company obtained permanent long-term financing 
for several items of furniture and equipment acquired over the previous 
two years, and applied the proceeds towards the short-term line of 
credit.  This enabled the Company during the second quarter to 
significantly reduce the amounts owing to vendors, thus reducing the 
accounts payable balance by 18% as compared to the end of the previous 
fiscal year.  Inventory increased 8% during the six-month period as a 
result of the Company continuing its efforts of providing adequate 
finished product availability to satisfy current and expected customer 
demand.  Yet the Company also intends to fully implement ongoing 
inventory management programs started during fiscal 1995.  Such efforts, 
intended to improve raw material purchasing efficiencies and reduce 
inventory size overall, began yielding results during the three months 
ended December 31, 1995 when inventory decreased 4%.

	During the first quarter of fiscal 1996, the Company renewed its 
line of credit arrangement with a commercial bank.  The terms of the 
arrangement remained the same as before, with $1.75 million available at 
1% over prime, maturing on October 31, 1996.  There was $1.15 million 
outstanding at December 31, 1995.

	The Company is continuing to maximize its efforts to maintain 
stable cash flows during a time of sales growth and ongoing product 
development.  Changing its short-term debt position helped to increase 
available cash reserves.  However, the Company believes that ongoing cash 
flows will improve more as a result of continuing management's focus on 
maintaining satisfactory profitability following last fiscal year's 
period of operational expansion and intense product promotion.  Already 
the Company has seen the positive operational cash flow results from this 
course of action.  As sales continue to increase and profits are 
achieved, the Company is confident that it can achieve its business plan 
through a combination of internally generated funds, and short-term 
and/or long-term borrowing, if necessary.




 
                     PART II - OTHER INFORMATION



      Item 6.  Exhibits and Reports on Form 8-K

        (a) Exhibits
             (11) Statement re Computation of Per Share Earnings
             (27) Financial Data Schedule
        (b) Reports on Form 8-K
             There were no reports on Form 8-K filed during the quarter.




                              SIGNATURES

      Pursuant to the requirements of the Securities and Exchange Act of
1934, the registrant has duly caused this report to be signed on its
behalf by the undersigned thereunto duly authorized.


                                      GENTNER COMMUNICATIONS CORPORATION



                                      /s/  David L. Harmon
                                      -----------------------
                                      David L. Harmon
                                      Chief Financial Officer










Date: February 10, 1996






                                                              EXHIBIT 11

                   GENTNER COMMUNICATIONS CORPORATION

            STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS



                             Three Months Ended      Six Months Ended
                                December 31,            December 31,
                           ---------------------   ---------------------
                               1995       1994         1995       1994
                           ---------- ----------   ---------- ----------
Primary:

Earnings:
  Net income (loss) . . .  $  173,633 $   17,522  $   325,258 $ (362,186)
  Assumed interest expense
   reduction on retirement
   of long-term liabilities      -          -            -          -
  Assumed interest income
   increase on purchase of
   investments . . . . . .       -          -            -          -
                           ---------- ----------   ---------- ----------
    Adjusted net income
     (loss). . . . . . . . $  173,633 $   17,522  $   325,258 $ (362,186)
                           ========== ==========   ========== ==========
Shares:
  Weighted average number
   of common shares
   outstanding . . .. . . . 7,659,864  7,338,375    7,617,022  7,338,375
  Assumed exercise of
   weighted number of
   options and warrants
   outstanding . . . . . .       -          -            -          -
  Assumed repurchase of
   common shares . . . . .       -          -            -          -
                           ---------- ----------   ---------- ----------
    Adjusted weighted
     average of common
     shares outstanding  .  7,659,864  7,338,375    7,617,022  7,338,375
                           ========== ==========   ========== ==========
    Primary Earnings
     (Loss) Per Share . . .     $0.02      $0.00        $0.04     ($0.05)
                           ========== ==========   ========== ==========

Fully Diluted:

Earnings:
  Net income (loss) . . .  $  173,633 $   17,522  $   325,258 $ (362,186)
  Assumed interest expense
   reduction on retirement
   of long-term liabilities    39,072     37,776       78,307     64,829
  Assumed interest income
   increase on purchase of
   investments . . . . . .     13,048     30,712       23,020     57,946
                           ---------- ----------   ---------- ----------
    Adjusted net income
     (loss). . . . . . . . $  225,753 $   86,010  $   426,585 $ (239,411)
                           ========== ==========   ========== ==========
Shares:
  Weighted average number
   of common shares
   outstanding . . . . . .  7,659,864  7,338,375    7,617,022  7,338,375
  Assumed exercise of
   weighted
 number of
   options and warrants
   outstanding . . . . . .  3,901,536  3,994,025    3,932,639  3,994,025
  Assumed repurchase of
   common shares . . . . . (1,532,475)(1,467,675)  (1,531,775)(1,467,675)
                           ---------- ----------   ---------- ----------
    Adjusted weighted
     average of common
     shares outstanding .  10,028,925  9,864,725   10,017,886  9,864,725
                           ========== ==========   ========== ==========
    Full Diluted Earnings
     (Loss) Per Share  . .      $0.02      $0.01        $0.04     ($0.02)
                           ========== ==========   ========== ==========




<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>

THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
FINANCIAL STATEMENTS AND FOOTNOTES INCLUDED IN FORM 10-QSB FOR THE QUARTER
ENDED DECEMBER 31, 1995 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.

</LEGEND>
       
<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   6-MOS
<FISCAL-YEAR-END>                          JUN-30-1996             JUN-30-1996
<PERIOD-END>                               DEC-31-1996             DEC-31-1996
<CASH>                                         134,141                 134,141
<SECURITIES>                                         0                       0
<RECEIVABLES>                                1,724,941               1,724,941
<ALLOWANCES>                                   145,000                 145,000
<INVENTORY>                                  3,602,068               3,602,068
<CURRENT-ASSETS>                             5,617,867               5,617,867
<PP&E>                                       3,722,384               3,722,384
<DEPRECIATION>                               2,081,127               2,081,127
<TOTAL-ASSETS>                               7,439,635               7,439,635
<CURRENT-LIABILITIES>                        2,566,705               2,566,705
<BONDS>                                        691,898                 691,898
<COMMON>                                         7,662                   7,662
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<OTHER-SE>                                   4,173,370               4,173,370
<TOTAL-LIABILITY-AND-EQUITY>                 7,439,635               7,439,635
<SALES>                                      3,063,011               5,850,160
<TOTAL-REVENUES>                             3,063,011               5,850,160
<CGS>                                        1,633,064               3,073,390
<TOTAL-COSTS>                                1,633,064               3,073,390
<OTHER-EXPENSES>                                     0                       0
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                              48,378                  98,525
<INCOME-PRETAX>                                173,633                 352,015
<INCOME-TAX>                                         0                  26,757
<INCOME-CONTINUING>                            173,633                 325,258
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                   173,633                 325,258
<EPS-PRIMARY>                                     0.02                    0.04
<EPS-DILUTED>                                     0.02                    0.04
        

</TABLE>