SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 12b-25

Commission File Number 0-18296

NOTIFICATION OF LATE FILING

(Check One:)   ___   Form 10-K    __   Form 11-K  __ 
Form 20-F    XX     Form 10-Q

Form N-SAR

            For Period Ended:    June 30,
2004

Transition Report on Form
10-K                                 
Transition Report on Form 10-Q

Transition Report on Form
20-F                                  
Transition Report on Form N-SAR

Transition Report on Form 11-K

For the Transition Period Ended: ________________________________________

            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:   ENVIRONMENTAL MONITORING & TESTING CORPORATION

Address of principal executive office: 1350 East Flamingo Road, Suite 688, Las Vegas, Nevada  89119

PART II

RULE 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.)




 

x


(a)        The reasons described in reasonable detail in Part III of this form could not be
eliminated without unreasonable effort or expense;

  





(b)        The subject annual report, semi-annual report, transition report on Form 10-K,
20-F, 11-K or Form N-SAR, or portion thereof will be filed on or before the 15th calendar day following the prescribed
due date; or the subject quarterly report or transition report on Form 10-Q, or 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.




-1-





PART III

NARRATIVE

State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F, 10-Q, N-SAR or the transition report portion thereof
could not be filed within the prescribed time period. (Attach extra sheets if needed.)

Company has not completed the financial statements for the Company to date and further time is needed.

PART IV

OTHER INFORMATION

(1)        Name and telephone number of person to contact in regard to this notification:

            Dan
Lee                     
(702) 376-3373

           
(Name)                       (Telephone
Number)

(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 registration 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 cannot be made.

ENVIRONMENTAL MONITORING & TESTING CORPORATION

(Name of Registrant Specified in Charter)

Has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized.

Date:  August 16,
2004                                          
By:       /s/ Dan Lee_________

                                                                                               Dan
Lee, President