As filed with the Securities and Exchange Commission on April 23, 1997

                                    Registration No. 333-___________

                  SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON D.C. 20549
                                                               
                               FORM S-8
                        REGISTRATION STATEMENT
                                 Under
                      THE SECURITIES ACT OF 1933
                       SMT HEALTH SERVICES INC.
        (Exact name of registrant as specified in its charter)
                                   
          Delaware                              25-1672183
   (State or jurisdiction of                  (I.R.S. Employer
  incorporation or organization)            Identification No.)
  
                          10521 Perry Highway
                      Wexford, Pennsylvania 15090
               (Address of principal executive offices)
                                                          
  
                          SMT HEALTH SERVICES INC.
                      1991 EMPLOYEE STOCK OPTION PLAN
                         (Full title of the plan)
                                                          
  
                   David A. Zynn, Chief Financial Officer
                         SMT Health Services Inc.
                            10521 Perry Highway
                        Wexford, Pennsylvania 15090
                  (Name and address of agent for service)
  
                              412-933-3300
                  (Telephone number of agent for service)
  
                      Copies of communications to:
                          Ronald Basso, Esquire
                Buchanan Ingersoll Professional Corporation
                            One Oxford Centre
                      301 Grant Street, 20th Floor,
                   Pittsburgh, Pennsylvania 15219-1410
                              412-562-3943
                                                


                     CALCULATION OF REGISTRATION FEE
  
                  
                                Proposed        Proposed
   Title Of                     Maximum         Maximum            Amount of
Securities To    Amount To   Offering Price  Aggregate Offering  Registration
Be Registered  Be Registered    Per Share        Price                Fee

Common Stock        160,500      $3.56 (1)      $571,380            $173 (1)
(par value $.01
 (per share)        176,550      $2.30 (1)      $406,065 (1)        $123 (1)
   
Total               337,050                     $977,445            $296     
    
  
(1)  In accordance with Rule 457(h), such price is the price at which the 
options with respect to such shares may be exercised.



   
 Incorporation of Prior Registration Statement by Reference
   
SMT Health Services Inc. (the "Corporation") hereby incorporates by reference
into this Registration Statement the information contained in the Corporation's
earlier Registration Statement, File No. 33-61602,relating to the Corporation's
1991 Employee Stock Option Plan.




                            SIGNATURES

      The Registrant.  Pursuant to the requirements of the Securities Act of 
1933, the registrant certifies that it has reasonable grounds to believe that
it meets all of the requirements for filing on Form S-8 and has duly caused 
this Registration Statement to be signed on its behalf by the undersigned, 
thereunto duly authorized, in Borough of Wexford, Commonwealth of Pennsylvania,
on the  16   day of April, 1997.
       
                           SMT HEALTH SERVICES INC.
                           (Registrant)
                           
                           
                           By:    /s/ Jeff D. Bergman                        
                                                  
                           Jeff D. Bergman, Chairman, Chief
                           Executive Officer and President
                           
                           POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears
below under the heading "Signatures" constitutes and appoints Jeff D. Bergman,
Daniel Dickman and David A. Zynn, or any of them, his true and lawful 
attorney-in-fact and agent with full power of substitution and resubstitution
for him and in his name, please and stead, in any and all capacities, to sign
any and all amendments to this Registration Statement, and to file the same 
with all exhibits thereto, and other documents in connection therewith, with 
the Securities and Exchange Commission, granting unto said attorney-in-fact and
agent full power and authority to do and perform each and every act and thing
requisite and necessary to be done in and about the premises, as fully for all
intents and purposes as he might or could do in person, hereby ratifying and 
confirming all that said attorney-in-fact and agent or his substitute or 
substitutes, may lawfully do or cause to be done by virtue hereof. Pursuant 
to the requirements of the Securities Act, this Registration Statement has 
been signed by the following persons in the capacities and on the dates 
indicated.

        Signatures                   Title                    Date

__/s/ Jeff D. Bergman____     Chairman, Chief Executive      April 23, 1997
   Jeff D. Bergman              Officer and President

__/s/ David A. Zynn______     Chief Financial Officer        April 23, 1997
   David A. Zynn              and Chief Accounting Officer  

__/s/ Daniel Dickman_____     Executive Vice President       April 23, 1997
   Daniel Dickman               and Director
 
__/s/ Alan Novich________     Director                       April 23, 1997
   Alan Novich

__/s/ Gerald Cohn________     Director                       April 23, 1997
   Gerald Cohn

__/s/ David J. Malone____     Director                       April 23, 1997
   David J. Malone               




EXHIBIT INDEX


Exhibit No.                                            Sequential Page Number
                                                            or Reference

5.1    Opinion of Buchanan Ingersoll Professional
       Corporation as to the legality of the 
       securities being registered                       Filed herewith.


23.1   Consent of Independent Public Accountant          Filed herewith.

23.2   Consent of Buchanan Ingersoll Professional
       Corporation                                       Contained in Opinion 
                                                         filed as Exhibit 5.1



    
                                                                           
                                                                               
                                                                               
                                                                               
                                                                               
                                                                            
                                                                  Exhibit 5.1

                                April 23, 1997


Board of Directors
SMT Health Services Inc.
10521 Perry Highway
Wexford, PA  15090

Gentlemen:

     We have acted as counsel to SMT Health Services Inc., a Delaware 
corporation (the "Corporation"), in connection with the proposed issuance by 
the Corporation of an additional 337,050 shares of the Corporation's common
stock, par value $.01 per share (the "Common Stock"), pursuant to the terms 
of the 1991 Employee Stock Option Plan (the "Plan").

     In connection with such proposed issuance, we have examined the Plan, the
Certificate of Incorporation of the Corporation, as amended and restated, the
minutes of the proceedings of the Corporation, the Registration Statement on
Form S-8 covering the issuance of the shares, and such other documents, 
records, certificates of public officials, statutes and decisions as we 
consider necessary to express the opinions contained herein.  In the 
examination of such documents, we have assumed the genuineness of all 
signatures and the authenticity of all documents submitted to us as originals
and the conformity to those original documents of all documents submitted to 
us as certified or photostatic copies. 

     Based on the foregoing, we are of the opinion that when the Registration
Statement shall have been declared effective by order of the Securities and 
Exchange Commission and when the Common Stock has been duly issued and 
delivered pursuant to the terms of the Plan, such shares of Common Stock will
be validly issued, fully paid and non-assessable.

     We hereby consent to the filing of this opinion as an exhibit to the 
Registration Statement.


                           BUCHANAN INGERSOLL
                           PROFESSIONAL CORPORATION
                           By:/s/  Ronald Basso                     
                           
                           


                                                                Exhibit 23.1



                        CONSENT OF INDEPENDENT AUDITORS


We consent to incorporation by reference in the registration statement on 
Form S-8 of SMT Health Services Inc. of our report dated January 31, 1997, 
except as to Note 18 which is as of March 4, 1997, relating to the 
consolidated balance sheets of SMT Health Services Inc. and subsidiaries as 
of December 31, 1996 and 1995 and the related consolidated statements of 
earnings, changes in stockholders  equity, and cash flows for each of the 
years in the three year period ended December 31, 1996, and the related 
schedule, which report appears in the December 31, 1996 annual report on 
Form 10-K of SMT Health Services Inc.



KPMG Peat Marwick  LLP
Pittsburgh, Pennsylvania
April 23, 1997
[{"type": "S-8", "sequence": "1", "secsgml_size_bytes": 9902}]
{"company-data": {"conformed-name": "SMT HEALTH SERVICES INC", "cik": "0000881917", "assigned-sic": "8071", "irs-number": "251672183", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-25653", "film-number": "97585446"}, "business-address": {"street1": "10521 PERRY HIGHWAY", "city": "WEXFORD", "state": "PA", "zip": "15090", "phone": "4129333300"}, "mail-address": {"street1": "10521 PERRY HIGHWAY", "city": "WEXFORD", "state": "PA", "zip": "15090"}}
As filed with the Securities and Exchange Commission on April 23, 1997

                                    Registration No. 333-___________

                  SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON D.C. 20549
                                                               
                               FORM S-8
                        REGISTRATION STATEMENT
                                 Under
                      THE SECURITIES ACT OF 1933
                       SMT HEALTH SERVICES INC.
        (Exact name of registrant as specified in its charter)
                                   
          Delaware                              25-1672183
   (State or jurisdiction of                  (I.R.S. Employer
  incorporation or organization)            Identification No.)
  
                          10521 Perry Highway
                      Wexford, Pennsylvania 15090
               (Address of principal executive offices)
                                                          
  
                          SMT HEALTH SERVICES INC.
                      1991 EMPLOYEE STOCK OPTION PLAN
                         (Full title of the plan)
                                                          
  
                   David A. Zynn, Chief Financial Officer
                         SMT Health Services Inc.
                            10521 Perry Highway
                        Wexford, Pennsylvania 15090
                  (Name and address of agent for service)
  
                              412-933-3300
                  (Telephone number of agent for service)
  
                      Copies of communications to:
                          Ronald Basso, Esquire
                Buchanan Ingersoll Professional Corporation
                            One Oxford Centre
                      301 Grant Street, 20th Floor,
                   Pittsburgh, Pennsylvania 15219-1410
                              412-562-3943
                                                

                     CALCULATION OF REGISTRATION FEE
  
                  
                                Proposed        Proposed
   Title Of                     Maximum         Maximum            Amount of
Securities To    Amount To   Offering Price  Aggregate Offering  Registration
Be Registered  Be Registered    Per Share        Price                Fee

Common Stock        160,500      $3.56 (1)      $571,380            $173 (1)
(par value $.01
 (per share)        176,550      $2.30 (1)      $406,065 (1)        $123 (1)
   
Total               337,050                     $977,445            $296     
    
  
(1)  In accordance with Rule 457(h), such price is the price at which the 
options with respect to such shares may be exercised.

   
 Incorporation of Prior Registration Statement by Reference
   
SMT Health Services Inc. (the "Corporation") hereby incorporates by reference
into this Registration Statement the information contained in the Corporation's
earlier Registration Statement, File No. 33-61602,relating to the Corporation's
1991 Employee Stock Option Plan.

                            SIGNATURES

      The Registrant.  Pursuant to the requirements of the Securities Act of 
1933, the registrant certifies that it has reasonable grounds to believe that
it meets all of the requirements for filing on Form S-8 and has duly caused 
this Registration Statement to be signed on its behalf by the undersigned, 
thereunto duly authorized, in Borough of Wexford, Commonwealth of Pennsylvania,
on the  16   day of April, 1997.
       
                           SMT HEALTH SERVICES INC.
                           (Registrant)
                           
                           
                           By:    /s/ Jeff D. Bergman                        
                                                  
                           Jeff D. Bergman, Chairman, Chief
                           Executive Officer and President
                           
                           POWER OF ATTORNEY

     KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears
below under the heading "Signatures" constitutes and appoints Jeff D. Bergman,
Daniel Dickman and David A. Zynn, or any of them, his true and lawful 
attorney-in-fact and agent with full power of substitution and resubstitution
for him and in his name, please and stead, in any and all capacities, to sign
any and all amendments to this Registration Statement, and to file the same 
with all exhibits thereto, and other documents in connection therewith, with 
the Securities and Exchange Commission, granting unto said attorney-in-fact and
agent full power and authority to do and perform each and every act and thing
requisite and necessary to be done in and about the premises, as fully for all
intents and purposes as he might or could do in person, hereby ratifying and 
confirming all that said attorney-in-fact and agent or his substitute or 
substitutes, may lawfully do or cause to be done by virtue hereof. Pursuant 
to the requirements of the Securities Act, this Registration Statement has 
been signed by the following persons in the capacities and on the dates 
indicated.

        Signatures                   Title                    Date

__/s/ Jeff D. Bergman____     Chairman, Chief Executive      April 23, 1997
   Jeff D. Bergman              Officer and President

__/s/ David A. Zynn______     Chief Financial Officer        April 23, 1997
   David A. Zynn              and Chief Accounting Officer  

__/s/ Daniel Dickman_____     Executive Vice President       April 23, 1997
   Daniel Dickman               and Director
 
__/s/ Alan Novich________     Director                       April 23, 1997
   Alan Novich

__/s/ Gerald Cohn________     Director                       April 23, 1997
   Gerald Cohn

__/s/ David J. Malone____     Director                       April 23, 1997
   David J. Malone               

EXHIBIT INDEX

Exhibit No.                                            Sequential Page Number
                                                            or Reference

5.1    Opinion of Buchanan Ingersoll Professional
       Corporation as to the legality of the 
       securities being registered                       Filed herewith.

23.1   Consent of Independent Public Accountant          Filed herewith.

23.2   Consent of Buchanan Ingersoll Professional
       Corporation                                       Contained in Opinion 
                                                         filed as Exhibit 5.1

    
                                                                           
                                                                               
                                                                               
                                                                               
                                                                               
                                                                            
                                                                  Exhibit 5.1

                                April 23, 1997

Board of Directors
SMT Health Services Inc.
10521 Perry Highway
Wexford, PA  15090

Gentlemen:

     We have acted as counsel to SMT Health Services Inc., a Delaware 
corporation (the "Corporation"), in connection with the proposed issuance by 
the Corporation of an additional 337,050 shares of the Corporation's common
stock, par value $.01 per share (the "Common Stock"), pursuant to the terms 
of the 1991 Employee Stock Option Plan (the "Plan").

     In connection with such proposed issuance, we have examined the Plan, the
Certificate of Incorporation of the Corporation, as amended and restated, the
minutes of the proceedings of the Corporation, the Registration Statement on
Form S-8 covering the issuance of the shares, and such other documents, 
records, certificates of public officials, statutes and decisions as we 
consider necessary to express the opinions contained herein.  In the 
examination of such documents, we have assumed the genuineness of all 
signatures and the authenticity of all documents submitted to us as originals
and the conformity to those original documents of all documents submitted to 
us as certified or photostatic copies. 

     Based on the foregoing, we are of the opinion that when the Registration
Statement shall have been declared effective by order of the Securities and 
Exchange Commission and when the Common Stock has been duly issued and 
delivered pursuant to the terms of the Plan, such shares of Common Stock will
be validly issued, fully paid and non-assessable.

     We hereby consent to the filing of this opinion as an exhibit to the 
Registration Statement.

                           BUCHANAN INGERSOLL
                           PROFESSIONAL CORPORATION
                           By:/s/  Ronald Basso                     
                           
                           

                                                                Exhibit 23.1

                        CONSENT OF INDEPENDENT AUDITORS

We consent to incorporation by reference in the registration statement on 
Form S-8 of SMT Health Services Inc. of our report dated January 31, 1997, 
except as to Note 18 which is as of March 4, 1997, relating to the 
consolidated balance sheets of SMT Health Services Inc. and subsidiaries as 
of December 31, 1996 and 1995 and the related consolidated statements of 
earnings, changes in stockholders  equity, and cash flows for each of the 
years in the three year period ended December 31, 1996, and the related 
schedule, which report appears in the December 31, 1996 annual report on 
Form 10-K of SMT Health Services Inc.

KPMG Peat Marwick  LLP
Pittsburgh, Pennsylvania
April 23, 1997