__________________________________________________

           DISMISSED FOR LACK OF JURISDICTION:  March 7, 1997
            __________________________________________________


                              GSBCA 13923-COM


                               DEBCON, INC.,

                                        Appellant,

                                    v.

                          DEPARTMENT OF COMMERCE,

                                        Respondent.

     Stan R. Singleton of Derby, KS, counsel for Appellant.

     Jerry A. Walz and Cecilia R. Jones, Office of General Counsel,
Department of Commerce, Washington, DC, counsel for Respondent.

Before Board Judge DANIELS (Chairman), WILLIAMS, and DeGRAFF.

DeGRAFF, Board Judge.

     The Department of Commerce (Commerce) moves to dismiss the
parts of Debcon, Inc.'s (Debcon's) appeal that request payment for
taxes and telephone service.  Commerce asserts that the Board lacks
jurisdiction to consider these requests because Debcon never
presented a claim for taxes or telephone service to the contracting
officer for a decision.  Debcon agrees that it never presented a
claim for taxes or telephone service to the contracting officer and
that dismissal of these parts of its appeal is appropriate.  

     Presentation of a claim to a contracting officer is a
jurisdictional prerequisite to proceeding at the Board.  41 U.S.C.
 605 (1994).  Because Debcon did not present a claim for taxes or
telephone service to the contracting officer for a decision, we are
required to dismiss the parts of the appeal that request payment
for these two items.  

     Commerce's motion is granted.  The parts of Debcon's appeal
that request payment for taxes and telephone service are DISMISSED
FOR LACK OF JURISDICTION.




                                   _____________________________
                                   MARTHA H. DeGRAFF
                                   Board Judge

We concur:




______________________________     ______________________________
STEPHEN M. DANIELS                 MARY ELLEN COSTER WILLIAMS
Board Judge                        Board Judge