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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000883979-98-000003.txt : 19980224
<SEC-HEADER>0000883979-98-000003.hdr.sgml : 19980224
ACCESSION NUMBER:		0000883979-98-000003
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19980223
SROS:			NASD

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			POMEROY COMPUTER RESOURCES INC
		CENTRAL INDEX KEY:			0000883979
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-COMPUTER & PERIPHERAL EQUIPMENT & SOFTWARE [5045]
		IRS NUMBER:				311277808
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0105

	FILING VALUES:
		FORM TYPE:		SC 13G
		SEC ACT:		
		SEC FILE NUMBER:	005-43896
		FILM NUMBER:		98547236

	BUSINESS ADDRESS:	
		STREET 1:		1840 AIRPORT EXCHANGE BLVD, SUITE 240
		CITY:			ERLANGER
		STATE:			KY
		ZIP:			41018
		BUSINESS PHONE:		6062827111

	MAIL ADDRESS:	
		STREET 1:		1840 AIRPORT EXCHANGE BLVD
		STREET 2:		SUITE 240
		CITY:			ERLANGER
		STATE:			KY
		ZIP:			41018

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			POMEROY COMPUTER RESOURCES INC
		CENTRAL INDEX KEY:			0000883979
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-COMPUTER & PERIPHERAL EQUIPMENT & SOFTWARE [5045]
		IRS NUMBER:				311277808
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0105

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		1840 AIRPORT EXCHANGE BLVD, SUITE 240
		CITY:			ERLANGER
		STATE:			KY
		ZIP:			41018
		BUSINESS PHONE:		6062827111

	MAIL ADDRESS:	
		STREET 1:		1840 AIRPORT EXCHANGE BLVD
		STREET 2:		SUITE 240
		CITY:			ERLANGER
		STATE:			KY
		ZIP:			41018
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<TEXT>


                         SECURITIES AND EXCHANGE COMMISSION
                               Washington, D.C.  20549
                                    SCHEDULE 13G
                      Under the Securities Exchange Act of 1934

                                  (Amendment No. 1)
                           POMEROY COMPUTER RESOURCES, INC.             
            _________________________________________________________________  
                                (Name of Issuer)

                             COMMON STOCK, $.01 PAR VALUE
            _________________________________________________________________
                           (Title of Class of Securities)


                                  731822 10 2
            _________________________________________________________________ 
                                  (CUSIP Number)

          *The remainder  of this  cover page  shall be  filled out  for  a
          reporting person's initial  filing on this  form with respect  to
          the subject class of securities, and for any subsequent amendment
          containing information which would alter disclosures provided  in
          a prior cover page.

          The information  required on  the remainder  of this  cover  page
          shall not be deemed to be "filed"   for the purpose of Section 18
          of the  Securities Exchange  Act of  1934 (``Act'') or  otherwise
          subject to the liabilities of that  section of the Act but  shall
          be subject to all other provisions  of the Act (however, see  the
          Notes).
          _________________________________________________________________
<PAGE>

               1)   Names of Reporting Persons I. R. S. Identification Nos.
                    of Above Persons (entities only)
                    David B. Pomeroy, II
          _________________________________________________________________

               2)   Check the Appropriate Box if a  Member of a Group (See
                    Instructions)
                    (a)   ______                                
                    (b)   ______ 
          _________________________________________________________________ 

               3)   SEC  Use Only  _____________________________

          _________________________________________________________________

               4)   Citizenship or Place of Organization

                    United States of America

          _________________________________________________________________

           Number of Shares     (5) Sole Voting Power            2,373,235*
           Beneficially Owned  (6) Shared Voting Power              95,297**
           by Each Reporting   (7) Sole Dispositive Power        2,373,235*
           Person With          (8) Shared Dispositive Power        95,297**

          *    Includes 130,875 Shares issuable upon exercise of  currently
               exercisable stock options.  Excludes 25,000 shares  issuable
               upon exercise of currently exercisable stock options granted
               subsequent to the end of the 1997 calendar year.
          **   Includes 22,636 Shares owned by  Mr. Pomeroy's spouse as  to
               which he  disclaims  beneficial ownership.    Also  includes
               72,661 Shares owned by Pomeroy Computer Resources, Inc. ESOP
               ( "ESOP" ), of  which Mr.  Pomeroy  is a  trustee.   Of  the
               72,661 Share owned by ESOP, Mr. Pomeroy disclaims beneficial
               ownership except as  to the 33,161  Shares allocated to  his
               account which shares he has the right to vote under the ESOP
               with respect to certain matters.
          _________________________________________________________________ 

              9)   Aggregate Amount Beneficially  Owned by Each  Reporting
          Person   2,468,532
                   _________ 
          _________________________________________________________________

               10)  Check if  the  Aggregate  Amount in  Row  (9)  Excludes
                    Certain Shares (See Instructions) 
          _________________________________________________________________

               11)  Percent of Class Represented by Amount in Row (9) 27.1%
                                                                     ______
  <PAGE>
          _________________________________________________________________
               12)  Type of Reporting Person (See Instructions)   IN
                                                               ____________
          _________________________________________________________________

          Item 1(a).     Name of Issuer.
                    Pomeroy Computer Resources, Inc.

          Item 1(b).     Address of Issuer's Principal Executive Officers.
                    1020 Petersburg Road
                    Hebron, Kentucky  41048

          Item 2(a).     Name of Person Filing.
                    David B. Pomeroy, II

          Item 2(b).     Address of Principal Business Office or, if  none,
                         Residence.

                    1020 Petersburg Road
                    Hebron, Kentucky  41048

          Item 2(c).     Citizenship.
                    United States of America

          Item 2(d).     Title of Class of Securities.
                    Common Stock, $.01 par value

          Item 2(e).     CUSIP Number.                    731822 10 2
          Item 3

          If this statement is  filed pursuant to  Rules 13d-1(b), or  13d-
          2(b), check whether the person filing is a:

               (a)  __   Broker or Dealer  registered under  Section 15  of
                         the Act
               (b)  __   Bank as defined in Section 3(a)(6) of the Act
               (c)  __   Insurance Company as  defined in Section  3(a)(19)
                         of the Act
               (d)  __   Investment Company registered  under section 8  of
                         the Investment Company Act
               (e)  __   Investment Adviser registered under section 203 of
                         the Investment Advisers Act of 1940
<PAGE>

               (f)  __   Employee  Benefit  Plan,  Pension  Fund  which  is
                         subject  to   the   provision  of   the   Employee
                         Retirement  Income   Security  Act   of  1974   or
                         Endowment Fund; see S240.13d-1(b)(1)(ii)(F)
               (g)  __   Parent  Holding   Company,  in   accordance   with
                         S240.13d-1(b)(ii)(G) (Note: See Item 7)
               (h)  __   Group, in accordance with S240.13d-1(b)(1)(ii)(H)

          Item 4.   Ownership.  If the  percent of the  class owned, as  of
          December 31 of the  year covered by the  statement, or as of  the
          last  day  of  any  month  described  in  Rule  13d-1(b)(2),   if
          applicable,  exceeds   five   percent,  provide   the   following
          information as of that date and identify those shares which there
          is a right to acquire.

               (a)  Amount Beneficially Owned: 

                    2,468,532, including (i)  130,875 Shares issuable  upon
                    exercise of currently  exercisable stock options;  (ii)
                    22,636 Shares owned by Mr. Pomeroy's spouse as to which
                    he disclaims  beneficial  ownership; and  (iii)  72,661
                    Shares owned  by  ESOP,  of  which  Mr.  Pomeroy  is  a
                    trustee.   Of  the  72,661 Share  owned  by  ESOP,  Mr.
                    Pomeroy disclaims beneficial ownership except as to the
                    33,161 Shares allocated to his account which shares  he
                    has the right to  vote under the  ESOP with respect  to
                    certain matters.  Excludes 25,000 shares issuable  upon
                    exercise of currently exercisable stock options granted
                    subsequent to the end of the 1997 calendar year.

               (b)  Percent of Class:   21.7%

               (c)  Number of Shares as to which such person has:
                    (i)  sole power to vote or to direct the vote
                                    2,373,235*
                    (ii) shared power to vote or to direct the vote
                                       95,297**
                    (iii)     sole  power  to  dispose  or  to  direct  the
                     disposition of 2,373,235*
                    (iv) shared  power  to   dispose  or   to  direct   the
                      disposition of   95,297**

               Instruction: For  computations  regarding  securities  which
          represent a right to acquire an underlying security see Rule 13d-
          3(d)(1).

          *    Includes 130,875 Shares issuable upon exercise of  currently
               exercisable stock options.  Excludes 25,000 shares  issuable
               upon exercise of currently exercisable stock options granted
               subsequent to the end of the 1997 calendar year.
          **   Includes 22,636 Shares owned by  Mr. Pomeroy's spouse as  to
               which he  disclaims  beneficial ownership.    Also  includes
               72,661 Shares owned by Pomeroy Computer Resources, Inc. ESOP
               ( "ESOP" ), of  which Mr.  Pomeroy  is a  trustee.   Of  the
               72,661 Share owned by ESOP, Mr. Pomeroy disclaims beneficial
               ownership except as  to the 33,161  Shares allocated to  his
               account which shares he has the right to vote under the ESOP
               with respect to certain matters.
<PAGE)

          Item 5.   Ownership of Five Percent of Less of a Class.
               If this statement is being filed to report the fact that  as
          of the date  hereof the  reporting person  has ceased  to be  the
          beneficial owner  of  more than  five  percent of  the  class  of
          securities, check the following __.

               Instruction: Dissolution of a  group requires a response  to
          this item.

                    Not Applicable
          Item 6.   Ownership of  More  than  Five  Percent  on  Behalf  of
                    Another Person.

               If any other person is known to have the right to receive or
          the power  to  direct  the receipt  of  dividends  from,  or  the
          proceeds from the sale of, such  securities, a statement to  that
          effect should be included in response  to this item and, if  such
          interest relates to  more than five  percent of  the class,  such
          person should be identified.  A listing of the shareholders of an
          investment company registered under the Investment Company Act of
          1940 or the beneficiaries of employee benefit plan, pension  fund
          or endowment fund is not required.

                    Not Applicable

          Item 7.   Identification and  Classification  of  the  Subsidiary
                    Which Acquired the  Security Being Reported  on By  the
                    Parent Holding Company.
               If  a  parent  holding  company  has  filed  this  schedule,
          pursuant to Rule 13d-1(b)(ii)(G), so indicate under Item 3(g) and
          attach  an  exhibit   stating  the  identity   and  the  Item   3
          classification of the relevant subsidiary.   If a parent  holding
          company has filed this schedule pursuant to Rule 13d-1(c), attach
          an exhibit stating the identification of the relevant subsidiary.

                    Not Applicable

          Item 8.   Identification and  Classification  of Members  of  the
                    Group.
               If a group  has filed this  schedule pursuant  to Rule  13d-
          1(b)(ii)(H), so indicate  under Item 3(h)  and attach an  exhibit
          stating the identity and Item 3 classification of each member  of
          the group.  If a group  has filed this schedule pursuant to  Rule
          13d-1(c), attach an exhibit stating  the identity of each  member
          of the group.
                    Not Applicable

          Item 9.   Notice of Dissolution of Group.
               Notice of  dissolution of  a group  may be  furnished as  an
          exhibit stating the date of the dissolution and that all  further
          filings with respect to transactions in the security reported  on
<PAGE>
          will be filed,  if required, by  members of the  group, in  their
          individual capacity.  See Item 5.

                    Not Applicable
 
          Item 10.  Certification.
               The  following  certification  shall  be  included  in   the
          statement is filed pursuant to Rule 13d-1(b):

               By signing below I certify that, to the best of my knowledge
          and belief, the securities referred to above were acquired in the
          ordinary course of business and were not acquired for the purpose
          of and do  not have  the effect  of changing  or influencing  the
          control of the issuer of such securities and were not acquired in
          connection with or  as a  participant in  any transaction  having
          such purposes or effect.

          Signature.

               After reasonable inquiry and to the best of my knowledge and
          belief,  I  certify  that  the  information  set  forth  in  this
          statement is true, complete and correct.

          Date  February 13, 1998           By:  /s/ David B. Pomeroy, II  
               __________________               _________________________
                                                     David B. Pomeroy, II

               The original statement  shall be  signed by  each person  on
          whose  behalf   the  statement   is  filed   or  his   authorized
          representative.  If the statement is signed on behalf of a person
          by his authorized representative (other than an executive officer
          or  general  part  of  this  filing  person),  evidence  of   the
          representative's authority to sign on behalf of such person shall
          be filed with the statement, provided,  however, that a power  of
          attorney for  this purpose  which is  already  on file  with  the
          Commission may be incorporated  by reference.   The name and  any
          title of each person  who signs the statement  shall be typed  or
          printed beneath his signature.

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