10-Q/A

                SECURITIES AND EXCHANGE COMMISSSION

                       WASHINGTON, D.C. 20549

                  _________________________________

                             Form 10-Q/A

                           Amendment No. 1


                Quarterly Report Under Section 13 or 15 (d)
                  of the Securities Exchange Act of 1934




For the Three Months Ended                   Commission File number 0-6436
September 30, 1994


_________________________BLOCK DRUG COMPANY, INC._________________________
          (Exact name of registrant as specified in its charter)



___New Jersey_________________________________________________22-1375645__
(State or other jurisdiction of                         (I.R.S. Employer
 incorporation or organization)                        Identification No.)


257 Cornelison Avenue, Jersey City, N.J._______________________07302______
(Address of principal executive offices)                    (Zip Code)

Registrant's telephone number, including area code          (201) 434-3000

  Indicate by check mark whether the registrant (1) has filed all Commission
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 periods that the
registrant is required to file such reports) and (2) has been subject to such
filing requirements for the past
90 days.              YES_X__     NO_____

  Indicate the number of shares outstanding of each of the issuer's classes of
Common Stock, as of the close of the period covered by this report.


_____Class______________                Outstanding_at_September 30,_1994
Common Stock - Class A                              11,860,651
Common Stock - Class B                               7,704,400





                     PART II. OTHER INFORMATION






Item 6.          Exhibits and Reports on Form 8-K

(a)              Exhibit Required by Item 601(c), Regulation S-K
                 Exhibit No.    Description
                     27         Financial Data Schedule

(b)              Reports on Form 8K - there were no reports on Form
                 8K for the three months ended
                 September 30, 1994.










                     _____SIGNATURES_______

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



                             __BLOCK DRUG COMPANY, INC.__
                                    (Registrant)



 February 9, 1995                   MELVIN KOPP
- -------------------           ------------------------
    DATE                            Melvin Kopp
                              Senior Vice President &
                              Chief Financial Officer

EX-27

 

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<MULTIPLIER> 1000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          MAR-31-1995
<PERIOD-END>                               SEP-30-1994
<CASH>                                          16,414
<SECURITIES>                                    21,102
<RECEIVABLES>                                  109,267
<ALLOWANCES>                                     2,605
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<COMMON>                                         1,956
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