10-Q/A

            FORM 10-Q QUARTERLY REPORT UNDER SECTION 13 OR 15 (d)
                  OF THE SECURITIES EXCHANGE ACT OF 1934

          (As last amended in Rel. No. 34-26589, eff. 4/12/89)

                           UNITED STATES

                  SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C. 20459
   
                              Form 10-Q/A
    
                              (Mark One)

(X) Quarterly Report Pursuant to Section 13 or 15(d) of the       
    Securities Exchange Act of 1934

    For the period ended January 31, 1995                         
          
( ) Transition Report Pursuant to Section 13 or 15(d) of the      
    Securities Exchange Act of 1934

    For the transition period from               to               
                                   -------------     --------------
    Commission File Number:    0-7928                             
           
                     COMTECH TELECOMMUNICATIONS CORP.             
        (Exact name of registrant as specified in its charter)

              Delaware                           11-2139466       
      (State of other jurisdiction of         (I.R.S. Employer
      incorporation or organization)         Identification Number)

      105 Baylis Road, Melville, New York              11747      
     (Address of principal executive offices)         (Zip Code)

                              (516) 777-8900                      
            (Registrant's telephone number, including area code)

    -------------------------------------------------------------- 
    (Former name, former address and former fiscal year, if changed 
     since last report)

    Indicate by check mark whether the registrant (1) has filed all 
    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 period that the registrant was required to 
    file such reports), and (2) has been subject to such filing    
    requirements for the past 90 days.
                                             (X) Yes   ( ) No

                APPLICABLE ONLY TO ISSUERS INVOLVED
                  IN BANKRUPTCY PROCEEDING DURING
                      THE PRECEDING FIVE YEARS

    Indicate by check mark whether the registrant has filed all   
    documents and reports required to be filed by Sections 12, 13 
    or 15(d) of the Securities Exchange Act of 1934 subsequent to 
    the distribution of securities under a plan confirmed by a    
    court.
                                             ( ) Yes   ( ) No

               APPLICABLE ONLY TO CORPORATE ISSUERS:

    Indicate the number of shares outstanding of each of the      
    issuer's classes of common stock, as of the latest practicable 
    date.

    Common Stock, Par Value $.10 Per Share - 2,605,344 shares     
    outstanding as of 01/31/95.







































                             SIGNATURE

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.




                               COMTECH TELECOMMUNICATIONS CORP.
                               --------------------------------
                                        (Registrant)      



Date:  July 6, 1995               By: s/Fred Kornberg
                                  -----------------------------   
                                  Fred Kornberg
                                  Chairman of the Board
                                  Chief Executive Officer
                                  and President


Date:  July 6, 1995               By: s/J. Preston Windus, Jr.
                                  ----------------------------    
                                  J. Preston Windus, Jr.
                                  Chief Financial Officer
                                  Vice President and Secretary

EX-27

 

<ARTICLE> 5
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          JUL-31-1995
<PERIOD-END>                               JAN-31-1995
<CASH>                                           2,302
<SECURITIES>                                     1,282
<RECEIVABLES>                                    3,832
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<DEPRECIATION>                                   8,995
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<CURRENT-LIABILITIES>                            3,922
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<COMMON>                                           261
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<TOTAL-LIABILITY-AND-EQUITY>                    17,222
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<TOTAL-COSTS>                                    7,867
<OTHER-EXPENSES>                                     0
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