10-Q/A

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                                 UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, DC  20549

                                   FORM 10-Q/A


              Quarterly Report Pursuant to Section 13 or 15(d) of
                      THE SECURITIES EXCHANGE ACT OF 1934



For Quarter Ended April 1, 1995                      Commission File No. 0-11917


                         THE DAVEY TREE EXPERT COMPANY
             (Exact name of Registrant as specified in its charter)


           OHIO                                          34-0176110
 (State of Incorporation)                      (IRS Employer Identification No.)


        1500 North Mantua Street
            P. O. Box 5193
              Kent, OH                                       44240-5193
(Address of principal executive offices)                     (Zip Code)



Registrant's telephone number, including area code:  (216) 673-9511

Number of Common Shares Outstanding as of May 15, 1995:  2,362,524

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 and (2) has been subject to such filing
requirements for the past ninety (90) days.

            YES    X               NO
                -------               -------

The undersigned Registrant hereby amends the following items, financial
statements, exhibits or other portions of its Quarterly Report on Form 10-Q for
the period ended April 1, 1995, as set forth in the pages attached hereto:

"Item 14. Index of Exhibits" is hereby amended and restated to include Exhibit
27, Financial Data Schedule.
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                        THE DAVEY TREE EXPERT COMPANY
                                      
                                      

                                  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.



                                              THE DAVEY TREE EXPERT COMPANY



                                         BY:  /s/ Bradley L. Comport
                                              -------------------------------
                                              Bradley L. Comport
                                              Corporate Controller
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                              INDEX OF EXHIBITS
                              -----------------
                               [ITEM 14(a)(3)]


Exhibit No.                Description                  Location
- -----------                -----------                  --------

  (27)                     Financial Data Schedule      Filed Herein

EX-27

 

<ARTICLE> 5
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-30-1995
<PERIOD-START>                             JAN-01-1995
<PERIOD-END>                               APR-01-1995
<CASH>                                             659
<SECURITIES>                                         0
<RECEIVABLES>                                   30,092
<ALLOWANCES>                                         0
<INVENTORY>                                      2,563
<CURRENT-ASSETS>                                39,113
<PP&E>                                         156,581
<DEPRECIATION>                                 101,506
<TOTAL-ASSETS>                                 101,196
<CURRENT-LIABILITIES>                           30,462
<BONDS>                                              0
<COMMON>                                         4,364
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      36,545
<TOTAL-LIABILITY-AND-EQUITY>                   101,196
<SALES>                                              0
<TOTAL-REVENUES>                                46,382
<CGS>                                                0
<TOTAL-COSTS>                                   49,288
<OTHER-EXPENSES>                                    87
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 527
<INCOME-PRETAX>                                (3,520)
<INCOME-TAX>                                   (1,443)
<INCOME-CONTINUING>                            (2,077)
<DISCONTINUED>                                     236
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (1,841)
<EPS-PRIMARY>                                    (.74)
<EPS-DILUTED>                                    (.74)