10-Q/A

December 28, 1994



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549-1004

ATTENTION:  Filing Desk, Stop 1-4
RE:  Form 10-Q for the quarter ended 9/30/94;
     Commission File No.:  0-13300

Dear Sir or Madam:

The Financial Data Schedule filed with our 9/30/94 Form 10-Q that was filed
via the EDGAR system on November 14, 1994 was incorrectly numbered EX-6 
rather than EX-27.  Attached please find a Form 10-Q/A filed to correct this
error.  This filing consists of this cover letter, a signature page (signed
in accordance with Regulation Section 12b-15 of the Exchange Act), a 
corrected page 13 (we inadvertently omitted the listing of Exhibit 27 under 
Item 6(a) in the original filing), an exhibit index, and the Financial Data
Schedule, which is identical to the one originally submitted except for the
fact that the exhibit is numbered EX-27 rather than EX-6.

It is my understanding per a discussion with Mr. Terry E. Hatfield of the 
Commission that the filing of this amendment does not alter our original
filing date of November 14, 1994 for the 9/30/94 Form 10-Q.

If there are any questions concerning this filing, please contact me at
(203) 722-5724.

Sincerely yours,


Jean A. Cohn
Assistant Counsel
The Hartford Steam Boiler Inspection and Insurance Company
One State Street
P.O. Box 5024
Hartford, Connecticut  06102-5024




               SECURITIES AND EXCHANGE COMMISSION
                     WASHINGTON, D.C.  20549


                            FORM 10-Q/A
/x/  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE 
     SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 1994

                               OR

/ /  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 0-13300

   THE HARTFORD STEAM BOILER INSPECTION AND INSURANCE COMPANY
     (Exact name of registrant as specified in its charter)

         CONNECTICUT                             06-0384680
(State or other jurisdiction of               (I.R.S. Employer
incorporation or organization)               Identification No.)  
                                               
ONE STATE STREET, HARTFORD, CONNECTICUT              06102
(Address of principal executive offices)           (Zip Code)

                         (203)  722-1866
      (Registrant's telephone number, including area code)

                         Not Applicable
    (Former name, former address and former fiscal year, if 
                 changed since the 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.  Yes     No    

The number of shares outstanding of the registrant's common stock
without par value, as of October 31, 1994: 20,459,595 






                   PART II - OTHER INFORMATION

Item 6 - Exhibits and Reports on Form 8-K

     (a)  Exhibits - Exhibit 27, Financial Data Schedule.
     (b)  Reports on Form 8-K - Form 8-K filed to report
          Registrant's purchase from General Reinsurance
          Corporation its 50 percent interest in Engineering
          Insurance Group (EIG), a joint partnership of the
          Registrant and General Reinsurance Corporation formed
          in 1988.  











                              13


                           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.  


                              THE HARTFORD STEAM BOILER
                              INSPECTION AND INSURANCE COMPANY 


Date:  December 28, 1994 By:  /s/ Roberta A. O'Brien                            
                              Roberta A. O'Brien
                              Vice President







EXHIBIT INDEX

NUMBER               DESCRIPTION                   PAGE

27                   FINANCIAL DATA SCHEDULE        16










                                 15

EX-27

 

<ARTICLE> 7
<MULTIPLIER> 1,000,000
       
                             
<PERIOD-TYPE>                   QTR-3
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               SEP-30-1994
<DEBT-HELD-FOR-SALE>                               151
<DEBT-CARRYING-VALUE>                                0
<DEBT-MARKET-VALUE>                                  0
<EQUITIES>                                         213
<MORTGAGE>                                          11
<REAL-ESTATE>                                        0
<TOTAL-INVEST>                                     441
<CASH>                                               7
<RECOVER-REINSURE>                                  37
<DEFERRED-ACQUISITION>                              31
<TOTAL-ASSETS>                                     812
<POLICY-LOSSES>                                    187
<UNEARNED-PREMIUMS>                                166
<POLICY-OTHER>                                       0
<POLICY-HOLDER-FUNDS>                                0
<NOTES-PAYABLE>                                     32
<COMMON>                                            10
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                         294
<TOTAL-LIABILITY-AND-EQUITY>                       812
<PREMIUMS>                                         255
<INVESTMENT-INCOME>                                 19
<INVESTMENT-GAINS>                                   8
<OTHER-INCOME>                                     173
<BENEFITS>                                         111
<UNDERWRITING-AMORTIZATION>                         48
<UNDERWRITING-OTHER>                               242
<INCOME-PRETAX>                                     54
<INCOME-TAX>                                        15
<INCOME-CONTINUING>                                 39
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                        39
<EPS-PRIMARY>                                     1.88
<EPS-DILUTED>                                        0
<RESERVE-OPEN>                                       0
<PROVISION-CURRENT>                                  0
<PROVISION-PRIOR>                                    0
<PAYMENTS-CURRENT>                                   0
<PAYMENTS-PRIOR>                                     0
<RESERVE-CLOSE>                                      0
<CUMULATIVE-DEFICIENCY>                              0