10QSB/A

                          FORM 10-QSB\A
               SECURITIES AND EXCHANGE COMMISSION
                     WASHINGTON, D.C.  20549

(Mark One)

[x]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
     SECURITIES EXCHANGE ACT OF 1934
     For the quarterly period ended May 26, 1995

                               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 No. 1-10655


               ENVIRONMENTAL TECTONICS CORPORATION
     (Exact name of registrant as specified in its charter)


PENNSYLVANIA                                    23-1714256       
(State or other jurisdiction       (IRS Employer Identification
of incorporation or organization)  No.)

                   COUNTY LINE INDUSTRIAL PARK
                SOUTHAMPTON, PENNSYLVANIA  18966    
            (Address of principal executive offices)
                           (Zip Code)

                         (215) 355-9100             
      (Registrant's telephone number, including area code)

     Indicate by check mark whether the registrant (l) 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 at least the past 90 days.

               Yes   x                            No      


     The number of shares outstanding of the registrant's common
     stock as of August 1, 1995 is: 2,926,273

Part II - Other Information

Item 1.   Legal proceedings:

          See Note 6 in Part I.

Item 6.   Exhibits and Reports on Form 8-K:

          a.   Exhibits

               Exhibit 11 - Schedule of Computation 
               of Earnings per Share*

               Exhibit 27 - Financial Data Schedule for
                          the quarter ended May 26, 1995

          b.   Reports on Form 8-K

               No reports on Form 8-K were filed 
               during the three months ended 
               May 26, 1995.



     ________________________
     *Previously filed

                           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.



                         ENVIRONMENTAL TECTONICS CORPORATION
                                   (Registrant)







                         By: /S/  William F. Mitchell       
                              William F. Mitchell
                              President, Acting Chief Financial
                              Officer and Principal Accounting
                              Officer






Date:  September 28, 1995

                                                  Sequential Page
Exhibit No.              Document                      Number

    27              Financial Data Schedule for
                    three month period ended May 26,
                    1995

EX-27

 

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE UNAUDITED FINANCIAL STATEMENTS OF THE COMPANY AT AND
FOR THE QUARTER ENDED MAY 26, 1995 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS

       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          FEB-23-1996
<PERIOD-END>                               MAY-26-1995
<CASH>                                         658,000
<SECURITIES>                                         0
<RECEIVABLES>                                9,726,000
<ALLOWANCES>                                    95,000
<INVENTORY>                                  3,144,000
<CURRENT-ASSETS>                            16,720,000
<PP&E>                                       7,905,000
<DEPRECIATION>                               5,358,000
<TOTAL-ASSETS>                              20,803,000
<CURRENT-LIABILITIES>                        5,404,000
<BONDS>                                      9,411,000
<COMMON>                                       291,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                   5,445,000
<TOTAL-LIABILITY-AND-EQUITY>                20,803,000
<SALES>                                     16,188,000
<TOTAL-REVENUES>                            16,188,000
<CGS>                                       12,091,000
<TOTAL-COSTS>                               12,091,000
<OTHER-EXPENSES>                             4,988,000
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             793,000
<INCOME-PRETAX>                            (1,838,000)
<INCOME-TAX>                                 (433,000)
<INCOME-CONTINUING>                        (1,405,000)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                               (1,405,000)
<EPS-PRIMARY>                                   (0.49)
<EPS-DILUTED>                                   (0.49)