10-Q/A

                                 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 the quarterly period ended                 December 31, 2004

Commission file number                         0-10976


MICROWAVE FILTER COMPANY, INC.
(Exact name of registrant as specified in its charter.)


 New York                          16-0928443
(State of Incorporation)     (I.R.S. Employer Identification Number)

6743 Kinne Street, East Syracuse, N.Y.           13057
(Address of Principal Executive Offices)       (Zip Code)

Registrant's telephone number, including area code:  (315) 438-4700

        Indicate by check mark whether 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 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 ( x )          NO (   )

        Indicate by check mark whether the registrant is an accelerated filer
(as defined in Rule 12b-2 of the Exchange Act).

YES (   )          NO ( x )

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

    Common Stock, $.10 Par Value -    2,904,428 shares as of December 31, 2004.










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                           EXPLANATORY NOTE

This Amendment 10-Q/A to the Company's Quarterly Report on Form 10-Q for the
period ended December 31, 2004, initially filed with the Securities and
Exchange Commission (the "SEC") on February 9, 2005 (the "Original Filing"),
is being filed to make textual changes to Item 4, Controls and Procedures.





Item 4. Controls and Procedures

1.    Evaluation of disclosure controls and procedures. Based on their
      evaluation of the Company's disclosure controls and procedures (as
      defined in Rules 13a-15(e) and 15d-15(e) under the Securities
      Exchange Act of 1934) as of the end of the period covered by this
      Quarterly Report on Form 10-Q, the Company's chief executive officer
      and chief financial officer have concluded that the Company's
      disclosure controls and procedures are effective.

2.    Changes in internal control over financial reporting. During the period
      covered by this Quarterly Report on Form 10-Q, there were no changes in
      the Company's internal control over financial reporting (as defined in
      Rule 13a-15(f)) that have materially affected, or are reasonably
      likely to materially affect, the Company's internal control over
      financial reporting.






















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                                  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 hereunto duly authorized.



                                      Microwave Filter Company, Inc.
                                      --------------------------------
                                      (Registrant)


Date: March 8, 2005                   By:  /s/ Carl F. Fahrenkrug
                                      ------------------------------------
                                               Carl F. Fahrenkrug
                                               Chief Executive Officer


Date: March 8, 2005                   By:  /s/ Richard L. Jones
                                      ------------------------------------
                                               Richard L. Jones
                                               Chief Financial Officer

COVER

March 8, 2005

Securities and Exchange Commission
Washington, D.C.  20549

Gentlemen:

  Enclosed please find the Form 10-Q/A for the period ended December 31, 2004.

  If you have any questions regarding this filing, please contact me at
  (315) 438-4758.

Sincerely,

Richard Jones
Chief Financial Officer