10-Q/A

                            FORM 10Q/A

               SECURITIES AND EXCHANGE COMMISSION

                    WASHINGTON, D.C.  20549

                _____________________________

           Quarterly Report Under Section 13 or 15 (d)
            of the Securities Exchange Act of 1934

                _____________________________

           For the Quarterly Period Ended June 28, 1997

                    Commission File No. 1-8684


     Excel Industries, Inc.
   (Exact name of registrant as specified in its charter)

   Indiana                          35-1551685
(State or other jurisdiction       (IRS Employer Identification
of incorporation or organization)     Number)

  1120 North Main Street, Elkhart, Indiana  46514
(Address of principal executive offices)    (Zip Code)

Registrant's telephone number, including area code:(219)264-2131

Indicate by "X" whether the registrant (a) 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 prior 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 the number of shares outstanding of each of the 
issuer's classes of common stock, as of the latest practicable 
date.

At July 21, 1997, there were outstanding 10,732,494 common 
shares, no par value.


                                   SIGNATURES


Pursuant to the requirement 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.


                                     EXCEL INDUSTRIES, INC.
                                         (Registrant)


                                
Date:  June 18, 1998               s/ James O. Futterknecht, Jr.
                                   James O. Futterknecht
                                   Chairman, President and
                                   Chief Executive Officer



Date:  June 18, 1998               s/ Joseph A. Robinson   
                                   Joseph A. Robinson
                                   Senior Vice President,
                                   Secretary and 
                                   Chief Financial Officer 



Date:  June 18, 1998               s/ Ike K Eikelberner    
                                   Ike K. Eikelberner
                                   Vice President,
                                   Corporate Controller
                                   and Chief Accounting
                                   Officer

EX-27

 

<ARTICLE> 5
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-27-1997
<PERIOD-END>                               JUN-28-1997
<CASH>                                           1,932
<SECURITIES>                                    33,946
<RECEIVABLES>                                  154,885
<ALLOWANCES>                                     2,298
<INVENTORY>                                     46,718
<CURRENT-ASSETS>                               276,873
<PP&E>                                         261,041
<DEPRECIATION>                                 107,461
<TOTAL-ASSETS>                                 480,727
<CURRENT-LIABILITIES>                          154,971
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        92,365
<OTHER-SE>                                      71,032
<TOTAL-LIABILITY-AND-EQUITY>                   480,727
<SALES>                                        515,690
<TOTAL-REVENUES>                               515,690
<CGS>                                          447,593
<TOTAL-COSTS>                                  487,210
<OTHER-EXPENSES>                                 (835)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               5,671
<INCOME-PRETAX>                                 23,644
<INCOME-TAX>                                     8,275
<INCOME-CONTINUING>                             15,369
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    15,369
<EPS-PRIMARY>                                     1.43
<EPS-DILUTED>                                     1.28