10-Q/A

                                FORM 10-Q/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 September 27, 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 October 21, 1997, there were outstanding 11,159,099 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, Jr.
                                   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

 

 
 
15

EX-27

 

<ARTICLE> 5
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-27-1997
<PERIOD-END>                               SEP-27-1997
<CASH>                                           2,021
<SECURITIES>                                    25,615
<RECEIVABLES>                                  144,713
<ALLOWANCES>                                     1,887
<INVENTORY>                                     41,765
<CURRENT-ASSETS>                               259,204
<PP&E>                                         266,364
<DEPRECIATION>                                 113,664
<TOTAL-ASSETS>                                 465,143
<CURRENT-LIABILITIES>                          155,144
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        92,528
<OTHER-SE>                                      70,082
<TOTAL-LIABILITY-AND-EQUITY>                   465,143
<SALES>                                        729,238
<TOTAL-REVENUES>                               729,238
<CGS>                                          639,482
<TOTAL-COSTS>                                  698,067
<OTHER-EXPENSES>                               (1,407)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               8,476
<INCOME-PRETAX>                                 24,102
<INCOME-TAX>                                     8,436
<INCOME-CONTINUING>                             15,666
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    15,666
<EPS-PRIMARY>                                     1.46
<EPS-DILUTED>                                     1.33