10QSB/A

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                                 Form 10-QSB/A


                       SECURITIES AND EXCHANGE COMMISSION
                                Washington D.C.



(X)          Quarterly Report Pursuant to Section 13 or 15(d) of
                     the Securities Exchange Act of 1934



For the Quarterly Period Ended January 31, 1995     Commission File No. 0-14234


                         KINGS ROAD ENTERTAINMENT, INC.
               (exact name of registrant as specified in charter)


           Delaware                                      95-3587522
       (State or other                                (I.R.S. Employer
 jurisdiction of incorporation)                      Identification No.)


                      1901 Avenue of the Stars, Suite 605
                         Los Angeles, California  90067
                    (Address of principal executive office)


     Registrant's telephone number, including area code:    (310) 552-0057


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  X            NO
                             -----            -----


As of May 22, 1995 the Registrant had 5,120,047 shares of its Common Stock,
$.01 par value, issued and outstanding.
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                                   SIGNATURE

Pursuant to the requirements of the Securities Act of 1934, the Registrant has
duly caused this report to be signed on its behalf by the undersigned thereunto
duly authorized.



         KINGS ROAD ENTERTAINMENT, INC.


Dated: May 22, 1995                  /s/   Stephen J. Friedman
                                     ---------------------------------------
                                     Stephen J. Friedman
                                     Chairman of the Board of Directors
                                     and Chief Executive Officer


Dated: May 22, 1995                  /s/   Christopher M. Trunkey
                                     ---------------------------------------
                                     Christopher M. Trunkey
                                     Chief Financial Officer

EX-27

 

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FORM 10-QSB
FOR THE QUARTERLY PERIOD ENDING JANUARY 31, 1995 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS

       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          APR-30-1995
<PERIOD-END>                               JAN-31-1995
<CASH>                                           4,391
<SECURITIES>                                         0
<RECEIVABLES>                                1,706,658
<ALLOWANCES>                                 (312,200)
<INVENTORY>                                  5,800,507
<CURRENT-ASSETS>                             7,199,356
<PP&E>                                         208,928
<DEPRECIATION>                               (204,315)
<TOTAL-ASSETS>                               7,242,125
<CURRENT-LIABILITIES>                        2,653,137
<BONDS>                                              0
<COMMON>                                    24,947,893
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                 7,242,125
<SALES>                                      2,771,541
<TOTAL-REVENUES>                             2,773,342
<CGS>                                        2,053,226
<TOTAL-COSTS>                                2,379,392
<OTHER-EXPENSES>                               499,690
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              (105,740)
<INCOME-TAX>                                    51,772
<INCOME-CONTINUING>                          (157,512)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (157,512)
<EPS-PRIMARY>                                    (.03)
<EPS-DILUTED>                                    (.03)