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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950152-98-009600.txt : 19981217
<SEC-HEADER>0000950152-98-009600.hdr.sgml : 19981217
ACCESSION NUMBER:		0000950152-98-009600
CONFORMED SUBMISSION TYPE:	10-Q/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19981031
FILED AS OF DATE:		19981216

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MICHAEL ANTHONY JEWELERS INC
		CENTRAL INDEX KEY:			0000799515
		STANDARD INDUSTRIAL CLASSIFICATION:	JEWELRY, PRECIOUS METAL [3911]
		IRS NUMBER:				132910285
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0128

	FILING VALUES:
		FORM TYPE:		10-Q/A
		SEC ACT:		
		SEC FILE NUMBER:	001-10645
		FILM NUMBER:		98770506

	BUSINESS ADDRESS:	
		STREET 1:		115 SO MACQUESTEN PKWY
		CITY:			MOUNT VERNON
		STATE:			NY
		ZIP:			10550
		BUSINESS PHONE:		9146990000

	MAIL ADDRESS:	
		STREET 1:		115 SOUTH MACQUESTEN PKWY
		STREET 2:		115 SOUTH MACQUESTEN PKWY
		CITY:			MOUNT VERNON
		STATE:			NY
		ZIP:			10550
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q/A
<SEQUENCE>1
<DESCRIPTION>MICHAEL ANTHONY JEWELERS, INC.     10-Q/A
<TEXT>

<PAGE>   1
                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                   FORM 10-Q/A

                   QUARTERLY REPORT UNDER SECTION 13 OR 15 (d)
                     OF THE SECURITIES EXCHANGE ACT OF 1934

                       For Quarter ended October 31, 1998

                         Commission file number: 015230

                         MICHAEL ANTHONY JEWELERS, INC.

             (Exact name of registrant as specified in its charter)

             Delaware                                 No. 132910285
    (State of Incorporation)              (I.R.S. Employer Identification No.)

                          115 South MacQuesten Parkway
                        Mount Vernon, New York 10550-1724
                    (Address of principal executive offices)

               Registrant's telephone number, including area code:

                                 (914) 699-0000

         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    .
                                              ---    ---

           Class
           -----
                                                        Number of Shares
Common Stock, Par Value $.001                          Outstanding as of
                                                        December 4, 1998
                                                        ----------------
                                                            6,865,893


<PAGE>   2


                 MICHAEL ANTHONY JEWELERS, INC. AND SUBSIDIARIES

                                   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.


                                             MICHAEL ANTHONY JEWELERS, INC.


Dated: December 15, 1998                     By \s\: Allan Corn
                                              -------------------------------
                                             Allan Corn
                                             Senior Vice President and
                                             Chief Financial Officer

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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