10-Q/A

                  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 Quarter Ended May 28, 1995             Commission File No. 0-3362

                  SI HANDLING SYSTEMS, INC.
         (Exact name of registrant as specified in its charter)

    Pennsylvania                                       22-1643428
 (State or other jurisdiction of                  (I.R.S.  Employer
  incorporation or organization)                Identification No.)

 600 Kuebler Road, Easton, PA                              18040
  (Address of principal executive offices)                 (Zip Code)
  
   Registrant's telephone number:       610-252-7321

 Indicate by checkmark 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
 
 Number of shares of common stock, par value $1.00 per share, outstanding
 as of May 28, 1995: 1,640,353.
 

 SI HANDLING SYSTEMS, INC.

                                   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 thereunto duly authorized.

                                      SI HANDLING SYSTEMS, INC.
                                         (Registrant)

                                      /s/ Barry V. Mack
                                          Barry V. Mack
 Date: 08/18/95                           Vice President - Finance
                                            (Signature)
 

 EXHIBIT INDEX

 27 - FINANCIAL DATA SCHEDULE
 

 

EX-27

 


 <ARTICLE>                         5
 <LEGEND>                          THIS SCHEDULE CONTAINS SUMMARY FINANCIAL
                                   INFORMATION EXTRACTED FROM FORM 10-Q FOR
                                   THE QUARTER ENDED MAY 28, 1995 AND IS
                                   QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
                                   SUCH FINANCIAL STATEMENTS.
 
 <CIK>                             0000090045
 <NAME>                            SI HANDLING SYSTEMS, INC.
 <MULTIPLIER>                      1,000
                   
                                           
 <PERIOD-TYPE>                                               3-MOS
 <FISCAL-YEAR-END>                                           MAR-03-1996
 <PERIOD-END>                                                MAY-28-1995
 <CASH>                                                            2,350
 <SECURITIES>                                                          0
 <RECEIVABLES>                                                     3,694
 <ALLOWANCES>                                                          0
 <INVENTORY>                                                       1,908
 <CURRENT-ASSETS>                                                 10,585
 <PP&E>                                                            7,301
 <DEPRECIATION>                                                    5,725
 <TOTAL-ASSETS>                                                   12,523
 <CURRENT-LIABILITIES>                                             6,261
 <BONDS>                                                              63
 <COMMON>                                                          1,679
 <PREFERRED-MANDATORY>                                                 0
 <PREFERRED>                                                           0      
 <OTHER-SE>                                                        4,433
 <TOTAL-LIABILITY-AND-EQUITY>                                     12,523
 <SALES>                                                           6,097
 <TOTAL-REVENUES>                                                  6,097
 <CGS>                                                             4,504
 <TOTAL-COSTS>                                                     4,504
 <OTHER-EXPENSES>                                                      0
 <LOSS-PROVISION>                                                      0
 <INTEREST-EXPENSE>                                                    4
 <INCOME-PRETAX>                                                     415
 <INCOME-TAX>                                                         65
 <INCOME-CONTINUING>                                                 350
 <DISCONTINUED>                                                        0
 <EXTRAORDINARY>                                                       0
 <CHANGES>                                                             0
 <NET-INCOME>                                                        350
 <EPS-PRIMARY>                                                       .21
 <EPS-DILUTED>                                                       .21