10-Q/A

                                UNITED STATES
                     SECURITIES AND EXCHANGE COMMISSION
                          Washington, D. C.   20549

                                 FORM 10-Q/A

                               AMENDMENT NO. 1
                                     TO
           QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                       SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended               December 24, 1994              


Commission file number                         1-367                        


                         THE L. S. STARRETT COMPANY                         
           (Exact name of registrant as specified in its charter)

         MASSACHUSETTS                                        04-1866480    
 (State or other jurisdiction of                           (I.R.S. Employer
 incorporation or organization)                          Identification No.)

     121 CRESCENT STREET, ATHOL, MASSACHUSETTS               01331-1915     
     (Address of principal executive offices)                 (Zip Code)

Registrant's telephone number, including area code       508-249-3551       





The undersigned registrant hereby amends its quarterly report on Form 10-Q for
the quarter ended December 24, 1994 by replacing Exhibit 27 with the Exhibit
27 included herewith.



                                 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.


                                            THE L. S. STARRETT COMPANY      
                                                  (Registrant)              
 


Date      February 7, 1994            S/ R. U. WELLINGTON, JR.              
                                        R. U. Wellington, Jr. (Treasurer    
                                          and Chief Financial Officer)      
 

Date      February 7, 1994            S/ S. G. THOMSON                      
                                    S. G. Thomson (Chief Accounting Officer) 



                                 Page 1 of 1

EX-27

 

<ARTICLE> 5
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          JUN-24-1995
<PERIOD-END>                               DEC-24-1994
<CASH>                                           1,952
<SECURITIES>                                    32,215
<RECEIVABLES>                                   33,735
<ALLOWANCES>                                     1,017
<INVENTORY>                                     52,087
<CURRENT-ASSETS>                               120,733
<PP&E>                                         110,761
<DEPRECIATION>                                  53,408
<TOTAL-ASSETS>                                 203,295
<CURRENT-LIABILITIES>                           21,797
<BONDS>                                         10,000
<COMMON>                                         7,062
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                     143,203
<TOTAL-LIABILITY-AND-EQUITY>                   203,295
<SALES>                                        103,448
<TOTAL-REVENUES>                               103,448
<CGS>                                           73,479
<TOTAL-COSTS>                                   73,479
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 433
<INCOME-PRETAX>                                  9,578
<INCOME-TAX>                                     3,573
<INCOME-CONTINUING>                              6,005
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
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<NET-INCOME>                                     6,005
<EPS-PRIMARY>                                      .85
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