FORM 10-Q


                    Securities and Exchange Commission
                       Washington, D. C. 20549

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

                 For Quarter Ended:  November 30, 1997
                                 OR
		     _	    Transition Report Pursuant to Section 13 or 15(d)
                 of the Securities Exchange Act of 1934

                    Commission File Number: 0-14820

                           IMMUCOR, INC.
     (Exact name of registrant as specified in its charter)


   		     	Georgia                     			    22-2408354
		(State or other jurisdiction of		        	(I.R.S. Employer
		incorporation or organization)          		Identification No.)

  3130 Gateway Drive     P.O. Box 5625    Norcross, Georgia 30091-5625
 (Address of principal executive offices)	                		(Zip Code)


            Registrant's telephone number:  (770) 441-2051

     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

     Indicate the number of shares outstanding of each of the issuer's classes
 of common stock, as of the latest practicable date.

       As of January 9, 1998:  Common Stock, $.10 Par Value - 8,110,671



                            IMMUCOR, INC.
               Condensed Consolidated Balance Sheets

                                   November 30,            May 31,
ASSETS                                 1997                  1997
                                   (Unaudited)            (Audited)
Current assets:
  Cash and cash equivalents        $14,834,517           $15,718,234
  Accounts receivable, net          11,719,401            11,066,519
  Accounts receivable, other         1,739,922             1,609,000
  Inventories                        8,743,173             7,662,764
  Income tax receivable                 36,870                38,066
  Deferred income taxes                357,741               358,470
  Other assets                         808,642               677,017
    Total current assets            38,240,266            37,130,070

Long-term investment                 1,000,000             1,000,000

Property and equipment, at cost     10,219,064             8,985,729
  less accumulated depreciation     (4,236,031)           (3,652,419)
                                     5,983,033             5,333,310

Deferred income taxes                   23,176                23,176

Other assets, net                      696,961             1,401,164

Excess of cost over net tangible
  assets acquired, net              11,985,169            12,837,926

                                   $57,928,605           $57,725,646

LIABILITIES AND SHAREHOLDERS' EQUITY

Current liabilities:
  Borrowings - bank line of credit    $385,175              $487,161
  Accounts payable                   3,266,301             3,136,117
  Income taxes payable                 409,064               391,616
  Accrued salaries and wages           610,576               695,716
  Other accrued liabilities            644,765               551,419
    Total current liabilities        5,315,881             5,262,029

Long-term debt                       9,978,564            10,665,658

Deferred income taxes                  843,482               577,091

Shareholders' equity:
  Common stock, $.10 par value         809,417               807,873
  Additional paid-in capital        22,259,178            22,502,930
  Retained earnings                 20,972,986            19,868,924
  Foreign currency translation adj. (2,250,903)           (1,958,859)

    Total shareholders' equity      41,790,678            41,220,868

                                   $57,928,605           $57,725,646

See accompanying notes.



                            IMMUCOR, INC.
             Condensed Consolidated Statements of Income
                             (Unaudited)


                           Three Months Ended          Six Months Ended
                        November 30, November 30,  November 30, November 30,
                             1997        1996         1997         1996


Net sales               $10,192,109  $8,357,237   $19,465,588  $16,314,122
Cost of sales             4,761,634   3,520,155     8,609,015    6,658,016
Gross profit              5,430,475   4,837,082    10,856,573    9,656,106

Research and development:
            Instrument       56,179      32,776       156,467       51,512
            General         151,900     125,366       312,911      259,498
Selling, general & admin. 4,251,331   3,983,983     8,412,310    7,818,703
Total operating expenses  4,459,410   4,142,125     8,881,688    8,129,713

Income from operations      971,065     694,957     1,974,885    1,526,393

Interest income             195,123     203,346       398,496      423,062
Interest expense           (152,486)    (69,602)     (319,101)    (145,385)
Other                         3,703      15,034        (9,972)     (12,960)
Total other                  46,340     148,778        69,423      264,717

Income before inc. taxes  1,017,405     843,735     2,044,308    1,791,110

Income taxes                470,998     361,015       940,246      711,222

Net income                 $546,407    $482,720    $1,104,062   $1,079,888

Net income per common
 and common equivalent share  $0.06       $0.06         $0.13        $0.13

Weighted average number of common
  and common equivalent shares
  outstanding             8,568,731   8,619,956     8,484,729    8,623,157


See accompanying notes.



                            IMMUCOR, INC.
           Condensed Consolidated Statements of Cash Flows
                             (Unaudited)


                                              Six Months Ended
                                         November 30,       November 30,
                                            1997                1996
OPERATING ACTIVITIES:
  Net income                             $1,104,062          $1,079,888
  Adjustments to reconcile net income to
    net cash provided by operating activities:
      Depreciation                          703,755             644,169
      Amortization                          302,726             164,444
      Changes in assets and liabilities:
        Accounts receivable                (652,882)           (952,795)
        Accounts receivable, other         (130,922)                  - 
        Income tax receivable                 1,196              (2,398)
        Inventories                      (1,080,409)            (34,968)
        Other current assets               (154,385)           (469,225)
        Accounts payable                    130,184              57,123
        Income taxes payable                 17,448                   -
        Other current liabilities           274,597             307,358

Cash provided by operating activities       515,370             793,596

INVESTING ACTIVITIES:

  Purchase of property and equipment       (779,258)         (1,648,171)
  Decrease in other assets                   29,771               8,939

Cash used in investing activities          (749,487)         (1,639,232)

FINANCING ACTIVITIES:
  Borrowings / (repayment) line of credit  (101,986)              1,443
  Repayment of notes payable               (357,419)           (669,077)
  Exercise of stock options                  95,811               4,375

Cash used in financing activities          (363,594)           (663,259)

EFFECT OF EXCHANGE RATE CHANGES ON CASH    (286,006)            258,662

DECREASE IN CASH
  AND CASH EQUIVALENTS                     (883,717)         (1,250,233)

CASH AND CASH EQUIVALENTS
  AT BEGINNING OF PERIOD                 15,718,234          20,533,422

CASH AND CASH EQUIVALENTS
 AT END OF PERIOD                       $14,834,517         $19,283,189



See accompanying notes.




                           IMMUCOR, INC.
         Notes to Condensed Consolidated Financial Statements
                            (Unaudited)



 1.     The accompanying unaudited condensed consolidated financial statements
 have been prepared in accordance with generally accepted accounting principles
 for interim financial information and the instructions to Form 10-Q and
 Article 10 of Regulation S-X.  Accordingly, they do not include all of the
 information and footnotes required by generally accepted accounting
 principles for complete financial statements.  In the opinion of management,
 all adjustments (consisting of normal recurring accruals) considered
 necessary for a fair presentation have been included.  Operating results for
 the six month period ended November 30, 1997 are not necessarily indicative
 of the results that may be expected for the year ending May 31, 1998.  For
 further information, refer to the consolidated financial statements and
 footnotes thereto included in the Company's Annual Report on Form 10-K for
 the year ended May 31, 1997.

 2.     Inventories are stated at the lower of first-in, first-out cost or
        market:
                  As of November 30, 1997          As of May 31, 1997
 Raw materials
  and supplies        	$2,553,267                      	$2,278,107
 Work in process         	426,969                         	669,112
 Finished goods	        5,762,937                       	4,715,545

 3.     Net income per common share:

        Net income per common share is computed using the weighted average
 number of common shares and dilutive common share equivalents outstanding
 during the respective periods.  There is no significant difference between 
 primary and fully diluted per share amounts.



                            IMMUCOR, INC.

 ITEM 2.  Management's Discussion and Analysis of Financial Condition
          and Results of Operations.

     Any statements contained herein that are not historical fact are
 forward-looking statements within the meaning of the Private Securities
 Litigation Reform Act of 1995, and involve risks and uncertainties.
 All forward-looking statements included in this document are based on
 information available to the Company on the date hereof, and the Company
 assumes no obligation to update any such forward-looking statements. 
 Further risks are detailed in the Company's filings with the Securities
 and Exchange Commission, including those set forth in its Annual Report 
 on Form 10-K for the fiscal year ended May 31, 1997.

 Financial Condition and Liquidity:

     As of November 30, 1997, the Company's cash position totaled
 $14,834,500.  During the six months ended November 30, 1997, the Company
 generated cash from operating activities of $515,400, repaid $284,500
 (500,000DM) of bank debt in Germany, repaid $72,900 (100,000 CAD) of bank 
 debt in Canada, and purchased property, plant and equipment of $779,300.

     Management believes that the Company's current cash balance, internally
 generated funds, and amounts available under the lines of credit are
 sufficient to support operations for the foreseeable future.  Management
 also believes additional credit lines would be available should the need
 arise.

 Results of Operations:

 Net sales

     Net sales for the three months ended November 30, 1997 totaled $10,192,100,
 an increase of 22% over last year's $8,357,200.  Current year three month
 results include $1,049,800 in net sales from the operations of Dominion 
 Biologicals Limited acquired in December 1996.  Domestic sales increased
 $898,300, most of which is attributed to instrumentation product sales.  In
 addition, sales of the Company's European subsidiaries, recorded in their 
 functional currencies, increased 10% over last year's total.  However, due to
 unfavorable rates of foreign exchange in Europe, when translated into U.S.
 dollars, European sales declined.  

     For the six months ended November 30, 1997, net sales were $19,465,600,
 including $2,148,600 in net sales from the operations of Dominion
 Biologicals Limited, compared to $16,314,100 in the prior year.  As stated
 above, European sales in functional currency increased, but, unfavorable
 rates of foreign exchange held back sales growth in U.S. dollars.

 Gross profit

     As a percent of sales, gross profit declined for the three and six
 month periods ended November 30, 1997, when compared to the same periods in
 1996.  In the U.S., the decline in gross profit margin in the current quarter 
 was partially caused by instrumentation product sales of the IMAGN 2000 and
 the DIAS PLUS of approximately $750,000 which were sold at lower gross
 profit margins than the Company's reagent products.  In addition, the
 Company's decision to participate in national account contracts in order to
 have a strong domestic presence prior to the release of the ABS2000
 contributed to declining gross profit margin.

     In the Company's European operations, the reduction in gross profit margin
 was principally caused by unfavorable rates of foreign exchange in Europe
 which increased the cost of goods purchased in U.S. dollars and sold in
 local currencies. 

 Operating expenses

     As compared to the prior year's three and six month periods, research and
 development costs increased $49,900 and $158,400, respectively.  In the
 prior year period, two ABS2000 automated analyzers previously expensed as
 contract research and development were sold to the Company's Canadian
 distributor, and the sale ($70,000) was recorded as a reduction of research
 and development costs.  No comparable offset of contract research and
 development occurred in the current year.  The remainder of the increase is
 due to the inclusion of Dominion Biologicals Limited's operating results in
 the current year.

     Selling, general and administrative expenses for the three and six month
 periods ended November 30, 1997 increased $267,300 and $593,600,
 respectively, over the same periods last year.  The acquisition of Dominion 
 Biologicals Limited contributed $254,700 and $520,000 in selling, general and
 administrative expenses for the current year three and six month periods.
 In Europe, selling, general and administrative expense levels as recorded 
 in functional currencies did not increase.  However, due to unfavorable rates
 of foreign exchange, when translated into U.S. dollars, spending in Europe
 declined.  This decline was offset by an increase in selling, general and 
 administrative expenses in the U.S. for the current year three and six month
 periods.  This increase was due to staff additions in sales and marketing,
 higher shipping charges resulting from increased sales levels and additional 
 shareholder-related costs.

 Interest expense

     When compared to the prior year's three and six month periods, interest
 expense grew $82,900 and $173,700, respectively.  This increase is the
 result of the acquisition of Dominion Biologicals Limited which was financed
 with the proceeds of a bank loan and the issuance of subordinated promissory
 notes.

 Income taxes

     As a percent of pretax income, income tax expense increased during the
 three and six month periods ended November 30, 1997, principally due to the
 earnings of Dominion Biologicals Limited being subject to a higher income tax
 rate in Canada than the U.S. tax rate.  



 PART II - OTHER INFORMATION

 Item 6. Exhibits and Reports on Form 8-K.
 (a) The Company has filed the following exhibits with this report:
 11.1 	Statement re: computation of per share earnings.
 27 	Financial data schedule.

 (b) The Company did not file any reports on Form 8-K during the six months
 ended November 30, 1997.



                              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.



                            IMMUCOR, INC.
                            (Registrant)



 Date:  January 13, 1998


 \s\Edward L. Gallup               Edward L. Gallup, President

 \s\Richard J. Still               Richard J. Still, Senior Vice President
                                   - Finance (Principal Accounting Officer)