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 : February 28, 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.) 

 
3150 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 April 10, 1997: Common Stock, $.10 Par Value - 8,078,484


                         IMMUCOR, INC.
              Condensed Consolidated Balance Sheets

                                   February 28,           May 31,
ASSETS                                1997                 1996
                                   (Unaudited)           (Audited)
Current assets:
  Cash and cash equivalents       $17,991,910          $20,533,422
  Accounts receivable, net         10,960,599            8,953,473
  Inventories                       6,751,972            5,932,923
  Income tax receivable                73,640               37,119
  Deferred income taxes               319,350              312,627
  Other                             1,271,913              707,623
    Total current assets           37,369,384           36,477,187

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

Prop., plant and equip., at cost    9,042,562            6,285,912
  less accumulated depreciation    (3,825,341)          (3,029,388)
                                    5,217,221            3,256,524

Other                                 722,013              646,994

Excess of cost over net tangible
  assets acquired                  12,388,176            5,826,153

                                  $56,696,794          $47,206,858  

LIABILITIES AND SHAREHOLDERS' EQUITY

Current liabilities:
  Bank loans                         $488,079             $283,335
  Accounts payable                  3,095,956            2,656,538
  Income taxes payable                545,762              263,480
  Accrued salaries and wages          510,491              594,853
  Other accrued liabilities           368,487              154,607
    Total current liabilities       5,008,775            3,952,813

Long-term debt                     11,080,937            3,908,795

Deferred income taxes                 463,260

Shareholders' equity:
  Common stock, $.10 par value        807,848              805,438
  Additional paid-in capital       21,598,528           21,485,849
  Retained earnings                19,453,123           18,029,010
  Cumulative translation adjustment(1,715,677)            (975,047)
    Total equity                   40,143,822           39,345,250

                                  $56,696,794          $47,206,858

See accompanying notes.

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


                            Three Months Ended        Nine Months Ended
                            Feb. 28,   Feb. 29,     Feb. 28,     Feb. 29,
                             1997        1996         1997         1996


Net sales                $9,639,697  $8,073,228   $25,953,819  $22,831,459
Cost of sales             3,933,315   3,155,882    10,591,331    8,630,135
Gross profit              5,706,382   4,917,346    15,362,488   14,201,324

Research & development:
            Instrument      131,220     133,143       182,732      373,798
            General         156,206     124,056       415,704      367,788
Selling, general 
  and administrative      4,534,505   3,684,671    12,353,208   10,388,531
Total operating expenses  4,821,931   3,941,870    12,951,644   11,130,117

Income from operations      884,451     975,476     2,410,844    3,071,207

Other income                211,576     292,814       596,877      676,865
Interest expense           (138,386)    (68,650)     (243,361)    (237,978)
Other expense              (257,157)                 (272,765)        (250)
Total other                (183,967)    224,164        80,751      438,637

Income before income taxes  700,484   1,199,640     2,491,595    3,509,844

Provision for income taxes  356,259     411,484     1,067,482    1,175,728

Net income                 $344,225    $788,156    $1,424,113   $2,334,116


Net income per common
   and common equivalent s    $0.04       $0.09         $0.17        $0.27


Weighted average number of common
  and common equivalent shares
  outstanding              8,518,645   8,884,564     8,588,320    8,801,288


See accompanying notes.

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


                                             Nine Months Ended
                                       February 28,       February 29,
                                          1997                1996
OPERATING ACTIVITIES:
  Net income                           $1,424,113          $2,334,116
  Adjustments to reconcile net income to
    net cash provided by operations:
      Depreciation                        837,863             758,308
      Amortization                        154,402             170,423
      Changes in assets and liabilities:
        Accounts receivable            (1,241,780)           (700,801)
        Inventories                      (330,485)           (305,836)
        Other assets                     (224,723)           (143,213)
        Accounts payable                  303,375              (5,093)
        Other current liabilities         (18,803)           (231,290)

Cash provided by operating activities     903,962           1,876,614

INVESTING ACTIVITIES:

  Purchase of/deposits on property 
        and equipment                  (1,947,674)         (1,224,209)
  Cash paid for acquisition, net of 
       cash acquired                   (4,366,734)
  Other                                    13,560              12,406

Cash used in investing activities      (6,300,848)         (1,211,803)

FINANCING ACTIVITIES:
  Proceeds from (repayment of) 
      line of credit                      (62,413)             21,956
  Proceeds from issuance of long term 
       debt                             4,228,163
  Repayment of bank loans                (995,748)         (1,065,191)
  Exercise of stock options               115,090           1,168,080

Cash provided by financing activities   3,285,092             124,845

Effect of exchange rate changes on cash  (429,718)            (99,162)

INCREASE (DECREASE) IN CASH
  AND CASH EQUIVALENTS                 (2,541,512)            690,494

CASH AND CASH EQUIVALENTS
  AT BEGINNING OF PERIOD               20,533,422          18,741,681

CASH AND CASH EQUIVALENTS
 AT END OF PERIOD                     $17,991,910         $19,432,175

Noncash investing and financing activities:
  Fair value of assets acquired        $2,234,240
  Cost in excess of assets acquired     7,319,927
  Liabilities assumed                    (959,270)
  Notes issued for assets acquired     (4,228,163)
  Net cash paid for acquisition        $4,366,734

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 three and nine 
month periods ended February 28, 1997 are not necessarily indicative of the 
results that may be expected for the year ending May 31, 1997.  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, 1996. 


2.  Inventories are stated at the lower of first-in, first-out cost or market:

                           	  As of February 28, 1997   As of May 31, 1996


Raw materials and supplies	         $2,051,545	              $2,104,677

Work in process	                       677,922	                 741,723

Finished goods	                      4,022,505	               3,086,523


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.


4.  Purchase of Dominion Biologicals Limited

     On December 11, 1996, the Company acquired all of the issued and 
outstanding common stock of Dominion Biologicals Limited for $8,456,326 
(CDN$11,482,000), plus acquisition costs and warrants to purchase 478,417 
and 150,000 shares of the Company's common stock for $12.00 and $11.98, 
respectively.  The acquisition was financed from the proceeds of a bank loan 
of $4,228,163 (CDN$5,741,000) and from the issuance of subordinated 
promissory notes totaling $4,228,163 (CDN$5,741,000), due three years from 
the closing date.  The Company accounted for this transaction as a purchase 
business combination.  The results of the operations of Dominion Biologicals 
Limited since December 11, 1996 are included in the 1997 Consolidated Statements
of Income.                                                                     


The preliminary purchase price allocation is as follows:


Current assets                         $1,383,356

Property, plant & equipment, net          850,885

Intangible assets - goodwill            7,319,926

Less: Liabilities assumed                (959,270)

Purchase price                         $8,594,897


The pro forma unaudited results of operations for the nine months 
ended February 28, 1997 and February 29, 1996, assuming consummation of the 
purchase as of June 1, 1995, including financing from the proceeds of a bank 
loan and issuing subordinated promissory notes and warrants to purchase common 
stock, are as follows:


                          Nine Months Ended
                      Feb. 28,          Feb. 29,      
                       1997              1996

Net sales          $27,758,464         $25,481,851

Net income           1,394,610           2,225,268

Net income per 
common share:
   Primary                 .16                 .26
   Fully diluted           .16                 .25

5.  In February 1997, the Financial Accounting Standards Board issued Statement 
No. 128, Earnings per Share, which is required to be adopted on May 31, 1998.  
At that time, the Company will be required to change the method currently used 
to compute earnings per share and to restate all prior periods.  Under the new 
requirements for calculating primary earnings per share, the dilutive effect 
of stock options will be excluded.  The impact is expected to result in an 
increase in primary earnings per share for the three months ended February 
28, 1997 and February 29, 1996 of $.00 and $.01 per share, respectively, and 
for the nine months ended February 28, 1997 and February 29, 1996 of $.01 
and $.03 per share, respectively. The impact of Statement 128 on the 
calculation of fully diluted earnings per share for these quarters is not 
expected to be material.

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 new Private Securities Litigation
Reform Act of 1995, and involve risks and uncertainties.  Information on the 
potential factors which could affect the Company's actual results of 
operations are included in its filings with the Securities and Exchange 
Commission, including but not limited to its Annual Report on Form 10-K for 
the fiscal year ended May 31, 1996.

Financial Condition and Liquidity:
 
     As of February 28, 1997, the Company's cash position totaled $17,991,900.  
For the nine months ended February 28, 1997, the Company generated cash from 
operating activities of $904,000 and repaid $992,600 (1,500,000 DM) 
of bank debt in Germany.

     On December 11, 1996, the Company acquired all of the issued and 
outstanding common stock of Dominion Biologicals Limited for $8,456,300 
(CDN$11,482,000), plus acquisition costs and warrants to purchase 478,417 and 
150,000 shares of the Company's common stock for $12.00 and $11.98, 
respectively.  The acquisition was financed from the proceeds of a bank loan 
of $4,228,200 (CDN$5,741,000) and from the issuance of subordinated promissory 
notes totaling $4,228,200 (CDN$5,741,000), due three years from the closing 
date.

     In December, the Company completed the first phase of its facilities 
expansion at its U.S. offices in Norcross, Georgia.  The expansion provides 
an additional 10,000 square feet of manufacturing, laboratory and office 
space.  The planned expenditures include leasehold improvements and 
furnishings totaling approximately $1,000,000.  Through February 28, 1997, 
the Company spent approximately $550,000.

      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 February 28, 1997, totaled $9,639,700,
an increase of 19% over last year's $8,073,200.  Current year results include 
$1,014,000 in net sales from the operations of Dominion Biologicals Limited 
(see Financial Condition and Liquidity).  Most of the remaining increase was 
generated by the Company's European operations.  For the nine months ended 
February 28, 1997, net sales were $25,953,800 (including Dominion's $1,014,000)
compared to $22,831,500 in the prior year.  The Company believes higher levels 
of marketing activity in the US and in Europe have generated increased market 
share. 

Gross profit

     As a percent of sales, gross profit declined for the three and nine month 
periods ended February 28, 1997, when compared to the same three and nine month
periods in 1996.  The decline in gross profit margin is principally attributable
to the Company's efforts to emphasize longer term market share growth by 
focusing efforts on large national accounts which demand lower product 
pricing due to increased purchasing volume. 

Operating expenses

     When compared to the prior year three and nine month periods, general 
research and development costs increased $32,200 and $47,900, respectively, 
with $26,900 of  the additional  research expense resulting from the 
acquisition of Dominion Biologicals Limited (see Financial Condition and 
Liquidity).

      Selling, general and administrative expense for the three and nine month 
periods ended February 28, 1997, increased $849,800 and $1,964,700, 
respectively, compared to the 1996 periods.  Part of the increase was caused 
by the inclusion of Dominion Biologicals Limited ($258,800).  The remaining 
increase was principally due to the addition of sales, marketing and other 
support personnel both in the US and in Europe, higher trade show, advertising 
and other costs related to the company's instrument development programs, 
including the recent launch of the IMAGN(registered trademark) 2000.

Other income and expense

     Other income declined during the quarter ended February 28, 1997, 
principally due to a decrease in the Company's cash and short term investing 
activities since the beginning of the fiscal year.

     Interest expense grew $69,700 during the three months ended February 28, 
1997, as a result of the acquisition of Dominion Biologicals Limited.  This 
increase was partially offset by the Company reducing its outstanding principal
loan balance in Germany (see Financial Condition and Liquidity).

     The increase in other expense of $257,200 in the current year three month 
period was caused by currency transaction losses recorded in Europe.  An 
increase in the value of the US dollar during the period required the 
recognition of a loss in value of US dollar liabilities converted from local 
European currency.

Provision for Income Taxes

     As a percent of pretax income, the provision for income taxes increased 
during the three and nine month periods ended February 28, 1997, principally 
due to the earnings of Dominion Biologicals Limited being subject to a higher 
income tax rate in Canada than the US tax rate.  In addition, the provision 
increased because of the need to provide for income taxes on increased 
profits in Germany, which are taxed at higher rates than income in the U.S.

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.

    (b)   On December 16, 1996, the Company filed a Form 8-K dated December 11, 
1996, relating to Item 2, the acquisition of Dominion Biologicals Limited.


                            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: April 14, 1997


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


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