This is to amend the Cash Flow Statement for the third quarter ended September
27, 1996 10-Q

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



                            FORM 10-Q/A
(Mark One)

[X] Quarterly report pursuant to Section 13 or 15 (d) of the
Securities Exchange Act of 1934

      For the quarterly period ended  September 27, 1996 or

[   ] Transition report pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

        For the transition period from _______ to _______
                                
                Commission File Number:  0-21204
                                
                                
                   SOUTHERN ENERGY HOMES, INC.
     (Exact name of registrant as specified in its charter)

               Delaware
63-1083246
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification No.)


          Highway 41 North, P.O. Box 390, Addison, Alabama
35540
                    (Address of principal executive offices)
(Zip Code)

                         (205) 747-8589
      (Registrant's telephone number, including area code)


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.


   15,101,706 shares of Common Stock, $.0001 par value, as of
                        October 31, 1996



                 SOUTHERN ENERGY HOMES, INC. AND SUBSIDIARIES               
               CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS
                                 (Unaudited)
                                             Thirty-nine Weeks Ended
                                             September       September
                                             27,1996         29,1995
OPERATING ACTIVITIES:                                        
   Net income                                $11,732,000     $ 8,546,000
   Adjustments to reconcile net income to                    
cash (used in) provided
      by operating activities
       Depreciation of property and          1,165,000       902,000
equipment
       Amortization of intangibles           379,000         312,000
       Credit for deferred tax benefits      (919,000)       (302,000)
       Provision for doubtful accounts       19,000          27,000
       Accretion of discount on debt         -               78,000
       Provision for credit losses           1,066,000       -
       Origination of installment contracts  (25,806,000)    -
       Principal collected on originated     85,000          -
installment contracts
       Change in assets and liabilities:                     
         Increase in inventory               (4,096,000)     (1,043)
         Increase in accounts receivable     (4,973,000)     (4,848,000)
         Increase in prepayments and other   (1,765,000)     (1,181,000)
         Increase in accounts payable        5,894,000       2,218,000
         Increase in accrued liabilities                     
                                             6,373,000       2,549,000
                                                             
           Net cash used in provided by                      
operating activities                         (10,846,000)    7,258,000
                                                             
INVESTING ACTIVITIES:                                        
   Purchase of subsidiary, net of cash       (413,000)       -
acquired
   Capital expenditures                      (2,994,000)     (3,643,000)
   Maturities of investments                 2,076,000       2,757,000
   Purchase of investments                      (650,000)              -
                                                             
           Net cash (used in) provided by                    
investing activities                           (1,981,000)     (886,000)
                                                             
FINANCING ACTIVITIES:                                        
     Repayments on long-term debt                 (63,000)   (1,432,000)
     Proceeds from exercise of stock options      335,000              -
                                                             
     Net cash (used in) provided by               272,000     (1,432,000)
financing activities
                                                             
NET INCREASE (DECREASE) IN CASH                              
                                             (12,555,000)    (4,940,000)
                                                             
CASH AND CASH EQUIVALENTS AT THE BEGINNING                   
OF THE PERIOD                                16,750,000      4,004,000
                                                             
CASH AND CASH EQUIVALENTS AT THE END OF THE  $  4,195,000    $ 8,944,000
PERIOD
                                                             
SUPPLEMENTAL DISCLOSURE OF CASH FLOW                         
INFORMATION:
                                                             
     Cash paid during the period for         $     10,000    $    72,000
interest
                                                             
     Income taxes paid                       $  6,778,000    $ 5,356,000

The accompanying notes are an integral part of these consolidated
condensed financial statements.
                                
                                
                           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.



                    SOUTHERN ENERGY HOMES, INC.


Date:     November 12, 1996        By:   /s/ Wendell L. Batchelor
                                   Wendell L. Batchelor,
                                   Chairman, President
                                   and Chief Executive Officer




Date:     November 12, 1996        By:   /s/ Keith W. Brown
                                   Keith W. Brown, Executive Vice
                                   President, Chief Financial
                                   Officer, Treasurer and Secretary