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 June 30, 1997

                            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:  0-8125


                  ----------------------------


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


State of New York                            16-0958589
(State or other jurisdiction                 (I.R.S. Employer
of incorporation or organization)            Identification No.)

       130 Perinton Parkway, Fairport, New York     14450
     (Address of principal executive offices)     (Zip Code)

                         (716) 223-4060
      (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 the filing
requirements for the past 90 days.    Yes __X__    No _____


As of August 13, 1997 there were outstanding 4,751,750 shares of
the registrant's common stock, par value $.05 per share.



<PAGE>
                  PART I FINANCIAL INFORMATION
            DETECTION SYSTEMS, INC. AND SUBSIDIARIES
             Consolidated Balance Sheet (Unaudited)
<TABLE>                                
Assets                                June 30, 1997   Mar 31, 1997
<S>                                      <C>            <C>
Current assets:                                                   
Cash and cash equivalents                $2,906,543     $2,244,265
Accounts receivable, less allowance                               
  for doubtful accounts of $313,800      22,545,395     15,246,309
Inventories                              35,168,061     29,995,215
Income taxes receivable                     197,962              0
Deferred income tax charges               2,132,156      2,132,156
Prepaid expenses and other assets         1,613,582        883,137
                                         ----------     ----------
                                         64,563,699     50,501,082
                                         ----------     ----------
Fixed assets at cost                     28,704,758     25,247,291
  Less accumulated depreciation          16,108,609     13,999,120
                                         ----------     ----------
                                         12,596,149     11,248,171
Deferred income taxes                     3,046,200      3,046,200
Unallocated excess of purchase price                               
over net assets acquired                  4,908,862              0
Goodwill and other intangibles            2,836,186      2,942,626
Other assets                                753,241        537,772
                                         ----------     ----------
  Total Assets                          $88,704,337    $68,275,851
                                         ==========     ==========
Liabilities                                                       
Current liabilities:                                              
Current portion of long term debt         1,668,884       $953,648
Current portion of capital lease                                   
obligation                                  136,450        147,574
Short term borrowings                     1,545,454              0
Accounts payable                         18,388,899     12,259,380
Accrued payroll and benefits              2,849,158      2,818,487
Other accrued liabilities                 4,626,978      3,254,593
                                         ----------     ----------
                                         29,215,823     19,433,682
                                                                  
Obligations under capital leases             25,973         54,125
Other long term liabilities               3,976,068      2,924,975
Long term debt                           31,758,004     28,031,802
Redeemable common stock                   4,060,461              0
                                                                  
Shareholders' equity:                                             
Common stock, par value $.05 per                                  
 share; Authorized - 12,000,000                                   
 shares; Issued - 4,745,051 shares                                
 at June 30, 1997, and 4,478,993                                  
 shares at March 31, 1997                   226,165        223,950
Capital in excess of par value           10,149,258      9,448,917
Retained earnings                         9,739,524      8,594,306
                                         ----------     ----------
                                         20,114,947     18,267,173
Less - Treasury stock, at cost              (49,672)       (52,553)
  Notes receivable for stock               (377,937)      (378,373)
purchases
  Cumulative translation adjustment         (19,330)        (4,980)
                                          ----------    ----------
                                          19,668,008    17,831,267
                                          ----------    ----------
Total liabilities and shareholders
  equity                                 $88,704,337   $68,275,851
                                          ==========    ==========
</TABLE>
        (See accompanying notes to financial statements)

<PAGE>
            DETECTION SYSTEMS, INC. AND SUBSIDIARIES
   Consolidated Statement of Operations and Retained Earnings
                           (Unaudited)
<TABLE>
                                                                 
                                       June 30, 1997   June 30, 1996
For the Three Months Ended:            (Current Year)(Preceding Year)
                                      --------------  --------------
<S>                                      <C>             <C>
Net sales                                $28,207,788     $23,178,323
                                                                    
Costs and expenses:                                                 
 Production                              $17,555,932     $15,365,822
 Research and development                  2,084,958       1,759,931
 Marketing, administrative and                                      
   general                                 6,181,557       4,691,654
                                          ----------      ----------
Total costs and expenses                 $25,822,447     $21,817,407
                                                                    
Operating Income                           2,385,341       1,360,916
Interest Income                               14,362          19,342
Interest expense                            (637,469)       (354,975)
                                          ----------      ----------                             
Income before taxes                        1,762,234       1,025,283
Provision for taxes                          629,000         401,000
                                          ----------      ----------
Net income                                 1,133,234         624,283
                                          ==========      ==========
                                                                    
Retained earnings at beginning                                      
  of period                                8,594,306       4,869,023
Amortization of redeemable                                          
  common stock                                11,984               0
                                          ----------      ----------
Retained earnings at end of period         9,739,524       5,493,306
                                          ==========      ==========
Earnings per common and common                                       
equivalent share                               $0.22           $0.13
                                                ====            ====
</TABLE>
                                
        (See accompanying notes to financial statements)
<PAGE>
                                
            DETECTION SYSTEMS, INC. AND SUBSIDIARIES
        Consolidated Statement of Cash Flows (Unaudited)
<TABLE>
For the Three Months Ended June 30,             1997            1996
Cash flows from operating                       ----            ----
  activities:
<S>                                        <C>               <C>
Net income                                 1,133,234         624,283
                                           ---------      ----------
Adjustments to reconcile net income to                               
net cash provided by operating
activities:
  Depreciation and amortization              967,801         744,831
  Deferred compensation                      457,415          37,048
  Stock based compensation                    85,975                
Gain on sale of land                        (205,000)                
                                                                      
Changes in assets and liabilities:                                  
  Accounts receivable                       (937,778)     (1,452,924)
  Inventories                                989,194        (367,450)
  Prepaid expenses and other assets         (641,538)       (189,607)
  Accounts payable                           242,736        (127,267)
  Accrued payroll and benefits              (109,412)        677,076
  Other accrued liabilities                 (126,100)        444,900
Income taxes receivable                     (985,669)        391,088
                                           ---------       ---------
  Total adjustments                         (262,376)        157,695
                                           ---------       ---------
 Net cash provided by operating                                      
  activities                                 870,858         781,978
                                                                    
Cash flows from investing                                           
  activities:
 Capital expenditures                     (1,062,147)       (500,811)
 Purchase of RAS                          (3,600,933)                
                                           ---------      ----------
Net cash used in investing                                          
   activities                             (4,663,080)       (500,811)
                                                                    
Cash flows from financing                                           
  activities:
Proceeds from borrowings                   4,441,438         295,180
Principal payments on debt and                                       
 capital lease obligations                   (78,476)       (473,033)
Common stock transactions, net               105,888         247,340
                                           ---------      ----------
 Net cash provided by financing                                      
  activities                               4,468,850          69,487
                                                                     
Effect of exchange rates                     (14,350)                
                                                                     
Net increase in cash and cash                                        
 equivalents                                 662,278         350,654
                                                                    
Cash and cash equivalents at beginning                               
of period                                  2,244,265         913,716
Cash and cash equivalents at                                        
  end of period                            2,906,543       1,264,370
                                           =========      ==========
Cash paid during the year for:                                      
Interest                                     412,482         103,786
Income taxes                                 741,601           5,897
</TABLE>
                                
        (See accompanying notes to financial statements)
                                
<PAGE>

            DETECTION SYSTEMS, INC. AND SUBSIDIARIES
                  NOTES TO FINANCIAL STATEMENTS
                    THREE-MONTH PERIOD ENDED
                          June 30, 1997
                           (Unaudited)
                                

NOTE 1. GENERAL

The accompanying unaudited interim consolidated financial
statements have been prepared in accordance with the rules and
regulations of the Securities and Exchange Commission (SEC).  The
interim consolidated financial statements include the
consolidated accounts of Detection Systems, Inc. and its majority-
owned subsidiaries (collectively, "the Company") with all
significant intercompany transactions eliminated.  In the opinion
of management, all adjustments (consisting only of normal
recurring adjustments) necessary for a fair statement of the
financial position, results of operations and cash flows for the
interim periods presented have been made.  Certain footnote
disclosures normally included in financial statements prepared in
accordance with generally accepted accounting principles (GAAP)
have been condensed or omitted pursuant to such SEC rules and
regulations.  These financial statements should be read in
conjunction with the Company's Annual Report on Form 10-K for the
year ended March 31, 1997.

Cash flow statement - During the first quarter of fiscal 1998,
the Company issued 221,738 and 34,121 shares of common stock in
connection with the acquisitions of DA Systems and Seriee S.A.,
respectively (see Note 3).

New accounting standards - In February 1997, SFAS No. 128,
"Earnings Per Share," was issued by the Financial Accounting
Standards Board.  SFAS No. 128 specified modifications to the
calculation of earnings per share from that currently used by the
Company.  Under SFAS No. 128, "basic earnings per share" is
calculated based upon the weighted average number of common
shares actually outstanding, and "diluted earnings per share" is
calculated based upon the weighted average number of common
shares outstanding and other potential common shares (e.g. stock
options and warrants) if they are dilutive.  SFAS No. 128 is
effective for periods ending after December 15, 1997 and will be
adopted at that time.  Had the Company determined earnings per
share in accordance with SFAS No. 128, for the quarters ended
June 30, 1997 and 1996, basic pro forma earnings per share would
have been $.23 and $.14, respectively, and pro forma diluted
earnings per share would have been $.22 and $.13, respectively.

NOTE 2.  INVENTORIES

Major classifications of inventory follow:

                            June 30, 1997     March 31, 1997
                            -------------     --------------
Component Parts               $18,094,205        $19,457,368
Work In Process                 3,123,052          2,697,459
Finished Products              13,950,804          7,840,388
                               ----------         ----------
                              $35,168,061        $29,995,215
                               ==========         ==========
<PAGE>

NOTE 3.  ACQUISITIONS

In May 1997, the Company acquired all of the outstanding stock of
DA Systems, in exchange for 221,738 of its common stock.  The
shares are callable at the Company's option at $17 per share plus
interest at 8.25% until June 30, 1998, and may be put to the
Company at that price after that date.  The cost of this
acquisition was approximately $4.0 million.  DA Systems is a
leading British manufacturer of security control equipment with
annual net sales of approximately $10.8 million.

In June 1997, the Company acquired 99.5% of the outstanding stock
of Seriee S.A. of France, in exchange for 34,121 shares of its
common stock, valued at approximately $.6 million.  Seriee is a
leading manufacturer of electronic control and communication
equipment with annual net sales of approximately $6.3 million.

In June 1997, the Company acquired 98.7% of the outstanding stock
of Radio-Active Systems N.V.("RAS") of Belgium for approximately
$3.6 million in cash.  RAS has the largest security equipment
distribution network in Belgium with annual net sales of
approximately $10 million.

These transactions have been accounted for as purchases and,
accordingly, the results of DA Systems, Seriee and RAS are
included in the consolidated financial statements since the date
of acquisition.  The financial statements reflect the preliminary
allocation of purchase price as the purchase price allocation has
not been finalized.

<PAGE>

            DETECTION SYSTEMS, INC. AND SUBSIDIARIES
       MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
              CONDITION AND RESULTS OF OPERATIONS

Overview

   The Company is a leading supplier of equipment to the
electronic protection industry.  The Company designs,
manufactures and markets electronic detection, control and
communication equipment for security, fire protection, access
control and CCTV applications, offering products primarily for
the commercial and mid- to high-end residential portions of the
market.  From its founding in 1968 until 1995, the Company was
primarily a niche provider of  intrusion detection devices for
the domestic market.  In 1995, the Company adopted a strategy
designed to substantially expand its product offerings, establish
an international sales presence, increase its manufacturing
capacity and improve its manufacturing cost structure.  The
Company has since made five acquisitions, opened sales offices in
six countries and successfully established a manufacturing
facility in China.  The impact that the implementation of these
strategies has had on the Company is demonstrated by an increase
in the Company's net sales of 21.7% to $28.2 million in the three
months ended June 30, 1997 from $23.2 million in the comparable
period in 1996 and a corresponding increase in the Company's net
income of 81.5% to $1.1 million from $624,000 for the same
periods.

   The Company's acquisitions consisted of: (i) the purchase in
February 1996 of Radionics which had annual net sales of
approximately 43.1 million, (ii) the purchase in July 1996 of
certain assets of Senses which had annual net sales of
approximately $2.0 million, (iii) the purchase in May 1997 of DA
Systems which had annual net sales of approximately $10.8
million, (iv) the purchase in June 1997 of Seriee which had
annual net sales of approximately $6.3 million, and (v) the
purchase in June 1997 of RAS which had annual net sales of
approximately $10.0 million.  These acquisitions had a
significant impact on the comparative information for the three
month periods ending June 30, 1996 and 1997 with respect to
results of operations and as of March 31, 1997 and June 30, 1997
with respect to asset and liability balances.  The acquisitions
were funded by borrowings under a commercial credit facility and
the issuance of the Company's common stock.

   In April 1995, the Company commenced development of a
manufacturing facility in China which became operational in
October 1995. This facility has significantly increased the
manufacturing capacity of the Company.  The Company has realized
manufacturing efficiencies by transitioning to its China facility
a portion of its domestic manufacturing operations, including
substantially all of the manufacturing operations previously
conducted by Radionics.  The Company believes that these
efficiencies, coupled with the volume generated by its expanded
product catalog and sales network, may further enable it to
reduce its unit manufacturing costs.

   The Company recognizes net sales upon shipment of products to
customers.  Production expenses include materials, direct labor
and manufacturing overhead as well as an allocated portion of
indirect overhead.  Outgoing freight, customs and other costs
associated with delivery of products to customers are classified
under marketing, administrative and general expenses.  Research
and development expenses include costs associated with salaries
and benefits for certain engineering employees, supplies, agency
approvals, depreciation and occupancy, as well as charges for
independent testing and independent contractors engaged for
specific projects.  Marketing, administrative and general
expenses include costs related to the Company's sales efforts and
corporate and general administrative functions, including costs
of executive,

<PAGE>

administrative and sales personnel, marketing/selling supplies,
advertising, depreciation and professional fees.

Results of Operations

   The following table sets forth, for the periods indicated, the
percentages which certain items of income and expense bear to net
sales:
<TABLE>
                            Fiscal Year Ended        Three Months
                            March 31                 Ended June 30,
                              1995   1996    1997    1996    1997
                                                                  
<S>                         <C>     <C>     <C>     <C>     <C>
Net sales                   100.0%  100.0%  100.0%  100.0%  100.0%
Costs and expenses:                                               
 Production                  60.7    66.9    64.2    66.3    62.2
 Research and development    11.9    11.2     8.0     7.6     7.4
 Purchased in-process                                            
research
  and development                    22.3                        
 Marketing, administrative                   21.1    20.2    21.9
  and general                19.7    25.1
                             ----    ----    ----    ----    ----
Operating income (loss)       7.7   (25.5)    6.7     5.9     8.5
Interest income               0.3     0.8     0.2     0.0     0.0
Interest expense              0.5     0.8     1.7     1.5     2.3
                             ----    ----    ----    ----    ----
Income (loss) before                                             
income                        7.5   (25.5)    5.2     4.4     6.2
  taxes
Provision (benefit) for                                          
  income taxes                3.1    (6.7)    1.5     1.7     2.2
                             ----    ----    ----    ----    ----
 Net income (loss)            4.4%  (18.8)%   3.7%    2.7%    4.0%
                              ===   =====     ===     ===     ===
</TABLE>

Three Months Ended June 30, 1997 Compared to Three Months Ended
June 30, 1996

   The Company's net sales increased 21.7% to $28.2 million in
the 1997 period from $23.2 million in the comparable period in
1996.  The net sales of Senses and DA Systems, which were
acquired in July 1996 and May 1997, respectively, accounted for
$2.5 million of this increase. The remaining $2.5 million
increase represents sales growth from existing operations.

   Production expenses increased 14.3% to $17.6 million in the
1997 period from $15.4 million in the comparable period in 1996.
As a percentage of net sales, production expenses decreased to
62.2% in the 1997 period from 66.3% in the comparable period in
1996.  The increase in production expenses was primarily due to a
corresponding increase in the Company's net sales.  The decrease
in production expenses as a percentage of net sales was primarily
due to manufacturing efficiencies achieved by further
transitioning of domestic manufacturing to the Company's China
facility during fiscal 1997 and the first quarter of fiscal 1998.
The Company anticipates continued consolidation of its
manufacturing operations during fiscal 1998 and 1999.

   Research and development expenses increased 18.5% to $2.1
million in the 1997 period from $1.8 million in the comparable
period in 1996.  As a percentage of net sales, research and
development expenses decreased to 7.4% in the 1997 period from
7.6% in the comparable period in 1996.  The increase in research
and development expenses was primarily due to the addition of DA
Systems and Senses research and development expenses.  The
decrease in research and development expenses as a percentage of
net sales was primarily

<PAGE>

due to savings achieved from the continued consolidation of
certain research and development efforts of Radionics and the
Company.

   Marketing, administrative and general expenses increased 31.8%
to $6.2 million in the 1997 period from $4.7 million in the
comparable period in 1996.  As a percentage of net sales,
marketing, administrative and general expenses increased to 21.9%
in the 1997 period from 20.2% in the comparable period in 1996.
The increase in marketing, administrative and general expenses
was primarily due to additional marketing related to acquisitions
and international marketing efforts which, in turn, increased
marketing, administrative and general expenses as a percentage of
net sales.

   Interest expense increased to $637,000 in the 1997 period from
$355,000 in the comparable period in 1996.  This increase was
primarily due to additional borrowings required to finance the
Company's international expansion and increased inventory levels
necessary during the transition of the Radionics manufacturing
operations to the Company's China facility.  Interest income
decreased to $14,000 in the 1997 period from $19,000 in the
comparable period in 1996.

   Income before income taxes increased 71.9% to $1.8 million in
the 1997 period from $1.0 million in the comparable period in
1996.  This improvement was due to the factors described above.

   The Company's effective income tax rate for the 1997 period
was 35.7% compared to 39.1% for the comparable period in 1996.
The lower effective rate for the 1997 period reflects the
benefits of certain lower foreign income tax rates associated
with the source of the Company's income during such period.  This
rate is higher than the annual rate of 29.0% for fiscal 1997 due
to the source of pretax income among domestic and international
entities.


Liquidity and Capital Resources

   The Company considers liquidity to be its ability to meet its
long- and short-term cash requirements.  Prior to 1996, those
requirements were primarily met by cash generated by the
Company's operating activities and cash reserves.  Since the 1995
implementation of the Company's strategy designed to enhance its
product offerings, manufacturing capacity and international
operations, particularly its acquisitions and the development of
the China facility, the Company has required external sources of
financing to satisfy its liquidity needs.

   Three Months Ended June 30, 1997.  During the three months
ended June 30, 1997, the Company's operating activities provided
$.9 million of operating cash flow.  Net income, depreciation and
amortization provided $2.1 million, a decrease in inventories,
excluding the impact of acquisitions, provided $1.0 million and
an increase in accounts payable provided $.2 million.  Increases
in prepaid expenses and other assets, accounts receivable and
income taxes receivable used $.6 million, $.9 million and $1.0
million of operating cash flow, respectively, and other account
changes provided $.1 million of operating cash flow.

   During the three months ended June 30, 1997, cash used for
investing activities was $4.7 million and was utilized for the
acquisition of RAS and capital expenditures, primarily for
tooling of fixtures for both new products as well as moving
existing products to lower cost, offshore suppliers.

<PAGE>

   During the three months ended June 30, 1997, cash flows
provided by financing activities were $4.5 million, primarily
representing proceeds from borrowings to finance the acquisition
of RAS.

   Capital Resources.  On June 30, 1997, the Company had cash
balances of $2.9 million.  On that date, the Company had a $17.0
million revolving credit facility under which it had borrowed
$15.7 million.  This credit facility bears interest based on the
prime rate or the London Interbank Offered Rate, plus applicable
points based on the Company's degree of financial leverage, and
matures on July 31, 1998.

   The Company expects to continue its pursuit of acquisitions
and the development of new products and markets.  The Company has
budgeted $3.0 million for capital expenditures during fiscal
1998, excluding any amounts required for acquisitions.  These
expenditures will include continued investment in facilities and
equipment necessary to produce and market its security detection,
fire detection, security, fire and access control products as
well as certain new products.  The Company also plans to continue
its efforts to market its products internationally.

   The Company believes that the combination of its current cash
balances, cash flows from operations and existing credit
facilities will be sufficient to fund its planned operations
during fiscal 1998.

   Dividend Policy.  The Company is dedicated to promoting
shareholder value through long term profitability and growth and
believes that continued investments in future product development
are essential to this goal.  For this reason, it has been the
Company's policy to not pay cash dividends.

Forward-Looking Statements

   The foregoing discussion and analysis contain certain
"forward-looking statements" within the meaning of Section 27A of
the Securities Act, which represent the Company's expectations or
beliefs, including, but not limited to, statements concerning the
Company's operations, performance, financial condition, growth
and acquisition strategies, margins and growth in sales of the
Company's products.  For this purpose, any statements contained
therein that are not statements of historical fact may be deemed
to be forward-looking statements.  These statements by their
nature involve substantial risks and uncertainties, certain of
which are beyond the Company's control, and actual results may
differ materially depending on a variety of important factors.

<PAGE>
                    PART II OTHER INFORMATION
                                
                                
Item 1.  Legal Proceedings

       Not applicable


Item 4.   Submission of Matters to a Vote of Security Holders.

       Not applicable
          

Item 5.  Other matters


Item 6.  Exhibits and Reports for Form 8-K.

       A. Exhibits

          See Exhibit Index

       B. Reports on Form 8-K

          On May 21, 1997, a Form 8-K was filed under Item 5, related to
          the Registrant's acquisition of all of the outstanding stock of
          Digital Audio Limited from Numerex Corp. on May 7, 1997.  No
          financial reports were included with this report.

<PAGE>
                                
                           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.

                                   DETECTION SYSTEMS, INC.
                                   Registrant

DATE:  August 18, 1997             By: /s/ Karl H. Kostusiak
                                   Karl H. Kostusiak, President


                                   By: /s/ Frank J. Ryan
                                   Frank J. Ryan, Vice President,
                                   Secretary and Treasurer
                                   (Chief Financial & Accounting
                                   Officer)
                                
<PAGE>
                          EXHIBIT INDEX
     
3 (a)     Detection Systems, Inc. Certification of
          Incorporation, as amended, are incorporated by
          reference to Exhibit 3(a) to the Company's 1997
          Annual Report on Form 10-K.
          
3 (b)     Detection Systems, Inc. By-laws, as amended, are
          incorporated by reference to Exhibit 3(b) to the
          Company's 1997 Annual Report on Form 10-K.
          
10 (a)    Executive Employment Agreement with Karl H. Kostusiak
          is included as Exhibit 10(a) of this Interim Report
          on Form 10-Q.
          
10 (b)    Executive Employment Agreements with David B. Lederer
          are included as Exhibit 10(b) of this Interim Report
          on Form 10-Q.
          
(11)      Statement regarding computation of per share earnings
          is included as Exhibit 11 of this Interim Report on
          Form 10-Q.
          
(27)      Financial data schedule is included as Exhibit 27 to
          the electronic Edgar filing of this Interim Report on
          Form 10-Q.
     
<PAGE>