SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C.  20549
                                       

                                  FORM  10-QSB/A

                 QUARTERLY REPORT UNDER SECTION 13 OR 15 (D) OF
                      THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 1996, Commission file number 0-4939 
  

                                                                            

                                ELECTRIC M & R INC                      
                 (Name of small business issuer in its charter)

        Delaware                                                 25-1197808 
      
  (State or other jurisdiction of                      (I. R. S. Employer
  incorporation or organization)                       Identification No.)
 
                        2025 Milford Drive, Bethel Park,
                     Allegheny County, Pennsylvania   15102
                    (address of principal executive offices)


Issuer's Telephone Number:                                412-831-6101

        Securities registered under section 12 (b) of the Exchange Act:
                                      NONE

           SECURITIES REGISTERED PURSUANT TO SECTION 12 (g) OF THE ACT:

                         Common Stock, $1.00 Par Value 
                                (Title Of Class)

Check whether the issuer (1) filed all reports required to be filed by
Section 13 or 15 (d) of the Exchange Act of 1934 during the past 12 months
(or for such shorter period that the registrant was required to file such
reports), and (2) has been subject to such filing requirement for the past
90 days.

                         Yes_____X_____ No___________ 


Registrant has one class of common stock as of June 30, 1996, the close of
the period covered by the report;  734,787 shares were outstanding.

                      DOCUMENTS INCORPORATED BY REFERENCE

     PART I   -   Financial Information      Pages -  1-10  
     PART II  -   Other Information          Page  -  11       


<PAGE>


                              ELECTRIC M & R INC.
                               TABLE OF CONTENTS
                                 June 30, 1996

                                   UNAUDITED

Part I     -    Financial Information

Balance Sheet             -June 30, 1996 and December 31, 1995.

Statement of Operations   -For the three months ended June 30, 1996 
                           and 1995.
                           For the six months ended June 30, 1996 and 1995.
Statement of Cash Flows   -For the three months ended June 30, 1996 and     
                           1995.
                           For the  six months ended June 30, 1996 and      
                           1995.
                                               
Notes to Financial Statements

Management's Discussion and Analysis



Part II  -  Other Information

     Item 1   -   Legal Proceedings
     Item 2   -   Not Applicable
     Item 3   -   Not Applicable
     Item 4   -   Not Applicable
     Item 5   -   Not Applicable
     Item 6   -   Exhibits and Report of Form 8-K 
















<PAGE>
Part 1, Item l
                              ELECTRIC M & R INC.
                                 BALANCE SHEET
                                   Unaudited

ASSETS                                    JUNE 30, 1996    DEC. 31, 1995 
                                                                        
Current Assets
    Cash and Cash Equivalents                 $127,075           $11,790
    Accounts Receivable-Net Allowance
      for Doubtful Accounts of $4,300          281,881           141,308
    Inventories-See Number 2                   798,703           870,361
    Note Receivable-Current                        -0-             3,671
    Other Current Assets                        43,858            36,747
                                            $1,251,517        $1,063,877

Property, Plant and Equipment
    Land                                        22,484            22,484
    Buildings                                  787,936           787,936
    Machinery and Equipment                  1,402,388         1,402,388
    Furniture and Fixtures                     197,470           193,047
                                            $2,410,278        $2,405,855
    Less:  Accumulated Depreciation        (2,085,164)       (2,059,538)
                                               325,114           346,317
                                                                            
               
Other Assets
    Assets Held For Resale                     377,435           789,439    
     
                                            $1,954,066        $2,199,633

LIABILITIES & SHAREHOLDERS' EQUITY
    Notes Payable Demand                      $    -0-           $91,000
    Current Portion of Long Term Debt           23,746            29,866
    Notes Payable-Related Parties              842,429         1,107,890
    Accounts Payable                           219,236           183,247
Accrued Expenses:
    Salaries, Wages, Vacations & Taxes          27,662             8,741
    Interest-Related Parties                   778,587         1,067,933
Other:
    Land Deposits                               12,000            12,000
    Income Tax Payable                         130,630            32,000
                                            $2,034,290        $2,532.677

Long Term Debt                                  10,297            18,082

SHAREHOLDERS' EQUITY (DEFICIT)
    Common Stock, $1.00 Par Value;
    2,000,000 Shares Authorized;
    734,783 Shares Issued & Outstanding        734,787           734,787
    Additional Paid in Capital               1,486,440         1,486,440
    Accumulated Deficit                    (2,311,748)       (2,572,353)
                                              (90,521)         (351,126)
                                            $1,954,066        $2,199,633
                                                                        
<PAGE>
Part 1, Item 2



                              ELECTRIC M & R INC.
                            STATEMENT OF OPERATIONS
                FOR THE THREE MONTHS ENDED JUNE 30, 1996 & 1995
                                   UNAUDITED

PROFIT AND LOSS INFORMATION        FOR THE 3 MONTHS ENDED JUNE 30,  
                                                           
                                                 1996             1995

REVENUES                                                                 
    Net Sales-Manufacturing                  $620,245          $510,879
    Sales of Real Estate                          -0-             6,000
    Other Income                                6,186             5,774
                                           $  626,431          $522,653
                                                                            
                                       
COST AND EXPENSES
    Cost of Products Sold Manufacturing      $532,919          $503,760
    Cost of Real Estate Sold                      -0-             3,780
    Selling, General and Administrative       131,148           116,090
    Interest Expense                           23,611            36,981
Total Cost and Expenses                    $  687,678          $660,611

PROVISION FOR INCOME TAX
    Income Tax                               $    -0-              $-0-
                                                                       

NET INCOME (LOSS)                           $(61,247)        $(137,958)

NET INCOME PER SHARE OF COMMON STOCK
(Based on 734,787 and 734,787 shares of common
    stock outstanding)                         $(.08)           $( .19)


                        PROFIT PER SHARE OF COMMON STOCK

Per Share data for the three months ended June 30, 1996 and 1995, are based
upon the weighted average number of shares which were 734,787 and 734,787,
respectively.


    
                                                                            
    

<PAGE>
Part 1, Item 2



                              ELECTRIC M & R INC.
                            STATEMENT OF OPERATIONS
                 FOR THE SIX MONTHS ENDED JUNE 30, 1996 & 1995
                                   UNAUDITED

PROFIT AND LOSS INFORMATION        FOR THE 6 MONTHS ENDED JUNE 30,  
                                                           
                                                 1996             1995

REVENUES                                                                 
    Net Sales-Manufacturing                $1,211,166        $1,326,386
    Sales of Real Estate                      973,000             6,000
    Other Income                               10,357             4,317
                                           $2,194,523        $1,336,703
                                                                            
                                       
COST AND EXPENSES
    Cost of Products Sold Manufacturing    $1,062,064        $1,166,459
    Cost of Real Estate Sold                  452,530             3,780
    Selling, General and Administrative       261,412           244,594
    Interest Expense                           52,912            67,964
Total Cost and Expenses                    $1,828,918        $1,482,797

PROVISION FOR INCOME TAX
    Income Tax                               $105,000              $-0-
                                                                       

NET INCOME (LOSS)                            $260,605        $(146,094)

NET INCOME PER SHARE OF COMMON STOCK
(Based on 734,787 and 734,787 shares of common
    stock outstanding)                          $ .35           $( .20)


                        PROFIT PER SHARE OF COMMON STOCK

Per Share data for the six months ended June 30, 1996 and 1995, are based
upon the weighted average number of shares which were 734,787 and 734,787,
respectively.
<PAGE>

Part 1, Item 3                ELECTRIC M & R INC.
                            STATEMENT OF CASH FLOWS
                          INCREASE (DECREASE) IN CASH
                                   UNAUDITED

                FOR THE THREE MONTHS ENDED JUNE 30,  
                                                 1996              1995
CASH FLOWS FROM OPERATING ACTIVITIES:
    Cash Received from Customers             $718,167          $809,465
    Cash Paid to Suppliers and Employees    (670,418)         (788,421)
    Interest Received                             -0-               -0-
    Interest Paid                           (256,242)          (46,720)
    Income Tax Paid                           (6,370)               -0-
    Net Cash Provided (Used) by Operating
     Activities                            $(214,863)         $(25,676)

CASH FLOWS FROM INVESTING ACTIVITIES:
    Proceeds from Sale of Real Estate            $-0-           $   -0-
    Closing Costs Paid On Real Estate Sales       -0-               -0-
    Payments for Capital Expenditures             -0-           (6,348)     
    Net Cash Provided (Used) By Investing        $-0-          $(6,348)
      Activities                                     
CASH FLOWS FROM FINANCING ACTIVITIES:
    Proceeds from Additional Borrowings        $  -0-            $  -0-
    Principal Payments on Notes Payable     (371,511)          (45,262)
    Net Cash Provided (Used) by
      Financing Activities                 $(371,511)         $(45,262)
Net Increase (Decrease) in Cash and
    Cash Equivalents                       $(586,374)         $(77,286)

Cash and Cash Equivalents at Beginning 
    of Period                                 713,449            83,087

CASH AND CASH EQUIVALENTS AT END OF PERIOD   $127,075           $ 5,801

                    RECONCILIATION OF NET INCOME TO NET CASH
                    PROVIDED (USED) BY OPERATING ACTIVITIES

Net Income                                  $(61,247)        $(137,958)
Adjustments to Reconcile Net Income to
Net Cash Provided by Operating Activities:
    (Increase) Decrease in:
    Accounts Receivable                        91,574           271,812
    Inventory                                  39,135            49,405
    Notes Receivable                              -0-            15,000
    Other Current Assets                     (21,992)          (10,507)

    Increase (Decrease) in:
    Accounts Payable                         (34,552)         (223,837)
    Accrued Expenses                        (240,649)           (2,780)
    Depreciation Expenses                      12,868            13,189
    (Gain) / Loss on Sale of Real Estate          -0-               -0-
    
Net Cash Provided (Used) by Operating
     Activities                            $(214,863)        $ (25,676)
<PAGE>
Part 1, Item 3                ELECTRIC M & R INC.
                            STATEMENT OF CASH FLOWS
                          INCREASE (DECREASE) IN CASH
                                   UNAUDITED

                  FOR THE SIX MONTHS ENDED JUNE 30,  
                                                 1996              1995
CASH FLOWS FROM OPERATING ACTIVITIES:
    Cash Received from Customers           $1,093,814        $1,551,613
    Cash Paid to Suppliers and Employees  (1,187,586)       (1,594,802)
    Interest Received                             -0-               -0-
    Interest Paid                           (342,258)          (61,863)
    Income Tax Paid                           (6,370)               -0-
    Net Cash Provided (Used) by Operating
     Activities                            $(442,400)        $(105,052)

CASH FLOWS FROM INVESTING ACTIVITIES:
    Proceeds from Sale of Real Estate        $973,000           $69,764     
    Closing Costs Paid On Real Estate Sales  (40,526)               -0-
    Payments for Capital Expenditures         (4,423)          (13,568)
    Net Cash Provided (Used) By Investing    $928,051           $56,196
      Activities                                     
CASH FLOWS FROM FINANCING ACTIVITIES:
    Proceeds from Additional Borrowings     $  75,000          $120,000
    Principal Payments on Notes Payable     (445,366)          (72,806)
    Net Cash Provided (Used) by
      Financing Activities                 $(370,366)         $  47,194
Net Increase (Decrease) in Cash and
    Cash Equivalents                       $  115,285         $ (1,662)

Cash and Cash Equivalents at Beginning 
    of Period                                  11,790            $7,463

CASH AND CASH EQUIVALENTS AT END OF PERIOD   $127,075           $ 5,801

                    RECONCILIATION OF NET INCOME TO NET CASH
                    PROVIDED (USED) BY OPERATING ACTIVITIES

Net Income                                   $260,605        $(146,094)
Adjustments to Reconcile Net Income to
Net Cash Provided by Operating Activities:
    (Increase) Decrease in:
    Accounts Receivable                     (140,573)           197,097
    Inventory                                  71,658            96,937
    Notes Receivable                            3,671            15,000
    Other Current Assets                      (7,111)            18,255

    Increase (Decrease) in:
    Accounts Payable                           35,989         (322,402)
    Accrued Expenses                        (171,795)             7,463
    Depreciation Expenses                      25,626            25,879
    (Gain) / Loss on Sale of Real Estate    (520,470)             2,813
    
Net Cash Provided (Used) by Operating
     Activities                            $(442,400)        $(105,052)


<PAGE>
Part 1, Item 4
                              ELECTRIC M & R INC.
                         NOTES TO FINANCIAL STATEMENTS
           FOR THE PERIODS ENDED JUNE 30, 1996 AND DECEMBER 31, 1995

1.    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

      Cash and Cash Equivalents-The Company considers all highly liquid
      debt instruments purchased with a maturity of three months or less to 
      be cash equivalents.

      Inventories - Inventories are stated at the lower of cost 
      (first-in, first-out method) or market.

      Property, Plant and Equipment - The cost of the assets is
      depreciated using the straight-line and accelerated methods over
      their estimated useful lives for financial statement and tax
      return purposes.
      
      Use of Estimates - The preparation of financial statements in         
      conformity with generally accepted accounting principles requires     
      management to make estimates and assumptions that affect the reported 
      amounts of assets and liabilities and disclosure of contingent assets 
      and liabilities at the date of the financial statements and the       
      reported amounts of revenues and expenses during the reporting        
      period.  Actual results could differ from those estimates.

2.    INVENTORIES

      Inventories consist of the following for 1996 and 1995:

         Raw Materials   $403,306        $434,893
         Work in Progress 186,770         183,191
         Finished Goods   208,627         252,277
                         $798,703        $870,361

3.    LINE OF CREDIT

      In 1994, the Company established a $150,000 line of credit with
      Dollar Bank.  Borrowings bear interest at the bank's prime rate plus  
      1 1/2%.  The line of credit is personally guaranteed by the principal 
      shareholder of the Company.  At December 31, 1995, there had been     
      $91,000 borrowed on the line of credit. As of June 30, 1996, there is 
      nothing due on the credit line.            

4.    NOTES PAYABLE

      Demand notes payable to related parties in the amounts of $ 842,429
      and $1,107,890 at June 30, 1996 and December 31, 1995, respectively, 
      consist of amounts due officer-shareholders of the Company, and 
      entities under their control.  These notes and amounts bear interest 
      at prime (8.25% at June 30, 1996 and 8.50% at December 31, 1995) 
      plus 1% with the exception of a $60,000 note payable to an officer-
      shareholder at 10%, and a $20,000 notes payable to an officer-
      shareholder at 8%. Accrued interest on these notes was $  778,587
      and $1,067,933 at June 30, 1996 and December 31, 1995 respectively.


<PAGE>
Part 1, Item 4
                              ELECTRIC M & R INC.
                         NOTES TO FINANCIAL STATEMENTS
           FOR THE PERIODS ENDED JUNE 30, 1996 AND DECEMBER 31, 1995

5.    LONG-TERM DEBT

      Long-term debt consists of the following at June 30, 1996 and   
      December 31, 1995.
                                              1996          1995     
      8% mortgage payable to an individual      
      with final payment due March 15,1997.                                 
      The note is secured by a building.   $15,532       $26,649

      8.49% note payable to Dollar Bank with
      final payment due September 18, 1998.  
      The note is secured by a vehicle.     18,511        21,299
                                           $34,043       $47,948

      Less:  Current Portion                23,746        29,866
                                           $10,297       $18,082

      Aggregate maturities of long-term debt subsequent to December 31,     
      1995 are as follows:       

         By:  December 31, 1996            $29,866
              December 31, 1997             11,774
              December 31, 1998              6,308 
                                           $47,948

6.    RELATED PARTY TRANSACTIONS

      During 1996 and 1995 the Company charged an affiliated Company owned
      by an officer approximately $7,600 and $46,700 respectively, for    
      administrative and management services.  These amounts are included 
      in other income.

      In addition, interest expense for the periods ended June 30, 1996,  
      and December 31, 1995 pertaining to notes payable to related parties,
      amounted to approximately $45,000 and $120,674, respectively.

7.    ASSETS HELD FOR SALE

      The Company owns land in Puerto Rico that is being actively offered   
      for sale.  This land is recorded at the Company's cost, $377,435 and  
      $557,439 at September 30, 1996 and December 31, 1995, respectively,   
      which is estimated to be less than net realizable value, based upon
      an independent appraisal of the Puerto Rico land obtained February
      29, 1996.  There have been two Puerto Rico land sales in 1996.  The
      cost basis allocated to each land sale is based on the parcel's
      relative fair value to the total fair value of the land in Puerto
      Rico.  The company had previously allocated costs to Puerto Rico
      land sales in prior years using a gross profit percentage of 37%
      based upon management's assessment of the total gross profit of the
      Puerto Rican land.  This change has been accounted for as a change
      in estimate and results in an increase in net income of $ 272,336
      and an increase in earnings per share of $ 0.37.  The Company made
      this change in estimate to more accurately reflect the allocation
      of the remaining land costs to their relative fair values.
      
      The Company owned rental property in Irwin, Pennsylvania which was    
      being actively offered for sale.  During 1996, management of the      
      Company sold this property for $232,000.
      
<PAGE>
Part 1, Item 4     

                              ELECTRIC M & R INC.
                         NOTES TO FINANCIAL STATEMENTS
           FOR THE PERIODS ENDED JUNE 30, 1996 AND DECEMBER 31, 1995

8.    INCOME TAXES

      Significant components of income tax expense from continuing       
      operations consist of the following at June 30, 1996 and 1995.     
                                                                         
                                                  1996         1995      

              Current - State                 $    -0-       $  -0-
                      - Puerto Rico           $105,000       $  -0-
                                              $105,000       $  -0-
                                                   
      For Federal income tax reporting purpose, the Company has available 
      approximately $2,400,000 of net operating loss carry forwards as of 
      December 31, 1995.  If unused, these will expire in varying amounts 
      beginning in 1997 through 2010.

      For State income tax reporting purposes, the Company has $820,000 of
      net operating loss carryforwards as of December 31, 1995.  If unused,
      these amounts will expire in varying amounts beginning in 1996 and  
      1997.

      These losses result in a deferred tax asset which has been reduced to 
      zero by a valuation allowance due to a trend of minimal taxable     
      income in prior years.  

9.    LITIGATION

      On June 21, 1990, the Company was awarded damages of $1,009,000 from
      a former employee of the Company and his related entities. The      
      judgement was the result of a long-standing suit by the Company     
      against the former employee and his related entities.  The          
      Company is currently involved in several related lawsuits in order to
      collect the judgement.  In 1992, the Company received $171,000 as   
      settlement in a lawsuit with a financial institution related to the 
      lawsuit against the former employee.  The net proceeds were used to 
      reduce a receivable in the amount of $44,016 with the  remaining    
      $126,984 recorded as income in 1992.  The Company used the proceeds 
      to purchase three first mortgages from the financial institution    
      secured by three rental properties.  The mortgagee of each of these 
      properties was the former employee.  The mortgagee defaulted payments
      on all the mortgages.  The Company took possession of these         
      properties during 1994.  The properties were sold in 1995 and in    
      1996.

      The Company is in the process of attempting to recover the            
      outstanding award against the Company's former employee.  Remaining   
      assets of the employee have an estimated value of $200,000.  The IRS  
      has a claim against the employee for $400,000.  The Company has       
      reached an agreement with the IRS to split the proceeds of            
      approximately $200,000.  The spouse of the debtor has filed           
      bankruptcy as an attempt to discharge the Company's claim which is    
      being processed through a lis pendens lawsuit.  
<PAGE>
Part 1, Item 4     

                              ELECTRIC M & R INC.
                         NOTES TO FINANCIAL STATEMENTS
           FOR THE PERIODS ENDED JUNE 30, 1996 AND DECEMBER 31, 1995

10.  COMMON STOCK 

     Common stock has a stated value of $l per share.  There are         
     2,000,000 shares authorized, and 734,787 shares issued and          
     outstanding at June 30, 1996 and December 31, 1995. 
















<PAGE>
Part 1, Item 5

                              ELECTRIC M & R INC.
                      MANAGEMENT'S DISCUSSION AND ANALYSIS
           FOR THE PERIODS ENDED JUNE 30, 1996 AND DECEMBER 31, 1995

MANAGEMENT'S DISCUSSION AND ANALYSIS

Revenues from manufacturing for the six months ended June 30, 1996,  
were $1,211,166 compared to $1,326,386 for the same period in 1995.  
This represents a decrease in Revenues of $115,220, for the six month  
period.  Revenues from manufacturing for the second quarter have       
increased $109,366 over the second quarter of last year.  The          
fluctuations in sales are principally in the lighting division.  Sales 
to major customers have increased during the second quarter and year   
to date are approximately $60,000 ahead of the low sales volume        
realized in 1995.  Although sales of specialty custom lighting         
fixtures increased $50,000 during the second quarter 1996 compared to  
the second quarter 1995, this category of sales is still $130,000      
below 1995 levels.  Sales to major customers have still not returned   
to the levels of years prior to 1995 and management is continuing an   
attempt to broaden the customer base through increased selling         
efforts.  This drop in gross sales volume at the lighting division is  
directly related to the decrease in business from its two major        
customers, both of which are dependent on their recovery from the      
current industry recession.    
     
Selling , general and administrative expenses for the six months ended
June 30, 1996, increased by approximately $16,800 over the previous    
year.  This is the result of increased selling expenses and an         
increase in legal fees pertaining to the actions against the former    
employee mentioned in Note 9.  

Gross margin for the six months ended June 30, 1996, has remained the
same as the first six months of 1995 at approximately 12%.

Real estate sales netted a $520,470 profit.  These proceeds have been
used to reduce related party debt.  Management believes both the terms
and repayment schedule of the related party debt to be favorable to    
the company.
 
This resulted in net income of $260,605 for the six months ended June
30, 1996, compared to a loss of ($146,094) for the 1995 period.  This
is an increase of $406,699.   

At June 30, 1996, the Company had negative working capital of        
approximately ($782,773).  This is caused principally by amounts owed
to related parties in excess of $1.6 million.  The related parties   
continue to provide favorable financial assistance to the company. 

Management hereby affirms that the financial statements include all    
adjustments which, in the opinion of management, are necessary to make 
the financial statements not misleading. 

<PAGE>
Part 2, Item 1 & 6



                              ELECTRIC M & R INC.
                               OTHER INFORMATION
           FOR THE PERIODS ENDED JUNE 30, 1996 AND DECEMBER 31, 1995

LEGAL PROCEEDINGS

     There have been no significant changes in the Company's legal       
     proceedings during the six months ended June 30, 1996.

EXHIBITS AND REPORT OF FORM 8-K

     No event occurred that required the registrant to file form 8-K during
     the six months ended June 30, 1996.



SIGNATURES

     In accordance with the requirements of the Exchange Act, the           
     registrant caused this report to be signed on its behalf by the        
     undersigned, thereunto duly authorized.



                               Electric M & R Inc.           
                                  Registrant


DATE 12/03/96                  /S/Gretchen Oswald
                               GRETCHEN OSWALD
                               PRESIDENT



DATE 12/03/96                  /S/Raymond F. Croushore
                               RAYMOND F. CROUSHORE
                               TREASURER