U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                   FORM 10-QSB

(Mark One)

[X]  Quarterly Report under Section 13 or 15(d) of the Securities Exchange Act
     of 1934

For the Quarterly Period Ended  September 30, 1997

[ ]  Transition Report under Section 13 or 15(d) of the Exchange Act

For the Transition Period from _____ to _____

                         Commission file Number 0-14266
                                                -------

                      POLLUTION RESEARCH AND CONTROL CORP.
                      ------------------------------------
        (Exact Name of Small Business Issuer as Specified in Its Charter)

         California                                     95-2746949
         ----------                                     ----------
(State of or Other Jurisdiction            (I.R.S. Employer Identification No.)
of Incorporation or Organization)

                                 506 Paula Ave.
                           Glendale, California 91201
                           --------------------------
                    (Address Of Principal Executive Offices)

                                 (818) 247-7601
                                 --------------
                (Issuer's Telephone Number, Including Area Code)

Check whether the Issuer:  (1) filed all reports required to be filed by Section
13 or 15(d) of the  Exchange  Act  during  the past 12 months  (or 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
     -------         -------

State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date:

     Class                     Date                No. of shares outstanding
  -----------           --------------------       -------------------------
  Common                November 13,  1997                  8,673,732

Traditional Small Business Disclosure Format (check one):

Yes     X         No
    --------         --------










<PAGE>



                                   FORM 10-QSB

               For the Nine-Month Period Ended September 30, 1997

                                TABLE OF CONTENTS
                                                                      Page
                                                                      ----

Part I            Financial Information

                  Item 1. Financial Statements........................  3

                  Consolidated Balance Sheet..........................  3
                  Consolidated Statements of Operations...............  5
                  Consolidated Statements of Cash Flows...............  7
                  Notes to Financial Statements.......................  8

                  Item 2. Management's Discussion and Analysis of
                  Financial Condition and Results of Operations....... 10

Part II           Other Information................................... 12

                  Item 4. Submission of Matters to a Vote
                  of Security Holders................................. 12
                  Item 6(b). Reports on Form 8-K...................... 12



















<PAGE>

                         PART I - FINANCIAL INFORMATION

                          Item 1. FINANCIAL STATEMENTS

                           CONSOLIDATED BALANCE SHEET
                                     ASSETS
                                   (Unaudited)
                                                                      AS OF
CURRENT ASSETS                                                       9/30/97
                                                                     -------
     Cash                                                         $  279,915

     Marketable securities                                            23,000

     Accounts receivable, trade, less allowance for
         doubtful accounts of $41,382                              1,329,006

     Inventories (Note 2)                                          2,184,976

     Other current assets                                              8,885
                                                                  ----------

     TOTAL CURRENT ASSETS                                          3,825,782
                                                                  ----------

PROPERTY, EQUIPMENT AND LEASEHOLD
   IMPROVEMENTS, less accumulated depreciation of  $347,577        1,519,778

OTHER ASSETS

     Goodwill, less accumulated amortization of $9,577               285,818

     Loan costs, less accumulated amortization of $37,843             57,981

     Other  intangible assets, less accumulated
      amortization of   $7,225                                        33,284

     Other                                                            12,000
                                                                  ----------

         TOTAL OTHER ASSETS                                          389,083
                                                                  ----------

     TOTAL ASSETS                                                 $5,734,643
                                                                  ==========


                                        3

<PAGE>

                           CONSOLIDATED BALANCE SHEET
                       LIABILITIES AND SHAREHOLDERS'EQUITY
                                   (Unaudited)
                                                                       AS OF
CURRENT LIABILITIES                                                   9/30/97
                                                                    -----------

     Notes payable (Notes 2 and 5)                                  $   805,290
     Accounts payable                                                   610,963
     Accrued liabilities                                                227,177
     Current portion of long-term debt (Notes 2 and 5)                  221,874
     Current portion of long-term debt, related party                    11,269
                                                                    -----------



TOTAL CURRENT LIABILITIES                                             1,876,573

LONG-TERM DEBT, less current portion (Notes 2 and 5)                    581,392

LONG-TERM DEBT,  related party, less current portion                    358,868

DEFERRED RENT, less current portion                                     103,303

DEFERRED TAXES (Note 6)                                                  45,000

COMMITMENTS AND CONTINGENCIES (Note 4)                                     --

SHAREHOLDERS' EQUITY (Note 8)

     Preferred Stock, no par value; 20,000,000 shares
        authorized, no shares issued and outstanding

     Common Stock, no par value; 30,000,000 shares
        authorized, 8,673,732 issued and outstanding                  2,626,932

     Less notes receivable                                              (86,857)

     Other paid in capital                                            4,107,812

     Accumulated deficit                                             (3,900,094)

     Unrealized gain on marketable securities                            23,000

     Unrealized foreign currency translation loss                        (1,286)

         TOTAL SHAREHOLDERS' EQUITY                                   2,769,507
                                                                    -----------

TOTAL LIABILITIES AND SHAREHOLDERS'
     EQUITY                                                         $ 5,734,643
                                                                    ===========



                                        4

<PAGE>
<TABLE>
<CAPTION>
                                       CONSOLIDATED STATEMENTS OF OPERATIONS
                                                    (Unaudited)
                                                                        Three Months
                                                                        Ended Sept.30
                                                                        -------------
                                                              1997                      1996
                                                          ------------               ------------

<S>                                                       <C>                        <C>         
Net revenues                                              $  1,229,983               $  2,859,872

Cost of goods sold                                           1,016,224                  1,860,188
                                                          ------------               ------------

     Gross Profit                                              213,759                    999,684
                                                          ------------               ------------

Operating Expenses:

  Selling, general and administrative expenses                 702,403                    788,156

  Research and development                                       9,309                     46,263

     Total operating expenses                                  711,712                    834,419
                                                          ------------               ------------

       Income (Loss) from operations                          (497,953)                   165,265

Interest expense                                               (65,433)                   (68,225)

Interest income                                                  2,126                      2,258

Other income                                                    77,724                    267,444
                                                          ------------               ------------

     Income (Loss) before income taxes                        (483,536)                   366,742

Provision (Benefit) for income taxes:

     Current                                                      --                         --

     Deferred (Note 6)                                            --                      (88,000)
                                                          ------------               ------------

       Total provision (Benefit) for income taxes                 --                      (88,000)
                                                          ------------               ------------

         Net income (loss)                                $   (483,536)              $    454,742
                                                          ============               ============

Earnings per share:

     Net income (loss)                                    $       (.06)              $        .04
                                                          ============               ============

Weighted average number of common and
    common equivalent shares outstanding                     8,673,732                 10,297,003
                                                          ============               ============







                                                         5
</TABLE>

<PAGE>
<TABLE>
<CAPTION>
                              CONSOLIDATED STATEMENTS OF OPERATIONS
                                           (Unaudited)

                                                                   Nine Months
                                                                  Ended Sept. 30
                                                                  --------------
                                                         1997                      1996
                                                      -----------               -----------

<S>                                                   <C>                       <C>        
Net revenues                                          $ 5,719,978               $ 6,418,766

Cost of goods sold                                      4,647,198                 4,055,198
                                                      -----------               -----------

     Gross Profit                                       1,070,780                 2,363,568
                                                      -----------               -----------

Operating Expenses:

  Selling, general and administrative expenses          2,013,765                 1,612,869

  Research and development                                 32,532                   126,161

     Total operating expenses                           2,046,297                 1,739,030
                                                      -----------               -----------

       Income (Loss) from operations                     (975,517)                  624,538

Interest expense                                         (224,947)                  (76,437)

Interest income                                             4,309                     4,498

Other income                                               80,635                   270,944
                                                      -----------               -----------

     Income (Loss) before income taxes                 (1,115,520)                  823,543

Provision (Benefit) for income taxes:

     Current                                                 --                        --

     Deferred (Note 6)                                    (10,000)                 (112,000)
                                                      -----------               -----------

       Total provision (Benefit) for income taxes         (10,000)                 (112,000)
                                                      -----------               -----------

         Net income (loss)                            $(1,105,520)              $   935,543
                                                      ===========               ===========

Earnings per share (Note 10):
     Net income (loss)                                $      (.13)              $       .12
                                                      ===========               ===========

Weighted average number of common and
    common equivalent shares outstanding                8,673,732                 7,585,481
                                                      ===========               ===========
Fully Diluted:
     Net income (loss)                              Not applicable              $       .12
                                                                                ===========
Weighted average number of common and
common equivalent shares outstanding                                              7,726,140
                                                                                ===========




                                                         6
</TABLE>

<PAGE>
<TABLE>
<CAPTION>
                                       CONSOLIDATED STATEMENTS OF CASH FLOWS
                                                    (Unaudited)

                                                                                Nine Months
                                                                               Ended Sept 30
                                                                               -------------
                                                                       1997                    1996
                                                                    ----------              -----------
CASH FLOWS FROM OPERATING ACTIVITIES:

<S>                                                                <C>                      <C>        
Net income (Loss)                                                  ($1,105,520)             $   935,543
Adjustments to Reconcile Net Income To Net Cash
  Used for Operating Activities:
     Depreciation and Amortization                                     172,578                   72,587
     Deferred Income Taxes                                             (10,000)                (112,000)
     Inventory Reserves                                                200,000                     --
Changes in Operating Assets and Liabilities:
         Accounts Receivable, Trade, Net                               388,710               (1,044,708)
         Inventories                                                   158,056                  127,231
         Other Current Assets                                           11,940                  (22,521)
         Other Assets                                                      634                     --
         Accounts Payable                                             (390,884)                (149,749)
         Accrued Liabilities                                           (28,926)                (242,339)
         Unearned Revenues                                             (50,820)                    --
         Deferred Rent                                                  27,112                  (10,900)
                                                                   -----------              -----------
Net Cash Used For  Operating Activities                               (627,120)                (446,856)
                                                                   -----------              -----------

CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of Property, Equipment, and Leasehold
  Improvements                                                         (12,491)                 (43,058)
Acquisition of Subsidiaries, Net of Cash Acquired of
  $186,304                                                                --                   (433,795)
Reduction in Certificate of Deposit                                       --                     21,750
Other assets                                                              --                    (29,012)
                                                                   -----------              -----------
     Net Cash Used for Investing Activities                            (12,491)                (484,115)
                                                                   -----------              -----------

CASH FLOWS FROM FINANCING ACTIVITIES:

Net Increase in Bank Line of Credit                                     18,450                  100,000
Proceeds fromCommon Stock (Note 8)                                        --                  1,077,390
Payoff of LRL Secured Overdraft                                           --                    (90,942)
Net Borrowings (Reduction) in Nutek Line of Credit                     133,182                 (125,821)
Additional Borrowings Under Long-Term Debt                             100,000                     --
Repayments of long-term debt                                           (53,752)                (117,473)
                                                                   -----------              -----------
     Net cash provided by financing activities                         197,880                  843,154
                                                                   -----------              -----------
EFFECT OF EXCHANGE RATE CHANGES
   ON CASH                                                              (1,524)                  (1,430)
                                                                                            -----------
NET DECREASE IN CASH                                                  (443,255)                 (89,247)
CASH AT BEGINNING OF PERIOD                                            723,170                  641,695
CASH AT END OF PERIOD                                              $   279,915              $   552,448
                                                                   ===========              ===========

</TABLE>


                                                         7

<PAGE>

                          NOTES TO FINANCIAL STATEMENTS

                                   (Unaudited)

1. Basis of Presentation:

     The information furnished herein reflects all adjustments,  consisting only
of normal  recurring  adjustments,  which are,  in the  opinion  of  management,
necessary to a fair  presentation  of the financial  statements  for the periods
presented.  Interim results are not necessarily indicative of results for a full
year.

     The financial  statements  should be read in conjunction with the financial
statements  and notes thereto  included in the  Company's  Annual Report on Form
10-KSB for the year ended December 31, 1996.

2. Inventories:

     Inventories at September 30, 1997 consisted of the following:

             Materials and Supplies                      $  1,875,381
             Work-in-Process                                  423,581
             Finished Goods                                    86,014
             Reserve                                         (200,000)
                                                         ------------
                                                         $  2,184,976
                                                         ============

3. Notes Payable and Long Term Debt:

     Since the filing of the Company's  Annual Report on Form 10-K,  the Company
has  increased  its  borrowings  under the Nutek  working  capital  facility  by
$133,182 and increased the term loan by an additional $100,000.

4. Commitments and Contingencies:

     In  October  1996,  the  Company  terminated  its  agreement  with a public
relations  firm and  cancelled  1,300,000  options held by the public  relations
firm. The matter is presently in dispute.  The probability or amount of any loss
to the Company cannot be determined at this time.

5. Shareholders' Equity:

Options and Warrants
--------------------

     As of September 30, 1997,  the Company had 3,205,500  options and 1,275,836
warrants  outstanding at exercise  prices ranging from $0.55 to $2.00 which,  if
exercised, would generate proceeds to the Company of $4,821,386.

6. Earnings per Share:

     Earnings  per  share is  computed  by  dividing  net  income or loss by the
weighted  average  number of common and common  equivalent  shares  (options and
warrants) outstanding during the period. Options and warrants which are dilutive

                                        8

<PAGE>



are included as common  equivalents under the treasury stock method,  unless the
dilutive options and warrants would, if exercised,  generate proceeds sufficient
to repurchase more than 20% of the Company's  outstanding common stock at market
prices,  in which case the modified  treasury stock method  applies.  During the
quarter  ended June 30,  1997,  there  were not  sufficient  number of  dilutive
options and warrants to cause application of the modified treasury stock method.

7. Non-cash Transactions:

     In June 1996 the Company's  subsidiary Logan Medical Services,  Inc. issued
$300,000 in notes to the former shareholders of Logan Research Limited,  and the
Company  exchanged  600,500  options for the  1,201,000  shares of Logan Medical
Services it did not already own, in connection  with the  acquisition of LMD and
LRL.




                                        9

<PAGE>




Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF
        FINANCIAL CONDITION AND RESULT OF OPERATIONS

General

     The  Company  designs,   manufactures  and  markets  automated   continuous
monitoring instruments used to detect and measure various types of air pollution
through its  wholly-owned  subsidiary,  Dasibi  Environmental  Corp. The Company
currently  derives the majority of its revenue from sales of its instruments and
their replacement parts, referred to as the "core business".

     The Company designs, manufactures and markets electrical control panels for
automation  use in  utility,  pulp and paper mill and various  other  industrial
process applications through its wholly-owned subsidiary,  Nutek, Inc. ("Nutek")
and currently derives approximately 70% of its revenue from Nutek sales.

     The  Company  designs,  manufactures  and markets  medical  instrumentation
through its wholly owned  subsidiary,  Logan Medical Devices,  Inc.  ("LMD"),  a
start-up  company  applying the  Company's  technology  to  non-invasive  asthma
diagnostics. The Company currently derives approximately 12% of its revenue from
medical sales.

     The  Company's  future  operating  results  may be  affected by a number of
factors,  including:  uncertainties  relative  to  global  economic  conditions;
industry factors; the availability and cost of components; the Company's ability
to develop,  manufacture and sell its products profitably; the Company's ability
to  successfully  increase its market share in its core business while expanding
its product base into other markets; the strength of its distribution  channels;
and the Company's  ability to  effectively  manage  expense  growth  relative to
     revenue growth in anticipation of continued pressure on gross margins.

RESULTS OF OPERATIONS

     Net revenues  decreased  10% from  $6,419,000  during the nine month period
ended  September  30,  1996 to  $5,718,000  during the nine month  period  ended
September 30, 1997, primarily as a result of a decline in core business revenues
of 56% for  the  three  month  period  because  of  fewer  orders  for  Dasibi's
instruments as a result of an escalating,  ongoing competitive price environment
in a reduced  overall  market.  Gross  margin  declined  from 37% to 19% for the
nine-month period, and from 35% to 17% for the three month period, primarily due
to three factors.  First,  the Nutek  acquisition  normally  operates at a lower
gross margin of less than 20%, secondly, Dasibi operated at lower margins of 21%
and  11%  for  the  respective  periods  due to the  ongoing  competitive  price
pressures described above, and finally,  the Company wrote off possible obsolete
inventory for both Nutek and Dasibi.

     Selling,  general  and  administrative  expenses  increased  $401,000  from
$1,613,000 in the nine months ended September 30, 1996 to $2,014,000 in the nine
months ended  September  30, 1997,  due to the  acquisition  of Nutek and LMD in
fiscal 1996, but decreased $86,000 for the three months ended September 30, 1997
as compared  to the same period in 1996.  In the core  business  fixed  expenses
decreased  during the nine-month  period from $227,400 per month to $100,000 per
month,   and  fixed  expenses  for  the  third  quarter  of  1997  decreased  to
approximately $300,000 from approximately $682,000 in the same period of 1996.


                                       10

<PAGE>



     Research  and  development  expenditures  decreased  by $94,000 and $37,000
during the nine and three month  periods,  respectively,  due to cost  reduction
measures, which included the closure of the Company's Texas R&D facility.

     As a result of the foregoing factors,  net income decreased  $2,041,000 for
the nine-month  period ended  September 30, 1997 versus the same period in 1996,
and decreased  $938,000 for the three month period versus the comparable  period
of the prior year.

Liquidity and Capital Resources.

     The Company has  historically  financed its growth and cash needs primarily
through borrowings, and the public and private sales of its securities.

     During the nine months ended September 30, 1997,  operations  generated all
but  $627,000  of the cash needs of the  Company.  An  additional  $198,000  was
generated through  borrowings under the Nutek line of credit and term loan. This
resulted in a decrease in cash of $443,000.

     Working  capital at  September  30, 1997 was  approximately  $1,950,000,  a
decrease of $550,000 from the previous  quarter.  This decrease is due primarily
to the loss from operations arising as a result of the lower production levels.

     As of September 30, 1997,  Nutek had  borrowings of $597,000 under its line
of credit which has a maximum of the lesser of $1,000,000 or the borrowing  base
(as  defined in the loan  agreement).  Dasibi  renewed its line of credit with a
bank,  which provides for borrowings of up to $200,000  through June 3, 1998. As
of September 30, 1997,  Dasibi had borrowed  $168,000 under this  agreement,  of
which $160,000 was outstanding at November 5, 1997.

     The Company  has no material  commitments  for capital  expenditures  as of
September  30,  1997.  The Company  believes it will be able to meet its current
obligations  with  funds  generated  from  operations  and the  existing  credit
facilities during the next twelve months.

Inflation

     The Company  believes that  inflation has not had a material  impact on its
business.

Seasonality

     The Company does not believe that its business is seasonal.

                                       11

<PAGE>






                           PART II - OTHER INFORMATION


ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

     (a) Not applicable.

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

                                       12

<PAGE>








                                   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.

                                          POLLUTION RESEARCH AND CONTROL CORP.
                                                        (Registrant)



Date:   November 14, 1997                 By:  /s/ Albert E. Gosselin, Jr.
                                              ---------------------------------
                                              Albert E. Gosselin, Jr., President
                                              and Chief Executive Officer


Date:    November 14, 1997                By:  /s/ Cynthia L. Gosselin
                                               --------------------------------
                                               Cynthia L. Gosselin, Chief
                                               Financial Officer




                                       13