Form 10-QSB
                                                              CONFORMED
                    Securities and Exchange Commission
                         Washington, D.C. 20549

(Mark One)
     [X]      QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                      SECURITIES EXCHANGE ACT OF 1934

         For the quarterly period ended   September 30, 1998  

                                    OR

     [  ]     TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                      SECURITIES EXCHANGE ACT OF 1934


       For the transition period from                               


           Commission File Number        0-15545               


                          Logitek, Incorporated     
          (Exact name of registrant as specified in its charter)


                  New York                   No. 11-2203507
         State or other jurisdiction of         (I.R.S Employer
         incorporation or organization          Identification No.)


101 Christopher St., Ronkonkoma, N.Y. 11779      
  (Address of principal executive offices and ZIP Code)


Registrant's Telephone Number, including area code     516-467-4200   


Securities registered pursuant to Section 12(g) of the Act:

 Common Stock, $.001, par value                                               
 Title of Class               Name of each exchange on which registered

Check whether the issuer (1) has filed all reports required to be filed by 
Section 13 or 15(d) of the Securities 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 requirements for 
the past 90 days.  Yes  X   No      

As of September 30,1998, their were 3,382,859 shares of common stock 
outstanding.
<PAGE>

                   LOGITEK, INC.
            Quarterly Report on Form 10-QSB
   
                     INDEX
                                                          Page #

Part 1:
FINANCIAL INFORMATION

Item 1. Financial Statements
        Balance Sheets as of September 30, 1998 and
        June 30, 1998                                                     3

        Statements of Operations and Retained Earnings
        for the Three Months Ended September 30, 1998 and 1997            4

        Statements of Cash Flows for the Three Months
        Ended September 30, 1998 and 1997                                 5

        Notes to Financial Statements                                     6

Item 2. Management's Discussion and Analysis of Financial Condition
        and Results of Operations                                         7

Part II:OTHER INFORMATION

Item 6. Exhibits and Reports on Form 8-K                                  9


        Signatures                                                       10

<PAGE>
                       PART I - FINANCIAL INFORMATION      
                       ITEM 1. FINANCIAL STATEMENTS
                              LOGITEK, INC 
                              BALANCE SHEETS 

ASSETS                                    September30,1998     June 30,1998 

Current Assets:                              (Unaudited)
  Cash                                         $424,833          $429,713
  Accounts receivable,                          604,899           676,704 
  Inventories                                 1,058,604         1,061,103 
  Prepaid expenses and other                     11,857            15,332 
Total Current Assets                          2,100,193         2,182,852 

Property and equipment,less
  accumulated depreciation                      658,234           680,134 
Other Assets: 
  Deferred Income Taxes,State                     7,000             7,000 
  Goodwill                                       34,441            34,441 
  Other                                          47,649            48,695 
     Total Assets                             2,847,517         2,953,122
                                
           
LIABILITIES AND STOCKHOLDERS' EQUITY:
Current Liabilities:
  Current portion of long-term debt             $81,220           $90,525 
  Capitalized lease obligation,current           22,802            22,123 
  Accounts payable                              301,991           324,736 
  Accrued expenses                               85,610           194,398 
     Total current liabilities                  491,623           631,782 
Capitalized Lease Obligation, 
     Less Current Portion                        70,099            75,350 
Long-term debt, less current maturities         288,018           300,360 
Deferred income taxes                            52,000            52,000 
  Total Liabilities                             901,740         1,059,492 
STOCKHOLDERS' EQUITY 
  Common stock, $.01 par value; authorized
  10,000,000 shares; issued 3,600,000 shares     36,000            36,000 
  Capital in excess of par value                280,355           280,355 
  Retained earnings                           1,649,630         1,597,483 
  Sub-total                                   1,965,985         1,913,838 
  Less:
    Treasury shares,at cost,187,941 shares      (20,208)          (20,208)
      Total stockholders' equity              1,945,777         1,893,630 
    Total liabilities and stockholders'equit $2,847,517        $2,953,122 


                  See notes to the financial statements.<PAGE>


                               LOGITEK, INC 
                STATEMENTS OF OPERATIONS AND RETAINED EARNINGS
             For the Three Months Ended September 30, 1998 and 1997
                              (Unaudited)

                                                       Three Months Ended
                                                          September 30,       
                                                      1998             1997  
 
Net sales                                          $1,089,905      $1,100,862

Cost of goods sold                                    708,642         652,133
  Gross profit                                        381,263         448,729

Operating expenses:
  Selling                                              78,108          91,916
  General and
   administrative                                     161,921         198,356
 Research and development                              55,305          37,699
  Total operating expenses                            295,334         327,971

Income (loss) from operations                          85,929         120,758

  Interest expense,net                                 13,782          16,320

Income (loss) before 
 provision for income taxes                            72,147         104,438

Provision for income taxes                             20,000          44,000

Net income (loss)                                      52,147          60,438

Retained earnings,beginning of period               1,597,483       1,196,693

Retained earnings,end of period                    $1,649,630      $1,257,131

Per share amounts 
  Net income (loss)                                     $.02           $.02 

Weighted average shares
  outstanding                                       3,382,859       3,412,059

                       See Notes to financial statements<PAGE>
 


                                 LOGITEK INC.
                            STATEMENTS OF CASH FLOWS
             For the Three Months ended September 30, 1998 and 1997
                                  (Unaudited)

                                                   Three Months Ended   
                                                      September 30,      
                                                    1998             1997 

Cash Flows from Operating Activities
Net income (loss)                                   $52,147        $60,438

Adjustments to reconcile net
 income (loss) to cash provided
 by operating activiities:
   Depreciation                                      21,900         23,250
   Accounts receivable                               71,805         48,490
   Inventories                                        2,499         45,290
   Prepaid expenses and other                         3,475         28,862
   Other assets                                       1,046           (228)
   Accounts payable                                 (22,745)       (69,991)
   Accrued expenses                                (108,788)       (55,392)
   Deferred Taxes                                       0           10,000
 Total adjustments                                  (30,808)        30,281

 Net cash provided by (used in) operating
   activities                                        21,339         90,719
Cash Flows from Financing Activities:
   Repayment of Long Term Debt                      (26,219)       (40,007)
   Purchase of Property, Plant and Equipment            0              0   
     Net cash (used in) financing activities        (26,219)       (40,007)
  Net increase (decrease) in cash                    (4,880)        50,712
Cash, beginning of period                           429,713        393,797
Cash, end of period                                $424,833       $444,509

Supplemental disclosures:
  Cash paid for:
    Interest                                         13,782         16,320 

                      See notes to financial statements       <PAGE>


                              LOGITEK, INC. 
                      Notes to Financial Statements 

Note 1 - Basis of Presentation 

The financial statements included herein have been prepared by the Company, 
without audit,pursuant to the rules and regulations of the Securities and 
Exchange Commission and reflect all adjustments which are, in the opinion of
management, necessary to present fairly the information required therein. 
Certain information and footnote disclosures normally included in the 
financial statements prepared in accordance with generally accepted 
accounting principles have been omitted pursuant to such rules and 
regulations, although management believes that the disclosures are adequate 
to make the information presented not misleading.  It is suggested that these
financial statements be read in conjunction with the financial statements 
and notes thereto included in the Company's Form 10-KSB filed with the 
Securities and Exchange Commission for the year ended June 30, 1998.  

The results of operations for the three months ended September 30, 1998 are 
not necessarily indicative of the results of operations to be expected for 
the full year.

NOTE 2 - Inventories 

Inventories consisted of the following:


                               September 30,                   June 30,
                                   1998                          1998
 Raw materials                   $545,828                     $547,117  
 Work-in-process                  346,941                      347,760  
 Finished goods                   165,835                      166,226  
      Total                    $1,058,604                   $1,061,103  
                                                                         
                                                                         
For the three months ended September 30, 1998 the Company used the gross 
profit method to calculate ending inventory values.  
                                                                         
Note 3 - Provision for Income Taxes
                                                                         
The provision for income taxes differs from the amounts computed by applying
the federal income tax rate to the income before income taxes due to the 
following:
                                                                         
                                          
                                                       September 30,
                                                            %        
                                                      1998      1997    
Statutory rate                                        34.0      34.0
State income taxes, net of federal tax benefit         2.0       2.0
Utilization of tax credit                            (10.3)     (6.0)   
Other                                                  2.0      12.0           
Effective tax rate                                    27.7      42.0         
                                                                         
                                                                         
                                                                         
                                  ITEM 2
             MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL 
                    CONDITION AND RESULTS OF OPERATIONS 


The following table presents selected financial information for the periods 
September  30, 1998 and 1997.

                                                       Three Months Ended 
                                                           September 30,
                                                      1998            1997

Net sales                                          $1,089,905     $1,100,862

Gross profit                                         $381,263       $448,729

Gross margin                                           35.0%          40.8% 

Net income (loss)                                     $52,147       $60,438

Net income (loss), per share                            $0.02        $0.02


General 

Logitek, Inc. (the "Company") reported net income of $52,147 for the three 
months ended September 30, 1998 versus $60,438 for the prior year period.

The Company's sales backlog is aproximately $1,750,000 at September 30, 1998 
versus $2,500,000 at September 30, 1997. 

Results of Operations  

Net sales for the three months ended September 30,1998 were $1,089,905 
compared to $1,100,862 or an decrease of $10,957, or 1%, from the prior year
period. This decrease is the result of certain jobs being delayed awaiting 
engineering release. These releases are expected to occur early in the 
second quarter.

<PAGE>

Gross profit decreased to 35.0% in the quarter ended September 30, 1998 
compared to 40.8% for the prior year quarter. This decrease in gross profit 
is a result of the Company's committment to additional labor in the 
engineering and quality control areas. The Company belieives this investment 
will pay off in the near term.

Operating expenses for the three months ended September 30, 1998 decreased 
$32,637 or 10% This occurred as a result of the Company continuing to 
maintain tight cost controls over its general and administrative expenses 
as well as its general overhead.

Liquidity

As of September 30 and June 30, 1998 the Company had cash on hand of $424,833
and $429,713, respectively; and, as of September 30, 1998 the Company's 
current ratio was 4.27 compared to 3.46 at June 30, 1998. Total borrowings 
were $462,139 at September 30, 1998 and $488,358 at June 30, 1998 for a 
decrease of $26,219 while accounts payable and accrued expenses decreased 
$138,533. 


The Company does not anticipate any new borrowings, however, if the need 
arises to purchase equipment in its continuing effort to increase its 
manufacturing capability it is the Company's intention to lease such 
equipment on more favorable terms than an outright purchase.
<PAGE>
                       


                   PART II - OTHER INFORMATION 
                                      
Item 6. Exhibits and Reports on Form 8-K

     (a)  Exhibits - None

     (b)  Reports on Form 8-K - None

<PAGE>

                                SIGNATURES



Pursuant to the requirements of The Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the 
undersigned thereunto duly authorized.





                                          LOGITEK, INC.
                                          Registrant






 Date:            11/ 5/ 98         By:  /s/ Herbert L. Fischer
                                             Herbert L. Fischer
                                             President and
                                             Chief Executive Officer





 Date:            11/ 5/ 98         By:  /s/ Herbert L. Fischer  
                                             Herbert L.Fischer
                                             Chief Financial Officer
<PAGE>