Form 10-QSB  AMENDMENT #1
                                                                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, 1995  
 
                                   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 November 1, 1995, their were 3,424,000 shares of common stock
     outstanding.



                        LOGITEK, INC.
       
              Quarterly Report on Form 10-QSB
    
                
                       INDEX
                          
     
     
     
     
     
     
                                                              Page #
     
     
  Part 1:  FINANCIAL INFORMATION
     
     
     
  Item 1.  Financial Statements
     
            Balance Sheets as of September 30, 1995 and June 30, 1995     3
     
            Statements of Operations and Retained Earnings for the  
            Three Months Ended September 30, 1995 and 1994                4
     
            Statements of Cash Flows for the Three Months
            Ended September 30, 1995 and 1994                             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 II - OTHER INFORMATION 




                                
     Item 6. Exhibits and Reports on Form 8-K
     
          (a)  Exhibits - None
     
          (b)  Reports on Form 8-K - None

          (c)  Article 27     

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                      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:            2/ 22/ 96       By:  /s/ Herbert L. Fischer
                                                  Herbert L. Fischer
                                                President and
                                             Chief Executive Officer