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, 1996  

                                    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   


Securitie  s 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, 1996, their were 3,424,000 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, 1996 and June 30, 1996            3


  Statements of Operations and Retained Earnings for the  
    Three Months Ended September 30, 1996 and 1995                     4

  Statements of Cash Flows for the Three Months
    Ended September 30, 1996 and 1995                                  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                                 September 30,1996      June 30,1996 

Current Assets:                           (unaudited)
 Cash                                       $113,513            $348,979
 Accounts receivable,                        375,237             328,801 
 Inventories                               1,108,074           1,018,074 
 Prepaid expenses and other                   59,511              33,941 
 Due from officer                             30,500              30,500 
    Total Current Assets                   1,686,835           1,760,295 
Property and equipment, less
    accumulated depreciation                 705,277             720,929 
Other Assets: 
Deferred Income Taxes, State                   7,000               7,000
Goodwill                                      34,441              34,441 
  Other                                       35,145              33,111 
    Total Assets                          $2,468,698          $2,555,776 


LIABILITIES AND STOCKHOLDERS' EQUITY:
 
Current Liabilities:
  Current portion of long-term debt         $146,377            $147,641 
  Accounts payable                           526,204             463,889 
  Accrued expenses                            49,628             166,561 
     Total current liabilities               722,209             778,091 


Long-term debt, less current maturities      545,912             581,323 
Deferred income taxes                         16,556              13,380 
  Total Liabilities                        1,284,677           1,372,794 

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                          873,166             872,127 
  Sub-total                                1,189,521           1,188,482 
  Less:
  Treasury shares, at cost, 176,000 shares   (5,500)             (5,500)
      Total stockholders' equity           1,184,021           1,182,982 
Total liabilities and stockholders' equity$2,468,698          $2,555,776 


                  See notes to the financial statements.<PAGE>
                       
                               LOGITEK, INC 
                STATEMENTS OF OPERATIONS AND RETAINED EARNINGS
             For the Three Months Ended September 30, 1996 and 1995
                                  (Unaudited)



                                                 Three Months Ended
                                                    September 30,       
                                                1996            1995  
 

Net sales                                     $708,113        $701,760

Cost of goods sold                             469,135         429,122

Gross profit                                   238,978         272,638

Operating expenses:
  Selling                                       65,691          49,010
  General and
   administrative                              104,705         122,006

 Research and development                       47,340          21,391

  Total operating expenses                     217,736         192,407

Income (loss) from operations                   21,242          80,231

  Interest expense, net                         19,943          21,344

Income (loss) before 
 provision for income taxes                      1,299          58,887

Provision for income taxes                         260           8,833

Net income (loss)                                1,039          50,054

Retained earnings,  beginning of period        872,127          612,152

Retained earnings, end of period               $873,166        $662,206

Per share amounts 
  Net income (loss)                              $.00            $.02 

Weighted average shares
  outstanding                                3,424,000         3,424,000






                       See Notes to financial statements<PAGE>
                       
                                   LOGITEK INC.
                            STATEMENTS OF CASH FLOWS
             For the Three Months ended September 30, 1996 and 1995
                                  (Unaudited)



                                                Three Months Ended   
                                                   September 30,      
                                                   1996         1995 

Net income (loss)                                 $1,039       $50,054
Adjustments to reconcile net
  income (loss) to cash provided
  by operations:
Depreciation                                     27,525         25,725
Accounts receivable                             (46,436)      (145,588)
Inventories                                     (90,000)       (26,500)
Prepaid expenses and other                      (25,570)         9,306
Due from officer                                    -              -    
Other assets                                     (2,034)          (177)
Accounts payable                                 62,315        110,502
Accrued expenses                               (113,757)       (59,671)
  Total adjustments                            (187,957)       (86,403)

Net cash provided by (used in) operating
activities                                     (186,918)       (36,349)

Cash flows from financing activities:
Long-term debt                                  (36,675)       (27,454)
Purchase of Property, Plant and Equipment       (11,873)       (20,006) 
  Net cash (used in) financing activities       (48,548)       (47,460)
  Net increase (decrease) in cash              (235,466)       (83,809)
Cash, beginning of period                       348,979        139,751
Cash, end of period                            $113,513        $55,942


Supplemental disclosures:
  Cash paid for:
    Interest                                    19,943          21,344 





                     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, 1996.  

The results of operations for the three months ended September 30, 1996 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,
                                                1996          1996    
                                                                         
Raw materials                                $569,414       $479,414  
Work-in-process                               282,155        282,155  
Finished goods                                256,505        256,505  
   Total                                   $1,108,074     $1,018,074  
                                                                         
                                                                         
For the three months ended September 30, 1996 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,                   
                                    1996       1995 

                                                                         
Statutory rate                       34.0      34.0 
State income taxes, net of federal
        tax benefit                   2.0       2.0 
                                                           
Utilization of tax credit 
carryforward                        (16.0)     (21.0)
                                                               
Effective tax rate                   20.0       15.0 
                                                                         
                     <PAGE>
    
                               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, 1996 and 1995.








                                               Three Months Ended 
                                                  September 30,    

                                                 1996        1995    

Net sales                                     $708,113     $701,760

Gross profit                                  $238,978     $272,638

Gross margin                                    33.7%       38.9% 

Net income (loss)                              $1,039      $50,054 

Net income (loss), per share                    $0.00       $0.02


General 

Logitek, Inc. (the "Company") reported net income of $1,039 for the three 
months ended September 30, 1996 versus $50,054 for the prior year period.

The Company's sales backlog is aproximately $2,200,000 at September 30, 1996
versus $2,000,000 at September 30, 1995.This reflects a  trend that is 
expected to continue during the second quarter of fiscal 1997 based upon the 
increased level of sales activity.

Results of Operations  


Net sales for the three months ended September 30,  1996  were $708,113 
compared to $701,760 or an increase of $6,353, or 1%, from the prior year 
period.  As a result of the increase in sales backlog the company expects 
this trend to continue in the coming quarters of fiscal 1997.  <PAGE>



Gross profit decreased to 33.7% in the quarter ended September 30, 1996 
compared to 38.9% for the prior year quarter. This decrease in gross profit 
is a result of the company increasing certain costs in preparation for 
handling the increased sales backlog.   

Operating expenses for the three months ended September 30, 1996 increased 
$25,329, or 13%.This occurred as a result of additional overhead incurred as 
the company  plans for greater sales volume based on increased  bookings and 
increased sales activity. The expected increased sales volume is typically 
not realized during this quarter due to vacation and holiday shutdown.The
company expects ,however , that sales volume will increase in the second 
quarter to the planned level.

Liquidity

As of September 30 and June 30, 1996 the Company had cash on hand of $113,513
and $348,979, respectively; and, as of September 30, 1996, the Company's 
current ratio was 2.30 compared to 2.30 at June 30, 1996.  Total borrowings 
were $692,289 at September 30, 1996 and $728,964 at June 30, 1996, for a 
decrease of $36,675 while accounts payable and accrued expenses decreased 
$54,618.  


The Company does not anticipate any new borrowings, however, if the need 
arises to purchase equipment in its continuing effort to modernize 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/ 13 / 96       By:  /s/ Herbert L. Fischer
                                        Herbert L. Fischer
                                        President and
                                        Chief Executive Officer





Date:           11/ 13 / 96             By:  /s/ Herbert L. Fischer  
                                        Herbert L.Fischer
                                        Chief Financial Officer
<PAGE>