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   March 31, 1997  

                                    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               None                            
     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 February 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 March 31, 1997 and June 30, 1996           3
   Statements of Operations and Retained Earnings for the Nine 
    and Three Months Ended March 31, 1997 and 1996                 4
   Statements of Cash Flows for the Nine and Three Months
    Ended March 31, 1997 and 1996                                  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 4. Submission of Matters to a Vote of Security Holders

Item 6. Exhibits and Reports on Form 8-K

 a)  Exhibits                                                      9
 b)  Reports on Form 8-K                                           9


Signatures                                                         10

<PAGE>
                      PART I - FINANCIAL INFORMATION   
                       ITEM 1. FINANCIAL STATEMENTS
                              LOGITEK, INC 
                              BALANCE SHEETS 
                                             March 31,            June 30,   
ASSETS                                        1997                   1996
 Current Assets:
   Cash                                      258,240               348,979 
   Accounts Receivable                       460,170               328,801  
   Inventories (Note 2)                    1,108,964             1,018,074  
   Prepaid Expenses and other                  2,386                33,941  
   Due from Officer                           30,500                30,500  
 Total Current Assets                      1,860,260             1,760,295  
 Property and equipment, less
  accumulated depreciation                 675,227               720,929
 Other Assets                                                        
 Deferred Income Taxes                        7,000                  7,000
   Goodwill                                  34,441                 34,441
   Other                                     35,292                 33,111
     Total Assets                         2,612,220              2,555,776   


LIABILITIES AND STOCKHOLDER'S EQUITY
Current Liabilities:
 Capitalized portion of long term debt     155,759               140,491
 Capitalized lease obligation                7,150                 7,150
 Accounts payable                          393,607               463,889
 Accrued expenses                          136,980               166,561
   Total current liabilities               693,496               778,091
 Capitalized lease obligation,
 less current portion                       59,107               39,402
 Long term debt, less current maturities   422,001              541,921
 Deferred income taxes                      13,380               13,380 
    Total Liabilities                    1,187,984            1,372,794  
STOCKHOLDER'S 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                       1,113,381              872,127    
 Sub-total                               1,429,736            1,188,482
 Less:
 Treasury shares, at cost, 176,000 shares  (5,500)              (5,500)
     Total stockholders' equity          1,424,236            1,182,982
Total liabilities and stockholders' equity $2,612,220           $2,555,776

                                      

                  See notes to the financial statements.<PAGE>
 
                                 LOGITEK, INC 
                STATEMENTS OF OPERATIONS AND RETAINED EARNINGS
          For the Three and Nine Months Ended March 31, 1997 and 1996
                                  (Unaudited)

                                 Three Months Ended       Nine Months Ended   
                                      March 31,                March 31,     
                                    1997      1996        1997        1996 
Net sales                     $1,181,406    $862,735   $2,974,449  $2,534,572

Cost of goods sold               676,210     502,683    1,787,002   1,496,786

Gross profit                     505,196     360,052    1,187,447   1,037,786

Operating expenses:
  Selling                        74,884       82,579       214,860   202,910
  General and
   administrative               249,362      177,477       502,258   487,089
  Research and development       61,953       53,780       157,639   108,026
  Total operating expenses      386,199      313,836       874,757   798,025

Income (loss) from operations   118,997       46,216       312,690   239,761

Other (income) expense:
  Interest expense, net          19,991       20,770        61,436    63,041
  Legal settlement (Note 4)      (50,000)        0         (50,000       0    

Total other (income) expense     (30,009)     20,770       11,436     63,041

Income (loss) before
provision for income taxes       149,006      25,446       301,254    176,720

Provision for income taxes (Note 3)
                                 29,550        4,000       60,000     26,600

Net income (loss)                119,456      21,446      241,254    150,120

Retained earnings, 
 beginning of period            740,826       568,165     612,152    517,919

Retained earnings,
 end of period                 1,113,381       762,272   1,113,381   762,272 

Per share amounts
Net income (loss)                 $0.03         $0.01      $0.07     $0.04 

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

                                       
                    See notes to financial statements.<PAGE>
    
                    
                                 LOGITEK, INC.  
                            STATEMENTS OF CASH FLOWS 
          For the Nine and Three Months Ended March 31, 1997 and 1996
                                  (Unaudited)

                                       Three Months Ended  Nine Months Ended
                                             March 31,           March 31   
                                         1997       1996      1997     1996 
Net income (loss)                     $119,456    $21,446  $241,254  $150,120

Adjustments to reconcile net
  income (loss) to cash provided
  (used) by operations: 
  Depreciation                         34,075      24,250    82,575   72,750
  Accounts receivable                  65,548     298,294  (131,369)  53,641
  Inventories                           4,500     (88,500)  (90,890)(208,500)
  Prepaid expenses and other           13,193      (2,732)   31,554  (16,896)
  Other assets                         (1,775)        422    (2,181)      58
  Accounts payable                    (92,502)    (16,039)  (70,282) 191,269
  Accrued expenses                     54,486      55,095   (29,581)  87,027
  Due from officer                         0           0    (27,000)     800
  Deferred taxes                       (4,086)     (5,149)      0     17,451
   Total adjustments                   73,439     265,641  (210,174) 169,800

Net cash provided (used) by
   operating activities               192,885     287,087    31,080  319,920

Cash flows from investing activities:
   Acquisition of equipment           (31,550)    (15,060)  (36,873) (81,926)

Net cash provided by
  investing activities                (31,550)    (15,060)  (36,873) (81,926)

Cash flows from financing activities:
  Repayment of long-term debt         (34,911)    (31,778)  (104,652) (40,911)
  Capitalized lease obligation         21,964         0       19,706      0   
Net cash (used) by financing activities(12,937)   (31,778)   (84,946) (40,911)

Net increase (decrease) in cash        148,398     240,249   (90,739)  197,083

Cash, beginning of period              109,842      96,585    348,979  139,751

Cash, end of period                   $258,240    $336,834   $258,240 $336,834


Supplemental disclosures:
  Cash paid for:
   Interest                            $19,911      $18,971   $61,436  $69,237

                      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 and nine months ended March 31, 1997
are not necessarily indicative of the results of operations to be expected 
for the full year.

NOTE 2 - Inventories 

Inventories consisted of the following:


                                                March 31,       June 30,
                                                  1997           1996
                                    
   Raw materials                                $522,132        $479,414
   Work-in-process                               307,604         282,155
   Finished goods                                279,228         256,505
                                                                         
      Total                                   $1,108,964        $1,018,074
                                                                         
For the three and nine months ended March 31,1997 the Company used the
gross profit method to calculate ending inventory values.         
                                                                         
Note 3 - Provision for Income Taxes
Income taxes were different from the amounts computed by applying the
federal income tax rate to the income before taxes due to the following:
                                                                         
                                                                         
                                                                         
                                                                         
                             Three Months Ended           Nine Months Ended
                              3/31/97    3/31/96            3/31/97   3/31/96
                                                                         
Statutory rate                  34%         34%               34%        34%   
                                                                         
State income taxes, net of
     federal tax benefit         2           2                 2         2    
                                                                         
                                                                         
General business credit         (16)        (21)              (16)      (21)   
                                                                         
                                                                         
Effective tax rate               20%         15 %              20%      15 % 
                                                                         
                                                                         
                                                                         
Note 4-Legal Settlement
                                                                         
The Company has made a settlement on a trademark infringement suit. The 
settlement was for $105,000, of which $55,000 was received in the quarter
ended June 30,1996 and the remaining $50,000 was received in the quarter 
ended March 31,1997.
                                                                         
                                  ITEM 2
             MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL 
                    CONDITION AND RESULTS OF OPERATIONS 

The following table presents selected financial information for the periods 
March  31, 1997 and 1996, respectively.



                                 Three Months Ended    Nine Months Ended 
                                     March  31,            March 31,

                                 1997          1996        1997    1996     

Net sales                     $1,181,406     $862,735  $2,974,449 $2,534,572   
Gross profit                    $505,196     $360,052  $1,187,447 $1,037,786   
Gross margin                       42.8%       41.7%       39.9%     40.9%  
Operating expenses               386,199     $313,836    $874,757  $798,025   
Legal settlement income           50,000        -          50,000      -        
    
Net income (loss)                $119,456      $21,446    $241,254  $150,120 

General 

Logitek, Inc. (the "Company") reported a profit of  $241,254 for the nine 
months ended March 31, 1997 versus a profit of $150,120 for the prior year
period.   For the quarter ended March 31, 1997 the Company reported a profit
of $119,456 compared to a profit of $21,446 for the prior year quarter.  

Results of Operations  

Net sales for the first nine months of fiscal 1997 were $2,974,449 compared 
to $2,534,572 or an increase of $439,877.  Net sales for the quarter ended 
March 31, 1997 were $1,181,406 compared to $862,735 or an increase of
$318,671.    

Gross profit decreased to 39.9%  in the current nine month period compared 
to 40.9% for the prior year.  

Operating expenses for the nine months ended March 31, 1997 increased $76,732.






Liquidity

As of March  31, 1997 and June 30, 1996 the Company had cash on hand of 
$258,240 and $348,979, respectively; and, as of March 31, 1997 the Company's
current ratio was 2.68 compared to 2.26 as of June 30, 1996.  Total 
borrowings were $644,017 at March  31, 1997,and $ 728,964 at June 30, 1996 .
This represents a decrease of $84,947.  

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 rather than purchase in order to conserve as much cash as possible.
<PAGE>
   
                     PART II - OTHER INFORMATION 
                                     
Item 4. Exhibits and Reports on Form 8-K


   a) Exhibits- There are no exhibits being filed with this report
   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:            5/13/97      By:                                         
                                           Herbert L. Fischer
                                         President and
                                         Chief Executive Officer