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, 1999  

                                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, $.01, 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 November 1,1998, their were 3,375,731 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, 1999 and June 30, 1998       3

       Statements of Operations and Retained Earnings for the 
       Nine and Three Months Ended March 31, 1999 and 1998         4

       Statements of Cash Flows for the Nine and Three Months
       Ended March 31, 1999 and 1998                               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 

ASSETS                                         March 31,        June 30
                                                 1999             1999
                                                     (unaudited)

Current Assets:
  Cash                                          $393,526        $429,713 
  Accounts Receivable                            599,557         676,704 
  Inventories (Note 2)                         1,123,604       1,061,103 
  Prepaid expenses and other                      37,988          15,332 
  Total Current Assets                         2,154,675       2,182,852 

Property and equipment, less
    accumulated depreciation                     614,434         680,134
Other Assets: 
Deferred Income Taxes, State                       7,000           7,000 
  Goodwill                                        34,441          34,441 
  Other                                           41,585          48,695 
    Total Assets                               2,852,135       2,953,122 


LIABILITIES AND STOCKHOLDERS' EQUITY:
Current Liabilities:
  Current portion of debt                        $47,395         $90,525
  Capitalized lease obligation                    24,405          22,123
  Accounts payable                               265,475         324,736
  Accrued expenses                               119,829         194,398
     Total current liabilities                   457,104         631,782  
Capitalized lease obligation,less current portion 57,481          75,350  
Long-term debt, less current maturities          265,093         300,360
Deferred income taxes                             52,000          52,000  
  Total Liabilities                              831,678       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                            1,724,310       1,597,483
  Sub-total                                    2,040,665       1,913,838
  Less:Treasury shares, at cost, 176,000 shares  (20,208)        (20,208) 
      Total stockholders' equity               2,020,457       1,893,630
    Total liabilities and stockholders' equity$2,852,135      $2,953,122  



                  See notes to the financial statements.

<PAGE>
                                  LOGITEK, INC
                STATEMENTS OF OPERATIONS AND RETAINED EARNINGS
          For the Three and Nine Months Ended March 31, 1999 and 1998
                                  (Unaudited)

                              Three Months Ended         Nine Months Ended
                                  March 31,                  March 31,      
                                  1999      1998           1999      1998 
Net sales                    $1,002,260   $1,249,888   $3,313,114  $3,560,150

Cost of goods sold              678,099      703,348    2,106,039   2,112,834

Gross profit                    324,161      546,540    1,207,075   1,447,316

Operating expenses:
  Selling                        66,575       84,928      259,219     249,841
  General and
   administrative               183,606      203,770      533,021     554,889
  Research and development       53,638       52,834      204,748     130,754
  Total operating expenses      303,819      341,532      996,988     935,484


Income (loss) from operations    20,342      205,008      210,087     511,832

Other (income) expense:
  Interest expense, net          17,156       11,899       48,263      40,464
  Legal settlement (Note 4)          0           0            0           0  
Total other (income) expense     17,156       11,899       48,263      40,464

Income (loss) before
 provision for income taxes       3,186      193,109      161,824     471,368  

Provision for income taxes
      (Note 3)                      0         70,000       35,000     184,000

Net income (loss)                 3,186      123,109      126,824     287,368

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


Retained earnings,
 end of period                 1,724,310    1,484,059   1,724,310   1,484,059 

Per share amounts
Net income (loss)                 $0.00        $0.03       $0.04       $0.08 


Weighted average shares
  outstanding                   3,375,731     3,412,059   3,375,731 3,412,059
                                       
                      See notes to financial statements.


<PAGE>
                                LOGITEK, INC.  
                            STATEMENTS OF CASH FLOWS 
          For the Nine and Three Months Ended March 31, 1999 and 1998
                                  (Unaudited)

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

                                   1999    1998         1999     1998 

Net income (loss)                $3,186  $123,109    $126,824  $287,368
 
Adjustments to reconcile net
  income (loss) to cash provided
  (used) by operations: 
   Depreciation                  21,900   23,250       65,700   69,750
   Accounts receivable           26,278  150,981       77,147 (138,413)
   Inventories                   (2,500)  30,500      (62,501)  20,289
   Prepaid expenses and other    (4,910)  13,517      (22,651)  14,973
   Other assets                   5,915   (4,241)       7,110   (3,333) 
   Accounts payable            (101,809) (76,039)     (59,261)(104,064)
   Accrued expenses             (19,774)  85,159      (74,569) 109,955
   Deferred taxes                   0     10,000          0     50,000
 Total adjustments              (74,900) 233,127      (69,025)  19,157

Net cash provided (used) by
   operating activities         (71,714) 356,236       57,799  306,525
                 

Cash flows from investing activities:
   Acquisition of equipment          0  (25,992)           0   (25,992) 

Net cash provided by
  investing activities               0  (25,992)           0   (25,992)

Cash flows from financing activities:
  Repayment of long-term debt  (24,740) (38,137)       (78,397)(109,742)
  Capitalized lease obligation  (1,871)  (6,245)       (15,589) (16,782)

Net cash (used) by 
   financing activities        (26,611) (44,382)       (93,986)(126,524)


Net increase (decrease)in cash (98,325)  285,862       (36,187) 154,009

Cash, beginning of period       491,851  261,944        429,713  393,797


Cash, end of period            $393,526 $547,806       $393,526 $547,806

Supplemental disclosures:
  Cash paid for:
    Interest                    $17,156  $11,899        $48,263  $40,464


                      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 and nine months ended March 31, 1999 
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, 
                                          1999                   1998    
                                                                         
 Raw materials                          $609,618             $547,117
 Work-in-process                         347,760              347,760
 Finished goods                          166,226              166,226
                                                                         
           Total                      $1,123,604           $1,061,103
                                                                         
For the three and nine months ended March 31,1999 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
                           3/31/99    3/31/98          3/31/99   3/31/98
                                                                         
Statutory rate               34%         34%             34%      34%   
State income taxes,net of
  federal tax benefit         2           4               2        4    
                                                                         
Deferred Tax Provision        0           6               0       10    
                                                                         
General business credit     (36)         (8)            (14)      (9)   
                                                                         
                                                                         
Effective tax rate           00%         36%             22%      39% 
                                                                         
                                                                         
                                                                         
                                                    
                                                                         
                                  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, 1999 and 1998, respectively.

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

                                    1999      1998          1999    1998     

Net sales                      $1,002,260  $1,249,888  $3,313,114 $3,560,150   

Gross profit                     $324,161    $546,540  $1,207,075 $1,447,316   

Gross margin                        32.3%      43.7%      36.4%     40.7%    

Operating expenses               $303,819    $341,532    $996,988  $935,484   

Legal settlement income              -            -          -        -        

Net income (loss)                  $3,186     $123,109    $126,824  $287,368   

General 

Logitek, Inc. (the "Company") reported a profit of  $126,824 for the nine 
months ended March 31, 1999 versus a profit of $287,368 for the prior year 
period.For the quarter ended March 31, 1999 the Company reported a profit of
$3,186 compared to a profit of $123,109 for the prior year quarter.  

Results of Operations  

Net sales for the first nine months of fiscal 1999 were $3,313,114 compared 
to $3,560,150 or a decrease of $247,036.  Net sales for the quarter ended 
March 31, 1999 were $1,002,260 compared to $1,249,888 or an decrease of 
$247,628.    

Gross profit decreased to 36.4%  in the current nine month period compared 
to 40.7% for the prior year. This decrease is attributable to decreased 
sales  with similar manufacturing overhead. 

Operating expenses for the nine months ended March 31, 1999 increased $61,504.
This occurred as a result of additional general and administrative overhead 
incurred. 






Liquidity

As of March  31, 1999 and June 30, 1998 the Company had cash on hand of 
$393,526 and $429,713, respectively; and, as of March 31, 1999 the Company's 
current ratio was 4.71 compared to 3.46 as of June 30, 1998.  Total 
borrowings were $394,374 at March  31, 1999,and $ 488,358 at June 30, 1998.
This represents a decrease of $93,984.  

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 

         On March 30,1999 Logitek announced that it had entered into an 
Agreement and Plan of Merger dated March 29,1999(the "Merger Agreement")
with Herbert L. Fischer,solely in his capacity as trustee of, and on behalf 
of,the trust forming a part of the Logitek's Employee Stock Ownership Plan, 
North Atlantic Instruments, Inc., a New York corporation ("North Atlantic")
and NAI, Inc., a New York corporation and wholly owned subsidiary of North 
Atlantic (" Merger Sub").
              Pursuant to the Merger Agreement, Merger Sub will be merged 
with and into Logitek with Logitek continuing as the surviving corporation 
and becoming a wholly owned subsidiary of North Atlantic. Each shareholder
of Logitek, at the effective time of the merger, will receive $.915 per 
share,in cash,without interest, subject to adjustment based on the net worth 
of Logitek, in accordance with the provisions of the Merger Agreement.
Consumnation of the merger is subject to the approval of the shareholders of
Logitek and to certain specified closing conditions.


<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:    5/12/99      By:            Herbert L. Fischer
                                        President and
                                        Chief Executive Officer