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   December 31, 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   


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 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 December 31, 1998
        and June 30, 1998                                       3
  
        Statements of Operations and Retained Earnings 
        for the Six and Three Months Ended
        December 31, 1998 and 1997                              4

        Statements of Cash Flows for the Six and 
        Three Months Ended December 31, 1998 and 1997           5

        Notes to Financial Statements                           6

Item 2. Management's Discussion and Analysis of 
        Financial Condition and Results of Operations           6


Part II:OTHER INFORMATION

Item 4.Submission of Matters to a Vote of Security Holders      9

Item 6.Exhibits and Reports on Form 8-K

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

Signatures                                                     10


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

ASSETS                                      December 31,1998   June 30, 1998  

Current Assets:                                      (unaudited)     

  Cash                                           $491,851        $429,713 
  Accounts Receivable                             625,835         676,704 
  Inventories (Note 2)                          1,121,104       1,061,103 
  Prepaid expenses and other                       33,025          15,332 
    Total Current Assets                        2,271,815       2,182,852 
Property and equipment, less
    accumulated depreciation                      636,334         680,134 
Other Assets: 
Deferred Income Taxes, State                        7,000           7,000 
Goodwill                                           34,441          34,441 
Other                                              47,550          48,695 
   Total Assets                                $2,997,140      $2,953,122 

LIABILITIES AND STOCKHOLDERS' EQUITY:

Current Liabilities:
  Current portion of long-term debt               $58,452         $90,525  
  Capitalized lease obligation, current            23,879          22,123  
  Accounts payable                                367,284         324,736  
  Accrued expenses                                139,603         194,398  
     Total current liabilities                    589,218         631,782  
Capitalized lease obligation, 
  less current portion                             59,878          75,350  
Long-term debt, less current maturities           278,776         300,360  
Deferred income taxes                              52,000          52,000  
  Total Liabilities                               979,872       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                              1,721,121       1,597,483  
  Sub-total                                     2,037,476       1,913,838  
  Less:
   Treasury shares,at cost,187,941 shares         (20,208)        (20,208)  
      Total stockholders' equity                2,017,268       1,893,630  
   Total liabilities and stockholders' equity  $2,997,140      $2,953,122  

                                                                       

                  See notes to the financial statements.

<PAGE>
                                  LOGITEK, INC 
                STATEMENTS OF OPERATIONS AND RETAINED EARNINGS
         For the Three and Six Months Ended December 31, 1998 and 1997
                                  (Unaudited)

                               Three Months Ended        Six Months Ended
                                  December 31,             December 31,
                                 1998       1997           1998       1997 

Net sales                   $1,220,949   $1,209,400    $2,310,854 $2,310,262

Cost of goods sold             719,298      757,353     1,427,940  1,409,486
  Gross profit                 501,651      452,047       882,914    900,776

Operating expenses:
  Selling                      114,536       72,997       192,644    164,913
  General and
   administrative              187,494      152,763       349,415    351,119
  Research and development      95,805       40,221       151,110     77,920
  Total operating expenses     397,835      265,981       693,169    593,952

Income (loss) from operations  103,816      186,066       189,745    306,824

Other (income) expense:
  Interest expense, net         17,325       12,245        31,107     28,565
Total other (income) expense    17,325       12,245        31,107     28,565

Income (loss) before 
 provision for income taxes     86,491      173,821       158,638    278,259

Provision for income taxes      15,000       70,000        35,000    114,000

Net Income (Loss)               71,491      103,821       123,638    164,259

Retained earnings ,
beginning of period          1,649,630    1,257,131     1,597,483  1,196,693

Retained earnings,
end of period               $1,721,121   $1,360,952    $1,721,121 $1,360,952

Per share amounts
Net Income (loss)               $0.02       $0.03         $0.04       $0.05


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 Three and Six Months Ended December 31,1998 and 1997
                                  (Unaudited)

                               Three Months Ended          Six Months Ended
                                  December 31,              December 31,  
                                  1998        1997          1998       1997  

Net income (loss)               $71,491      $103,821     $123,638  $164,259
Adjustments to reconcile net
income (loss) to cash provided
 (used) by operations:
    Depreciation                 21,900        23,250       43,800    46,500
    Accounts Receivable         (20,936)     (337,884)      50,869  (289,394)
    Inventories                 (62,500)      (55,501)     (60,001)  (10,211)
    Prepaid expenses and other  (21,168)      (27,409)     (17,693)    1,459
    Other assets                     99         1,136        1,145       908
    Accounts Payable             65,293        41,966       42,548   (28,025)
    Accrued Expenses             53,993        80,194      (54,795)   24,983
    Deferred taxes                  0          30,000           0     40,000
  Total adjustments              36,681      (244,248)       5,873  (213,780)
Net cash provided(used) by
  operating activities          108,172      (140,427)     129,511   (49,521)

Cash flows from investing activities:
 Purchase of equipment              0            0            0         0
Net cash provided by 
 investing activities               0            0            0         0
Cash flows from financing activities:
 Repayment of long term debt     (32,010)     (34,699)   (53,657)   (71,795)  
 Capitalized lease obligation     (9,144)      (7,439)   (13,716)   (10,537)
Net cash (used) by 
    financing activities         (41,154)     (42,138)   (67,373)   (82,332)

Net increase (decrease) in cash   67,018     (182,565)    62,138    (131,853)  
Cash, beginning of period        424,833      444,509    429,713     393,797

Cash,end of period               491,851      261,944    491,851     261,944

Supplemental disclosures:
  Cash paid for :
     Interest                    $16,503      $18,546    $30,285     $35,510


                          See notes to financial statements
           
                                                              

                                 ITEM 2
           MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION       
                              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 six months ended December 31,
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:

                             December  31,1998           June 30,1998    
         Raw materials           $579,118                   $547,117  
         Work-in-process          355,760                    347,760  
         Finished goods           186,226                    166,226  
              Total            $1,121,104                 $1,061,103  
                                                                         
                                                                         
For the six months ended December 31, 1998 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        Six Months Ended
                              12/31/98   12/31/97      12/31/98   12/31/97
  Statutory rate                34%         34%           34%       34% 
      
  State income taxes, net of
   federal tax benefit           2           4             2          4    
                                                                         
  General Business Credit      (19)         (6)          (14)        (6)  
                                                                         
  Deferred Tax Provision         0           8             0          8   
                                                                         
  Effective Tax Rate            17%         40%           22%        40%
                                                                         

                   
                                                                         
                                                                         
CONDITION AND RESULTS  OF OPERATIONS 
                                                                         
The following table presents selected financial information for the periods
 December 31,1998 and 1997, respectively.
                                                                              
                            Three Months Ended          Six Months Ended
                                 December 31,               December 31, 
                                                                              
                             1998      1997             1998       1997     
   Net sales             $1,220,949  $1,209,400       $2,310,854 $2,310,262   
   Gross profit            $501,651    $452,047         $882,914   $900,776   
   Gross margin              41.1%       37.4%            38.2%     38.9%   
   Operating expenses      $397,835    $265,981         $693,169   $593,952   
   Net income               $71,491    $103,821         $123,638   $164,259   
   Net income per share      $0.02       $0.03            $0.04     $0.05     
                                                                              
                                                                         
                                                                         
                                                                         
      General 
                                                                         
Logitek, Inc. (the "Company") reported a profit of  $123,638 for the six 
months ended December 31, 1998 versus a profit of $164,259 for the prior
year period.For the quarter ended December 31, 1998 the Company reported a 
profit of $71,491 compared to a profit of $103,821 for the prior year 
quarter. The Company's sales backlog is approximately $2,000,000 at 
December 31,1998.This represents a decrease from prior periods. The Company
is awaiting orders from customers that have been delayed until completion   
of special designs for several significant programs. The Company believes 
that ongoing repeat business for these prograams will materialize in the near 
term. Other programs in which the special designs have already been completed
are also experiencing delay in order placement.It is expected that these 
situations will be cleared during the third quarter at which time backlog 
should return to expected levels.In the meantime, the Comapny expects lower 
sales levels during the third and possibly fourth quarters. 
 
                                                                         
                                                                         
   Results of Operations  
                                                                         
Net sales for the first six months of fiscal 1998 were $2,310,854 compared 
to $2,310,262, or an increase of $592. Net sales for the quarter ended
December 31, 1998 were $1,220,949 compared to $1,209,400 or an increase of 
$11,549.    
                                                                         
Gross profit decreased to 38.2%  in the current six month period compared to 
38.9% for the prior year. This decrease is considered minor and the Company 
believes its margins will remain strong in the future.
                                                                         
Operating expenses for the six months ended December 31, 1998 increased 
$99,217.This occurred as a result of additional selling and research and 
development costs. The selling expense is primarily advertising costs. 
The research costs are being incurred as the Company is undertaking product 
modifications , for major customers specifications. These are the orders 
discussed above which the Company believes will be coming in the near term.
While it is generally management's policy not to undertake special design 
efforts, the significance of these programs warrants these efforts.   
                                                                         
                                                                         
    Liquidity
                                                                         
As of December 31, 1998 and June 30, 1998 the Company had cash on hand of 
$491,851 and $429,713 respectively; and, as of December 31, 1998 the 
Company's current ratio was 3.86 compared to 3.46 as of June 30, 1998. 
Total borrowings were $420,985 at December 31, 1998, $488,358 at June 30, 
1998 and $516,084 at December 31, 1997.  
                                                                         
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 he 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.  Submission of Matters to a Vote of Security Holders

At the Company's regularly scheduled Annual Meeting held on November 30,1998
the following votes were recorded:

 1.To elect a board of three directors, each to serve for a term of one year
   or until his successor shall have been duly elected and qualified:

                                            Votes Cast        
                                   For   Against   Abstained

      Herbert L. Fischer       3,112,945    500        0
      Howard Fein              3,112,945    500        0
      Francis Vuccii           3,112,945    500        0
          

 2. To elect Marcum & Kliegman, Certified Public Accountants as the Company's
     independent certified accountants:

                                                  Votes Cast        
                                       For   Against   Abstained
                                   3,112,945     500                 0


Item 6.  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:  2/16/99             By:  /s/ Herbert L. Fischer
                                       Herbert L. Fischer
                                       President and
                                     Chief Executive Officer