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, 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   


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 3, 1997, their were 3,412,059 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, 1997
           and June 30, 1997                                   3

          Statements of Operations and Retained Earnings 
          for the Three Months Ended September 30, 
          1997 and 1996                                        4

          Statements of Cash Flows for the Three Months
          Ended September 30, 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 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 30,1997  June 30,1997 

Current Assets:                                 (unaudited)
  Cash                                           $444,509        $393,797
  Accounts receivable,                            374,059         422,549 
  Inventories                                   1,000,792       1,046,082 
  Prepaid expenses and other                        5,430          34,292 
  Due from officer                                 30,500          30,500 
    Total Current Assets                        1,855,290       1,927,220 

Property and equipment, less
    accumulated depreciation                      645,611         668,861 
Other Assets:
  Goodwill                                         34,441          34,441 
  Other                                            36,551          36,323 
    Total Assets                               $2,571,893      $2,666,845 

LIABILITIES AND STOCKHOLDERS' EQUITY:
Current Liabilities:
  Current portion of long-term debt              $142,760        $145,182 
  Capitalized lease obligation,current             12,079          11,783 
  Accounts payable                                315,891         385,882 
  Accrued expenses                                 99,115         154,507 
     Total current liabilities                    569,845         697,354 
Capitalized Lease Obligation,
     Less Current Portion                          46,725          50,119 
Long-term debt, less current maturities           364,109         398,596 
Deferred income taxes                              25,380          15,380 
  Total Liabilities                             1,006,059       1,161,449 

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                             1,257,131       1,196,693 
  Sub-total                                     1,573,486       1,513,048 
  Less:Treasury shares, at cost, 
        187,941 shares                            (7,652)         (7,652)
      Total stockholders' equity                1,565,834       1,505,396 
    Total liabilities and stockholders' equity $2,571,893      $2,666,845 


                  See notes to the financial statements.<PAGE>



                                  LOGITEK, INC 
                STATEMENTS OF OPERATIONS AND RETAINED EARNINGS
             For the Three Months Ended September 30, 1997 and 1996
                                  (Unaudited)



                                               Three Months Ended
                                                  September 30,       

                                                 1997             1996  
 
Net sales                                     $1,100,862         $708,113
Cost of goods sold                               652,133          469,135
  Gross profit                                   448,729          238,978
Operating expenses:
  Selling                                         91,916           65,691
  General and
   administrative                                198,356          104,705
 Research and development                         37,699           47,340
  Total operating expenses                       327,971          217,736
Income (loss) from operations                    120,758           21,242
  Interest expense, net                           16,320           19,943
Income (loss) before 
 provision for income taxes                      104,438            1,299
Provision for income taxes                        44,000              260
Net income (loss)                                 60,438            1,039

Retained earnings,beginning of period          1,196,693          872,127
Retained earnings, end of period              $1,257,131         $873,166

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

Weighted average shares
  outstanding                                  3,412,059         3,424,000


                       See Notes to financial statements<PAGE>


                                  LOGITEK INC.
                            STATEMENTS OF CASH FLOWS
             For the Three Months ended September 30, 1997 and 1996
                                (Unaudited)
            
 
                                               Three Months Ended   
                                                 September 30,      
                                                 1997            1996 

Net income (loss)                               $60,438         $1,039
Adjustments to reconcile net
  income (loss) to cash provided
  by operations: 
Depreciation                                    23,250          27,525
Accounts receivable                             48,490         (46,436)
Inventories                                     45,290         (90,000)
Prepaid expenses and other                      28,862         (25,570)
Other assets                                      (228)         (2,034)
Accounts payable                               (69,991)         62,315
Accrued expenses                               (55,392)       (113,757)
Deferred Taxes                                  10,000             0   
  Total adjustments                             30,281        (187,957)

  Net cash provided by (used in) operating
activities                                      90,719        (186,918)

Cash flows from financing activities:
Long-term debt                                 (40,007)        (36,675)
Purchase of Property, Plant and Equipment          0           (11,873) 
  Net cash (used in) financing activities      (40,007)        (48,548)
  Net increase (decrease) in cash               50,712        (235,466)
Cash, beginning of period                      393,797         348,979
Cash, end of period                           $444,509        $113,513

Supplemental disclosures:
  Cash paid for:
    Interest                                    16,320          19,943 


                    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, 1997.  

The results of operations for the three months ended September 30, 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:
                                                                 
                                         September 30,       June 30, 
                                              1997             1997    
                                                                         
 Raw materials                              $510,404         $505,280  
 Work-in-process                             250,198          326,954  
 Finished goods                              240,190          213,848  
                                                                         
                                                                         
     Total                                $1,000,792       $1,046,082  
                                                                         
                                                                         
For the three months ended September 30, 1997 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 federalincome tax rate to the income before income taxes due to the
following:
                                     
                                                   
                                                     September 30,       
                                                           %        
                                                                         
                                                                         
                                                    1997       1996    
Statutory rate                                      34.0       34.0
State income taxes, net of federal tax benefit       2.0        2.0
Utilization of tax credit                           (6.0)     (16.0)            
Other                                               12.0        0.0
                                                                         
Effective tax rate                                  42.0       20.0         
                                                                         
                                                                               
                                                                         
                                  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, 1997 and 1996.

                                                  Three Months Ended 
                                                    September 30,
                                                     1997      1996    

Net sales                                        $1,100,862   $708,113

Gross profit                                       $448,729   $238,978

Gross margin                                         40.8%      33.7% 

Net income (loss)                                   $60,438     $1,039 

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


General 

Logitek, Inc. (the "Company") reported net income of $60,438 for the three 
months ended September 30, 1997 versus $1,039 for the prior year period.


The Company's sales backlog is aproximately $2,500,000 at September 30, 1997
versus$2,200,000 at September 30, 1996. This reflects a $300,000 increase, 
which the Company is hopeful will continue to grow.

Results of Operations  

Net sales for the three months ended September 30,1997 were $1,100,862 
compared to $708,113 or an increase of $392,749, or 55%, from the prior year
period, however this comparative increase will likely not be as large in 
future quarters as the 55% increase achieved in this first quarter., 

<PAGE>
Gross profit increases to 40.8% in the quarter ended September 30, 1997 
compared to 33.7% for the prior year quarter. This increase in gross profit
is a result of the increased sales with only minimal additional
manufacturing overhead.

Operating expenses for the three months ended September 30, 1997 increased 
$110,235 or 50% This occurred as a result of additional general & 
administrative overhead incurred as the company plans for greater sales 
volume based on increased  bookings and increased sales activity. 

Liquidity

As of September 30 and June 30, 1997 the Company had cash on hand of
$444,509 and $393,797, respectively; and, as of September 30, 1997 the 
Company's current ratio was 3.3 compared to 2.76 at June 30, 1997  Total 
borrowings were $565,673 at September 30, 1997 and $605,680 at June 30, 1997
for a decrease of $40,007 while accounts payable and accrued expenses
decreased $125,383. 


The Company does not anticipate any new borrowings, however, if the need 
arises to purchase equipment in its continuing effort to increase 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/ 10/ 97     By:  /s/ Herbert L. Fischer
                                           Herbert L. Fischer
                                           President and
                                       Chief Executive Officer





   Date:           11/ 10/ 97     By:  /s/ Herbert L. Fischer  
                                           Herbert L.Fischer
                                           Chief Financial Officer
<PAGE>