UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                          Washington, D. C. 20549

                                 FORM 10-Q

     (Mark One)
(X)   Quarterly Report Under Section 13 or 15(D) of The Securities Exchange
      Act of 1934 For Quarter Ended September 30, 2003

                       OR

( )   Transition Report Pursuant to Section 13 or 15(d) of The  Securities
      Exchange Act of 1934


                       Commission File Number 0-275


                              Allen Organ Company
          (Exact name of registrant as specified in its charter)


     Pennsylvania                       23-1263194
  (State of Incorporation)      (I.R.S. Employer Identification No.)


  150 Locust Street, P. O. Box 36, Macungie, Pennsylvania      18062-0036
  (Address of principal executive offices)                     (Zip Code)



Registrant's telephone number, including area code           610-966-2200


Indicate  by  check mark whether the registrant (1) has filed  all  reports
required to be filed by Section 13 or 15(d) of the Securities Exchange  Act
of 1934 during the preceding 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

Indicate by check mark whether the registrant is an accelerated filer as
defined in Rule 12b-2 of the Exchange Act.

                              Yes       No  X

Number of shares outstanding of each of the issuer's classes of common
stock, as of November 6, 2003:

                    Class A - Voting          83,864   shares
                    Class B - Non-voting   1,072,381   shares
<PAGE>
                            ALLEN ORGAN COMPANY

                                   INDEX


Part I  Financial Information

   Item 1.Financial Statements
          Consolidated Condensed Statements of Income for the three and
           nine months ended September 30, 2003 and 2002

          Consolidated Condensed Balance Sheets at September 30, 2003 and
           December 31, 2002

          Consolidated Condensed Statements of Cash Flows for the three
           and nine months ended September 30, 2003 and 2002

          Notes to Consolidated Condensed Financial Statements

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

   Item 3.Quantitative and Qualitative Disclosures About Market Risk

   Item 4.Controls and Procedures

Part II    Other Information

   Item 6.Exhibits and Reports on Form 8-K

Signatures

Exhibits
<PAGE>

PART I  FINANCIAL INFORMATION
   ITEM 1.FINANCIAL STATEMENTS

                   ALLEN ORGAN COMPANY AND SUBSIDIARIES
                CONSOLIDATED CONDENSED STATEMENTS OF INCOME
                                (Unaudited)

                      For the 3 Months Ended:        For the 9 Months Ended:
                       9/30/2003     9/30/2002        9/30/2003      9/30/2002

Net Sales            $14,932,091   $15,705,708      $41,532,435    $49,086,929

Cost and Expenses
 Costs of sales        8,344,016     9,950,064       24,446,579     29,544,274
 Selling, general and
  administrative       4,031,534     3,318,095       11,141,161     10,574,900
 Research and
  development          2,306,428     1,873,589        6,157,005      5,876,240
Total Costs and
 Expenses             14,681,978    15,141,748       41,744,745     45,995,414

Income (Loss) from
 Operations              250,113       563,960         (212,310)     3,091,515

Investment and Other
 Income                   81,810       190,402          264,527        436,020

Income Before Taxes      331,923       754,362           52,217      3,527,535

Income Tax Provision     131,000       226,000           21,000      1,058,000

Net Income           $   200,923   $   528,362      $    31,217    $ 2,469,535

Basic and Diluted
 Earnings Per Share        $0.17         $0.45            $0.03          $2.11

Weighted Average Shares
 Used in Per Share
 Calculation           1,161,269     1,170,235        1,161,269      1,170,235


Dividends Per Share-Cash   $0.14         $0.14            $0.42          $0.42

Total Comprehensive
 Income              $   195,671   $   522,439      $    29,553    $ 2,499,613

                                      See accompanying notes.
<PAGE>
                   ALLEN ORGAN COMPANY AND SUBSIDIARIES
                   CONSOLIDATED CONDENSED BALANCE SHEETS
                                                Sept. 30, 2003  Dec. 31, 2002
ASSETS                                           (Unaudited)      (Audited)
Current Assets
  Cash                                           $ 4,732,805     $ 4,515,189
  Investments Including Accrued Interest          17,338,637      17,176,750
  Accounts Receivable, net of reserves of
   $573,434 and $502,209, respectively             9,252,892      12,184,564
  Inventories:
     Raw Materials                                 5,176,844       5,451,664
     Work in Process                               5,468,917       5,707,215
     Finished Goods                                3,868,192       5,064,803
      Total Inventories                           14,513,953      16,223,682
  Prepaid Income Taxes                                   --          161,071
  Prepaid Expenses                                   322,380         318,943
  Deferred Income Taxes                            1,998,489       1,992,694
     Total Current Assets                         48,159,156      52,572,893
Property, Plant and Equipment                     27,862,726      27,328,631
  Less Accumulated Depreciation                  (17,644,804)    (16,471,137)
     Net Property, Plant and Equipment            10,217,922      10,857,494
Other Assets
  Note Receivable from Related Party               2,397,291       2,397,291
  Cash Value of Life Insurance                     2,306,463       2,273,163
  Deferred Income Taxes                            3,422,448       3,422,448
  Intangible Assets, net                           1,287,740       1,628,964
  Goodwill, net                                      194,523         194,523
  Other Assets                                        15,000          16,092
     Total Other Assets                            9,623,465       9,932,481
      Total Assets                               $68,000,543     $73,362,868

                  LIABILITIES AND STOCKHOLDERS' EQUITY
LIABILITIES
Current Liabilities
  Accounts Payable                               $   874,730     $ 5,688,967
  Accrued Expenses                                 3,053,467       2,638,258
  Accrued income taxes                                46,366              --
  Customer Deposits                                2,484,219       2,693,980
     Total Current Liabilities                     6,458,782      11,021,205
Noncurrent Liabilities
  Deferred and Other Noncurrent Liabilities        1,351,483       1,028,785
  Accrued Pension Costs                            4,842,781       5,006,546
     Total Noncurrent Liabilities                  6,194,264       6,035,331
      Total Liabilities                           12,653,046      17,056,536

STOCKHOLDERS' EQUITY
  Common Stock       2003              2002
     Class A   127,232 shares;   127,232 shares      127,232         127,232
     Class B 1,410,761 shares; 1,410,761 shares    1,410,761       1,410,761
  Capital in Excess of Par Value                  12,961,610      12,961,610
  Retained Earnings
     Balance, Beginning                           57,267,763      55,237,713
     Net  Income                                      31,217       2,685,357
     Dividends - Cash 2003 and 2002                 (487,645)       (655,307)
     Balance, End                                 56,811,335      57,267,763
  Accumulated Other Comprehensive Loss            (3,471,057)     (3,460,463)
     Sub-total                                    67,839,881      68,306,903
  Treasury Stock
     2003 - 43,368 Class A shares;
           338,065 Class B shares                (12,492,384)            --
     2002 - 43,368 Class A shares;
           324,565 Class B shares                         --     (12,000,571)
     Total Stockholders' Equity                   55,347,497      56,306,332
      Total Liabilities and Stockholders' Equity $68,000,543     $73,362,868


                          See accompanying notes.
<PAGE>
                   ALLEN ORGAN COMPANY AND SUBSIDIARIES
              CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS
                                (Unaudited)

                              For the 3 Months Ended:   For the 9 Months Ended:
                               9/30/2003    9/30/2002    9/30/2003  9/30/2002
CASH FLOWS FROM OPERATING
ACTIVITIES
 Net income                      $200,923     $528,362     $31,217  $2,469,535
 Adjustments to reconcile net
  income to net cash (used in)
  provided by operating activities
   Depreciation and amortization  628,206      691,750   1,848,995   2,111,205
   Deferred income taxes           (3,776)      (2,323)     (5,795)     16,708
 Change in assets and liabilities
   Accounts receivable         (3,299,996)   1,876,816   2,931,672   2,128,316
   Inventories                    936,201      470,815   1,709,729     959,815
   Income taxes prepaid and
    receivable                     79,825      810,699     161,071     531,921
   Prepaid expenses               249,899      108,820      (3,437)    (55,173)
   Other assets                       --          --         1,092        --
   Accounts payable               111,016     (216,733) (4,814,237)   (382,538)
   Accrued expenses               398,731      315,319     415,209     740,316
   Accrued income taxes            46,366         --        46,366        --
   Customer deposits               (5,956)     (37,721)   (209,761)     31,518
   Accrued pension costs          308,118      169,242    (163,765)    342,685
   Deferred and other noncurrent
    liabilities                    79,066       46,371     322,698     139,090
    Net Cash (Used In) Provided
     by Operating Activities     (271,377)   4,761,417   2,271,054   9,033,398

CASH FLOW FROM INVESTING ACTIVITIES
   Increase in note receivable        --          --         --       (400,184)
   Net additions to plant and
    equipment                    (342,680)   (566,046)    (711,342) (1,513,296)
   Additions to intangible assets (85,991)    (27,000)    (273,761)    (29,780)
   Increase in cash value of life
    insurance                     (33,300)    (40,416)     (33,300)    (40,416)
   Net purchase of short term
    investments                   (45,703) (7,348,328)    (172,481) (5,552,630)
    Net Cash Used In Investing
     Activities                  (507,674) (7,981,790)  (1,190,884) (7,536,306)

CASH FLOWS FROM FINANCING ACTIVITIES
   Proceeds from sales of
    subsidiary stock                1,305      15,927      123,905      17,967
   Repurchase of subsidiary stock  (7,001)        --        (7,001)        --
   Reacquired Class B common
    shares                            --      (10,570)    (491,813)    (10,570)
   Dividends paid in cash        (161,918)   (163,808)    (487,645)   (491,498)
    Net Cash Used In Financing
     Activities                  (167,614)   (158,451)    (862,554)   (484,101)

NET (DECREASE) INCREASE IN CASH  (946,665) (3,378,824)     217,616   1,012,991

CASH, BEGINNING                 5,679,470   8,841,813    4,515,189   4,449,998

CASH, ENDING                   $4,732,805  $5,462,989   $4,732,805  $5,462,989



            SUPPLEMENTAL DISCLOSURES OF CASH FLOWS INFORMATION
Cash paid (refunded) for:
   Income Taxes                $    4,809  $ (584,699)  $ (189,437) $  526,079
   Interest                    $     --    $    --      $     --    $     --


                          See accompanying notes.
<PAGE>
                   ALLEN ORGAN COMPANY AND SUBSIDIARIES
           NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS

1. Interim Financial Statements
   The  results  of  operations for the interim periods presented  in  this
   report are not necessarily indicative of results to be expected for  the
   fiscal  year.   In the opinion of management, the information  contained
   herein  reflects  all adjustments necessary for a fair  presentation  of
   the  Company's financial position, results of operations and cash  flows
   for  these  interim  periods.   All such adjustments  are  of  a  normal
   recurring nature.

   Certain notes and other information have been condensed or omitted  from
   the  interim financial statements presented in the Quarterly  Report  on
   Form  10-Q.   Therefore, these financial statements should  be  read  in
   conjunction with the Company's 2002 Annual Report on Form 10-K.

2. Stock-Based Compensation
   The  Company accounts for its stock-based compensation plans  using  the
   accounting  prescribed by Accounting Principles Board  Opinion  No.  25,
   "Accounting  for Stock Issued to Employees".  Since the Company  is  not
   required   to   adopt  the  fair  value  based  recognition   provisions
   prescribed  under Statement of Financial Accounting Standards  No.  123,
   as  amended  by SFAS No. 148, "Accounting for Stock-Based Compensation",
   it  has  elected  only  to comply with the disclosure  requirements  set
   forth in the Statements.

   Had  compensation  cost  been determined on  the  basis  of  fair  value
   pursuant  to  SFAS No. 123, as amended by SFAS No. 148, net  income  and
   earnings per share would have been decreased as follows:

                              Three Months Ended           Nine Months Ended
                                 September 30,               September 30,
                               2003         2002           2003         2002

   Net income
    As Reported             $200,923     $528,362       $ 31,217   $2,469,535
     Total stock-based
     employee compensation
     benefit (expense)
     determined under fair
     value based method for
     all awards, net of
     related tax effects      11,790      (17,344)        35,370      (52,031)
    Pro forma               $212,713     $511,018       $ 66,587   $2,417,504

     Earnings per share
      As reported           $   0.17     $   0.45       $   0.03   $     2.11
      Pro forma             $   0.18     $   0.44       $   0.06   $     2.07


     The  fair value of each option granted is estimated on the grant  date
     using   the   Black-Scholes  option  pricing  model.   The   following
     assumptions  were made in estimating the fair value  of  options  when
     granted under the Allen Organ Company stock option plan:

          Assumptions
           Dividend yield                   1.40%
           Risk-free interest rate          2.50%
           Expected life                  7 years
           Expected volatility                10%

     No  stock options were granted to employees during the three and  nine
     months ended September 30, 2003.

3. Warranty Costs
   The  Company  provides  a  warranty covering manufacturing  defects  for
   certain  of  its  products for varying lengths of time.   The  Company's
   policy is to accrue the estimated cost of warranty coverage at the  time
   the  sale is recorded.  The activity in the warranty accrual during  the
   nine months ended September 30, 2003 is summarized as follows:

       Accrual at January 1, 2003                   $ 300,000
       Additions charged to warranty expense           91,329
       Claims paid and charged against the accrual    (46,329)
       Accrual at September 30, 2003                $ 345,000

4. Earnings Per Share
   Outstanding  stock options were not included in computing  earnings  per
   share  because  their effect was antidilutive as the exercise  price  of
   the  options  was  above  the average trading price  of  the  underlying
   stock.   Options  excluded were 12,000 for the  three  and  nine  months
   ended  September 30, 2003 at a weighted average exercise price of $39.00
   per share.

5. Business Acquisition
   On  July  24,  2003,  the Company's subsidiary, Eastern  Research,  Inc.
   (ERI),  purchased the assets of Avail Networks, Inc. (Avail) in exchange
   for  $200,000  in cash and contingent payments based on  future  revenue
   related  to  the sale of Avail products during the 30 months  after  the
   acquisition.

   Avail's   intelligent  last-mile  broadband  solutions  enable   service
   providers  worldwide  to  deliver  more revenue-generating  services  to
   their  enterprise  customers  from a single  customer  located  platform
   across  metro fiber, traditional wireline and wireless access  networks.
   Avail's  flagship FronteraT products deliver multiple services  to  end-
   user sites in a variety of subscriber locations and configurations.

   The  acquisition  of  Avail reinforces ERI's commitment  to  the  access
   network  market.   With  the addition of the Frontera  products  to  its
   existing  product offerings, ERI is positioned as a supplier of  network
   access  solutions for next-generation convergence applications, such  as
   integrated data, voice and video over single broadband connections.   In
   addition,  this  acquisition gives ERI access to  Avail's  advanced  ATM
   (Asynchronous Transmission Mode) technology.

   Avail's  sales  prior to the acquisition date were  minimal.   With  the
   Frontera  products  ready for production, ERI  will  introduce  them  to
   their  established  customer base.  Due to lengthy sales  cycles,  these
   products are not expected to add significant revenues in the near-term.

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND
RESULTS OF OPERATIONS.
Liquidity and Capital Resources:
    Cash  flows  from  operating activities during the three  months  ended
September 30, 2003 were lower than the same period in 2002 due to lower net
income  and  an  increase in accounts receivable in the Data Communications
segment.  Cash flow from operating activities during the nine months  ended
September  30,  2003  decreased when compared to the same  period  in  2002
primarily  due  to  lower net income and a greater  reduction  in  accounts
payable  in the Data Communications segment from the payment in early  2003
of  inventory  purchased to fulfill a large customer order  in  the  fourth
quarter of 2002.

   Cash flows from investing activities of approximately $700,000 were used
to  purchase property and equipment during the nine months ended  September
30, 2003 primarily in the Data Communications segment.

   Cash flows from financing activities of approximately $490,000 were used
to reacquire shares of the Company's Class B stock and another $487,000 was
used to pay dividends during the nine months ended September 30, 2003.


Results of Operations:

Sales and Operating Income
                           For the 3 Months Ended:     For the 9 Months Ended:
                           9/30/2003    9/30/2002      9/30/2003     9/30/2002
Net Sales to
 Unaffiliated Customers
   Musical Instruments   $ 5,017,156  $ 5,778,976    $15,207,450   $18,701,819
   Data Communications     9,024,930    8,130,042     23,066,883    25,654,556
   Electronic Assemblies     531,546    1,486,132      2,060,690     3,582,948
   Audio Equipment           358,459      310,558      1,197,412     1,147,606
    Total                $14,932,091  $15,705,708    $41,532,435   $49,086,929

Intersegment Sales
   Musical Instruments   $   190,941  $   133,553    $   604,650   $   298,699
   Data Communications          --           --             --            --
   Electronic Assemblies      64,818       49,063         64,818       131,540
   Audio Equipment            38,547       13,151         74,586        71,385
    Total                $   294,306  $   195,767    $   744,054   $   501,624

Income (Loss) from Operations
   Musical Instruments   $  (107,030) $   154,023    $  (621,419)  $ 1,799,900
   Data Communications       553,002      525,480      1,106,261     1,997,708
   Electronic Assemblies    (115,688)      50,254       (525,144)     (298,208)
   Audio Equipment           (80,171)    (165,797)      (172,008)     (407,885)
    Total                $   250,113  $   563,960    $  (212,310)  $ 3,091,515

Musical Instruments Segment
    Sales  decreased $761,820 and $3,494,369, for the three and nine months
ended  September 30, 2003, respectively, when compared to the same  periods
in   2002  due  to  lower  order  volume,  which  management  believes   is
attributable  to the overall economic slowdown.  Sales for the  first  nine
months  of  2002  were also higher due to the shipment of organs  from  the
order  backlog,  which was higher at the beginning  of  2002  than  at  the
beginning of 2003.

    The  gross profit percentage was 23.2% for both the three months  ended
September  30,  2003 and 2002 and 21.6% in the nine months ended  September
30,  2003  compared to 30.1% in the same period of 2002.  This decrease  is
due  to  lower  sales volume over which to absorb fixed  costs  and  higher
operating costs including employee pension expense.  The Company has  taken
steps  to  reduce its operating costs at the Macungie, PA plant,  including
reductions in personnel.

    Selling,  general  and  administrative  and  research  and  development
expenses  increased  slightly  during  the  three  and  nine  months  ended
September 30, 2003, when compared to the same periods in 2002 due primarily
to higher pension expense.

Data Communications Segment
    Sales  increased $894,888 during the three months ended  September  30,
2003  and  decreased $2,587,673 during the nine months ended September  30,
2003,  when compared to the same periods in 2002.  The increase during  the
third  quarter of 2003 is due to higher order volume.  The decrease  during
the  first half of 2003 was attributable to economic weakness in  the  data
communications  market  and  the timing of  completing  sales  with  larger
customers.

    Gross profit margins increased to 58.6% and 58.5%, during the three and
nine  months ended September 30, 2003, respectively, from 51.3% and  52.8%.
These  increases  are  primarily  related  to  favorable  product  mix  and
reductions in product cost.  The margin for the nine months ended September
30,  2003  includes  $1,400,000 of revenue recognized on  product  software
development  for  a customer during the second quarter of 2003.   Excluding
this  item, gross margins for the nine months ended September 30, 2003 were
55.8%.

    Sales and marketing expenditures increased approximately $528,000 (34%)
and  $563,000  (12%) during the three and nine months ended  September  30,
2003,  respectively,  when compared to the same  periods  in  2002.   These
increases are primarily related to personnel added in connection  with  the
acquisition of Avail Networks discussed in Note 5 above.

   General and administrative expenditures increased approximately $173,000
(29%)  and  $188,000 (10%) during the three and nine months ended September
30,  2003, respectively, when compared to the same periods in 2002.   These
increases  are  primarily related to additional personnel  and  other  cost
incurred in connection with the acquisition of Avail Networks.

   Research and development expenses increased approximately $443,000 (30%)
and  $130,000  (3%), respectively, during the three and nine  months  ended
September  30,  2003,  when compared to the same periods  in  2002.   These
increases  are  also  primarily related to additional  personnel  added  in
connection with the acquisition of Avail Networks.

    While  the  telecommunications  market  has  begun  to  show  signs  of
stabilizing, the overall business visibility remains limited.  This segment
continues to be successful in a challenging market due to new customer  and
market  penetration.  Future performance will be affected by the  Company's
ability  to  continue  to expand its market share.   Given  this,  and  the
overall  market stabilization, the Company has begun to invest in  research
and  development of next generation technologies.  This will  increase  the
segment's  research  and  development  expense  in  future  quarters.    In
addition, future gross margins could be impacted by changes in product mix.

    Certain  data communications companies continue to lower their  capital
expenditure spending.  This along with continued uncertainty in  completing
sales  to  larger  accounts, create significant uncertainty  for  operating
results in future quarters.

Electronic Assemblies Segment
    Sales  decreased $954,586 and $1,522,258, for the three and nine months
ended  September 30, 2003, respectively, when compared to the same  periods
in 2002 due to lower order volume from the Company's contract manufacturing
customers who have been affected by the economic slowdown.  This segment is
focused  on  diversifying  its customer base and  has  been  successful  in
obtaining  new customers.  The potential sales significance  of  these  new
accounts cannot be determined at this time.

The  gross  profit margin was a loss of approximately 6% and 13%,  for  the
three and nine months ended September 30, 2003, respectively, compared to a
gross margin of 9% for the three months ended September 30, 2002 and a loss
of  approximately 1% during the nine months ended September 30, 2002.   The
2003  losses are primarily due to lower sales volume over which  to  absorb
fixed costs.  Selling, general and administrative expenses during the three
and  nine months ended September 30, 2003 were approximately equal  to  the
same  periods in 2002.  The Company has taken steps to reduce its operating
costs at the Macungie, PA plant including reductions in personnel.

Audio Equipment Segment
    Sales  for the three and nine months ended September 30, 2003 increased
slightly  when compared to the same periods in 2002.  Legacy Audio  remains
focused  on  developing a quality independent dealer network  of  high  end
audio-video stores and custom installers.

    Gross  profit  margins were 31% and 35%, in the three and  nine  months
ended  September 30, 2003, respectively, as compared to 23% and 24% in  the
same periods in 2002 primarily due to lower operating costs related to  the
closure  of  the Springfield, IL plant and consolidation of all  production
into the Macungie, PA plant.

    Selling,  general  and administrative costs for  the  period  decreased
during the three and nine months ended September 30, 2003 when compared  to
the same periods in 2002.

Other Income and Expense
    Investment  income  decreased during the three and  nine  months  ended
September 30, 2003 when compared to the same periods in 2002 due  to  lower
rates of return available on invested funds.

Income Taxes
   The tax provision for the three and nine months ended September 30, 2003
are based on the estimated effective tax rate for the year.

Contractual Obligations and Commercial Commitments
During  the nine months ended September 30, 2003, there have been no  items
that significantly impacted the Company's commitments and contingencies  as
disclosed  in  the notes to the 2002 consolidated financial  statements  as
filed  on  Form  10-K.   In addition, the Company has  no  significant  off
balance sheet arrangements.

Factors that May Affect Operating Results
   The statements contained in this report on Form 10-Q that are not purely
historical are forward looking statements within the meaning of Section 27A
of  the  Securities Act of 1933 and Section 21E of the Securities  Exchange
Act  of  1934,  including statements regarding the Company's  expectations,
hopes,  intentions  or  strategies regarding the future.   Forward  looking
statements  include:  statements  regarding  future  products  or   product
development; statements regarding future research and development  spending
and  the  Company's marketing and product development strategy,  statements
regarding  future  production  capacity.  All  forward  looking  statements
included in this document are based on information available to the Company
on  the  date hereof, and the Company assumes no obligation to  update  any
such  forward looking statements.  Readers are cautioned not to place undue
reliance  on  these forward looking statements, which reflect  management's
opinions  only as of the date hereof.  Readers should carefully review  the
risk  factors described in other documents the Company files from  time  to
time  with  the  Securities and Exchange Commission, including  the  Annual
Report  on  Form  10-K.  It is important to note that the Company's  actual
results  could  differ  materially  from  those  in  such  forward  looking
statements.  Some of the factors that could cause actual results to  differ
materially are set forth below.

   The  Company  has  experienced and expects  to  continue  to  experience
fluctuations  in  its  results  of operations.   Factors  that  affect  the
Company's  results of operations include the volume and  timing  of  orders
received, changes in global economics and financial markets, changes in the
mix of products sold, market acceptance of the Company's and its customer's
products,  competitive pricing pressures, global currency  valuations,  the
availability  of  electronic  components that the  Company  purchases  from
suppliers,  the Company's ability to meet increasing demand, the  Company's
ability  to  introduce new products on a timely basis, the  timing  of  new
product  announcements and introductions by the Company or its competitors,
changing  customer requirements, delays in new product qualifications,  the
timing and extent of research and development expenses and fluctuations  in
manufacturing yields.  As a result of the foregoing or other factors, there
can  be  no  assurance  that  the  Company  will  not  experience  material
fluctuations  in future operating results on a quarterly or  annual  basis,
which  would  materially  and  adversely  affect  the  Company's  business,
financial condition and results of operations.

ITEM 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.
   No change from information disclosed in the Company's 2002 annual
   report on Form 10-K.

ITEM 4.  CONTROLS AND PROCEDURES.
   The Company's Chief Executive Officer and Chief Financial Officer have
   evaluated the effectiveness of the design and operation of the
   Company's disclosure controls and procedures, which are designed to
   insure that the Company records, processes, summarizes and reports in a
   timely and effective manner the information required to be disclosed in
   the reports filed with or submitted to the Securities and Exchange
   Commission.  Based upon this evaluation, they concluded that the
   Company's disclosure controls are effective as of September 30, 2003.
   There has been no change in the Company's internal control over
   financial reporting that occurred during the quarter ended September
   30, 2003 that has materially affected, or is reasonably likely to
   materially affect, the Company's internal control over financial
   reporting.

PART II    OTHER INFORMATION
   Item 6.     Exhibits and Reports on Form 8-K
   (a)  Exhibits
        Exhibit No.            Description
         31.1      Rule 13a-14(a)/15d-14(a) Certification - Chief Executive
                   Officer
         31.2      Rule 13a-14(a)/15d-14(a) Certification - Chief Financial
                   Officer
        32         Section 1350 Certifications
   (b)  Form 8-K
                   1.The Company filed a Form 8-K dated July 24, 2003
         announcing  that  its subsidiary Eastern Research,  Inc.  had
         acquired the assets of privately-held Avail Networks, Inc  of
         Ann Arbor, Michigan.
<PAGE>

SIGNATURES
Pursuant  to the requirements of the Securities Exchange Act of  1934,  the
registrant  has duly caused this report to be signed on its behalf  by  the
undersigned thereunto duly authorized.
                                       Allen Organ Company
                                          (Registrant)

Date:November 6, 2003       /s/STEVEN MARKOWITZ
                            Steven Markowitz, President and Chief Executive
                            Officer

Date:November 6, 2003       /s/NATHAN S. ECKHART
                            Nathan S. Eckhart, Vice President-Finance,
                            Chief Financial and Principal Accounting
                            Officer