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, 2002

                       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 _____

Number of shares outstanding of each of the issuer's classes of common
stock, as of November 06, 2002:

                    Class A -     Voting      83,864 shares
                    Class B - Non-voting   1,086,196 shares
<PAGE>
                            ALLEN ORGAN COMPANY
                                   INDEX


Part I  Financial Information

   Item 1.Financial Statements

          Consolidated Condensed Statements of Income for the nine months
          ended September 30, 2002 and 2001

          Consolidated Condensed Balance Sheets
          at September 30, 2002 and December 31, 2001

          Consolidated Condensed Statements of Cash Flows for the nine
          months ended September 30, 2002 and 2001

          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 4.Submission of Matters to a Vote of Security Holders

   Item 6.Exhibits and Reports on Form 8-K

Signatures
Certifications
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:
                         9/30/2002    9/30/2001       9/30/2002    9/30/2001

Net Sales               $15,705,708  $15,385,870     $49,086,929  $43,764,562

Cost and Expenses
 Costs of sales           9,950,064   10,212,368      29,544,274   31,319,047
 Selling, general and
  administrative          3,318,095    3,628,693      10,574,900   11,850,598
 Research and
  development             1,873,589    1,919,752       5,876,240    6,274,846
 Costs to close
  Southampton plant             --          --             --         530,000
 Impairment of VIR, Inc.
  goodwill                      --          --             --       1,400,000
   Total Costs and
    Expenses             15,141,748   15,760,813      45,995,414   51,374,491

Income (Loss) from
 Operations                 563,960     (374,943)      3,091,515   (7,609,929)

Other Income and (Expense)
 Interest and other income  219,920      201,876         461,121      911,448
 Interest expense               --          --             --        (315,084)
 Loss on sale of property,
  plant and equipment       (29,518)    (175,358)        (25,101)    (175,358)
 Minority interests in
  consolidated subsidiaries     --          --             --         (33,275)
 Total Other Income and
  Expense                   190,402       26,518         436,020       387,731

Income (Loss) Before Taxes  754,362     (348,425)      3,527,535    (7,222,198)

Income Tax Provision
 (Benefit)                  226,000      (85,000)      1,058,000    (2,768,000)

Net Income (Loss)       $   528,362  $  (263,425)    $ 2,469,535  $ (4,454,198)

Basic and Diluted Earnings
  Per Share (Loss)            $0.45       $(0.23)          $2.11        $(3.81)

Weighted Average Shares
 Used in Per Share
 Calculation              1,170,235    1,170,505       1,170,235     1,170,505

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

Total Comprehensive
 Income (Loss)          $   522,439  $  (190,231)    $ 2,499,613  $ (4,578,269)

                                         See accompanying notes.
<PAGE>
                    ALLEN ORGAN COMPANY AND SUBSIDIARIES
                    CONSOLIDATED CONDENSED BALANCE SHEETS

                                                   September 30,      Dec 31,
                     ASSETS                            2002            2001
                                                    (Unaudited)      (Audited)
Current Assets
 Cash                                               $ 5,462,989    $ 4,449,998
 Investments Including Accrued Interest              17,192,124     11,609,416
 Accounts Receivable, net of reserves of
  $500,720 and $350,492, respectively                 7,819,526      9,947,842
 Inventories:
  Raw Materials                                       5,132,829      5,515,815
  Work in Process                                     5,846,722      6,249,775
  Finished Goods                                      4,545,166      4,720,318
   Total Inventories                                 15,524,717     16,485,908
 Income Taxes Prepaid and Receivable                    574,293      1,106,214
 Prepaid Expenses                                       441,594        386,421
 Deferred Income Tax Benefits                         1,544,430      1,561,138
  Total Current Assets                               48,559,673     45,546,937
Property, Plant and Equipment                        27,357,137     26,600,965
  Less Accumulated Depreciation                     (15,979,677)   (15,109,416)
   Total Property, Plant and Equipment               11,377,460     11,491,549
Other Assets
 Inventory Held for Future Service                      812,625        811,249
 Note Receivable                                      2,397,291      1,997,107
 Cash Value of Life Insurance                         2,213,982      2,173,566
 Deferred Income Tax Benefits                         2,022,725      2,022,725
 Goodwill, net                                          194,523        194,523
 Intangible Assets, net                               1,764,464      2,218,504
 Other Assets                                            16,092         16,092
  Total Other Assets                                  9,421,702      9,433,766
     Total Assets                                   $69,358,835    $66,472,252

        LIABILITIES AND STOCKHOLDERS' EQUITY
LIABILITIES
Current Liabilities
 Accounts Payable                                   $ 2,367,713    $ 2,750,251
 Other Accrued Expenses                               2,713,470      1,973,154
 Customer Deposits                                    3,009,541      2,978,023
  Total Current Liabilities                           8,090,724      7,701,428
Noncurrent Liabilities
 Deferred and Other Noncurrent Liabilities              846,859        707,769
 Accrued Pension Costs                                2,090,725      1,748,040
  Total Noncurrent Liabilities                        2,937,584      2,455,809
     Total Liabilities                               11,028,308     10,157,237

STOCKHOLDERS' EQUITY
 Common Stock     2002              2001
  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                      12,921,577     12,903,610
 Retained Earnings
  Balance, Beginning                                 55,237,713     59,977,002
  Net Income                                          2,469,535     (4,083,810)
  Dividends - Cash 2002 and 2001                       (491,498)      (655,479)
  Balance, End                                       57,215,750     55,237,713
 Accumulated Other Comprehensive Income              (1,344,222)    (1,374,300)
   Sub-total                                         70,331,098     68,305,016
 Treasury Stock
  2002-43,368 Class A shares;324,565 Class B shares (12,000,571)          --
  2001-43,368 Class A shares;324,304 Class B shares      --        (11,990,001)
   Total Stockholders' Equity                        58,330,527     56,315,015
    Total Liabilities and Stockholders' Equity      $69,358,835    $66,472,252

                                       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:
                                  9/30/2002  9/30/2001   9/30/2002   9/30/2001

CASH FLOWS FROM OPERATING
ACTIVITIES
 Net income (loss)               $  528,362 $ (263,425) $2,469,535 $(4,454,198)
 Adjustments to reconcile net
 income (loss) to net cash
  provided by operating
   activities
 Depreciation and amortization      691,750    655,515   2,111,205   2,257,931
 Deferred income tax benefits        (2,323)    39,246      16,708      69,147
 Loss from impairment of
  VIR, Inc. goodwill,
  included in operating
  expenses                            --         --            --    1,400,000
 Minority interest in
  consolidated subsidiaries           --         --            --       33,275
 Change in assets and liabilities
  Accounts receivable             1,876,816 (2,787,901)  2,128,316    (504,562)
  Inventories                       470,815  1,329,979     959,815   2,389,393
  Income taxes prepaid
   and receivable                   810,699   (161,762)    531,921  (3,145,505)
  Prepaid expenses                  108,820    157,945     (55,173)   (242,795)
  Prepaid pension costs               --        38,047         --        7,080
  Accounts payable                 (216,733)   706,004    (382,538)   (862,762)
  Accrued expenses                  315,319     11,094     740,316    (653,057)
  Customer deposits                 (37,721)    24,982      31,518      26,257
  Accrued Pension Costs             169,242       --       342,685         --
  Deferred and other noncurrent
   liabilities                       46,371     34,853     139,090     104,559
    Net Cash Provided by (Used
     In) Operating Activities     4,761,417   (215,423)  9,033,398  (3,575,237)

CASH FLOW FROM INVESTING
 ACTIVITIES
  Additions to goodwill and
   intangible assets                (27,000)      --       (29,780)   (156,243)
  Increase in note receivable         --          --      (400,184)   (399,058)
  Net additions to plant and
   equipment                       (566,046)   (63,479) (1,513,296) (1,052,376)
  Increase in cash value of
   life insurance                   (40,416)   (47,783)    (40,416)    (47,783)
  Net (purchase) or sale of
   short-term investments        (7,348,328)   208,801  (5,552,630) 12,732,933
    Net Cash (Used in) Provided
     by Investing Activities     (7,981,790)    97,539  (7,536,306) 11,077,473

CASH FLOWS FROM FINANCING
ACTIVITIES
  Proceeds from bank loans            --          --          --     3,300,000
  Repayment of bank loans             --          --          --   (12,000,000)
  Proceeds from sale of
   subsidiary stock                  15,927       --        17,967      96,333
  Reacquired Class B common
   shares                           (10,570)      --       (10,570)     (6,891)
  Dividends paid in cash           (163,808)  (163,865)   (491,498)   (491,615)
  Subsidiary company stock
   reacquired from
    minority shareholders             --      (350,603)       --      (400,053)
    Net Cash Used in Financing
     Activities                    (158,451)  (514,468)   (484,101) (9,502,226)

NET (DECREASE) INCREASE IN CASH  (3,378,824)  (632,352)  1,012,991  (1,999,990)

CASH, BEGINNING                   8,841,813  1,344,730   4,449,998   2,712,368

CASH, ENDING                     $5,462,989 $  712,378  $5,462,989  $  712,378

             SUPPLEMENTAL DISCLOSURES OF CASH FLOWS INFORMATION
Cash paid (refunded) for:
   Income Taxes                   $(584,699)$   77,777  $  526,079  $  319,777
   Interest                       $   --    $     --    $     --    $  315,084

                         See accompanying notes.
<PAGE>
                    ALLEN ORGAN COMPANY AND SUBSIDIARIES
                 NOTES TO CONSOLIDATED 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  considered  necessary  for   a   fair
  presentation  of  the interim financial statements.  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 2001 Annual Report on Form 10-K.

2.New Accounting Standards
  Effective  January  1, 2002, the Company adopted the following  Statements
  issued  by  the  Financial Accounting Standards Board  (FASB)  neither  of
  which had a material affect on the Company's financial statements.

     SFAS 142, "Goodwill and Other Intangible Assets" - replaces the
      requirement to amortize intangible assets with indefinite lives and
      goodwill with a requirement for an impairment test.  The amount of
      goodwill amortization included in the operating expenses for the
      three and nine months ended September 30, 2001 was $6,732 and
      $71,546, respectively.

     SFAS 144, "Accounting for the Impairment or Disposal of Long-Lived
      Assets" - Establishes one accounting model, used for long-lived
      assets to be held and used, disposed of by sale or otherwise
      disposed.

  In  June  2002,  the  FASB issued SFAS No. 146, "Accounting  for  Exit  or
  Disposal  Activities."   SFAS 146 addresses the  recognition,  measurement
  and  reporting  of  costs  associated with exit and  disposal  activities,
  including  restructuring activities.  SFAS 146 is effective  for  exit  or
  disposal  activities that are initiated after December 31, 2002.  Adoption
  of  SFAS  146  is  not  expected to have an  impact  on  the  consolidated
  financial position or results of operations of the Company.

3.Stock Option Plan
  On  July  25,  2002,  the Company adopted the Allen  Organ  Company  Stock
  Option  Plan  to  encourage  stock ownership  by  certain  key  employees.
  During  the third quarter of 2002, the Company granted options to purchase
  12,000 shares of the Company's Class B stock, at the fair market value  on
  the  date of grant.  These options were not included in computing  earning
  per share because their effect was antidilutive.


ITEM 2:  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS
AND RESULTS OF OPERATIONS.

Liquidity and Capital Resources:
    Cash flows from operating activities increased during the three and nine
months  ended September 30, 2002 when compared to the same period  in  2001,
due to higher operating income, income tax refunds and decreases in accounts
receivable in the Data Communications segment.

    Cash  flows from investing activities were used to purchase  short  term
investments  and  property  and  equipment  during  the  nine  months  ended
September  30,  2002,  including  approximately  $900,000  in  the   Musical
Instruments  segment,  $100,000  in the Electronic  Assemblies  segment  and
$500,000  in  the  Data Communications segment.  For the nine  months  ended
September 30, 2001 cash flows from investing activities were provided by the
liquidation of short term investments which were used to repay bank loans.

Results of Operations:
Sales and Operating Income
                           For the 3 Months Ended:    For the 9 Months Ended:
                           9/30/2002    9/30/2001     9/30/2002     9/30/2001
Net Sales to
 Unaffiliated Customers
   Musical Instruments   $ 5,778,976   $ 5,976,634   $18,701,819   $18,208,419
   Data Communications     8,130,042     7,960,398    25,654,556    16,770,366
   Electronic Assemblies   1,486,132     1,134,936     3,582,948     7,401,992
   Audio Equipment           310,558       313,902     1,147,606     1,383,785
    Total                $15,705,708   $15,385,870   $49,086,929   $43,764,562

 Intersegment Sales
   Musical Instruments   $   133,553   $    10,260   $   298,699   $    51,087
   Data Communications           --            136         --          193,574
   Electronic Assemblies      49,063           --        131,540          --
   Audio Equipment            13,151        22,081        71,385        41,482
    Total                $   195,767   $    32,477   $   501,624   $   286,143

 Income (Loss) from Operations
   Musical Instruments   $   154,023   $ 1,170,937   $ 1,799,900   $ 1,846,125
   Data Communications       525,480      (972,644)    1,997,708    (9,006,780)
   Electronic Assemblies      50,254      (175,962)     (298,208)      257,670
   Audio Equipment          (165,797)     (397,274)     (407,885)     (706,944)
    Total                $   563,960   $  (374,943)  $ 3,091,515   $(7,609,929)

Musical Instruments Segment
    Sales  decreased  $197,658 and increased $493,400 respectively  for  the
three  and  nine months ended September 30, 2002 when compared to  the  same
periods in 2001.  While the order rate for the first nine months of 2002 was
slightly lower than the same period in 2001, sales for the first nine months
of  2002 were higher due to shipments made against the order backlog.   This
segment  has been negatively affected by lower stock market valuations  that
affect   consumer  confidence  as  well  as  their  donations  to  religious
institutions.   Religious  institutions  are  a  primary  market  for   this
segment's products.

    The gross profit percentage decreased to 23% and 30% respectively during
the  three and nine months ended September 30, 2002 from 40% and 31% in  the
same  periods  of  2001.  These decreases are due to higher operating  costs
including  employee  pension expense and lower  absorption  of  fixed  costs
related  to  planned  decreases  in  the level  of  inventory  necessitating
slightly lower levels of production.

    Selling,  general and administrative, research and development  expenses
increased slightly during the three and nine months ended September 30, 2002
when compared to the same periods in 2001.

    The  Company's  pension expense has increased due  to  lower  investment
returns  realized  in  the  Company's defined benefit  pension  plans.   The
Company has reduced its long-term rate of return assumption in both  of  its
defined  benefit  pension  plans due to lower  projected  future  investment
returns  and  expects  that pension related costs will  increase  in  future
years.

Data Communications Segment
    Sales increased $169,644 and $8,884,190 respectively, for the three  and
nine  months ended September 30, 2002 when compared to the same  periods  in
2001.   The 2002 sales increased due to new product introductions  and  from
redirection of the Company's sales and marketing efforts away from CLECs  to
other Data Communications markets.

   Gross profit margins increased to 51.3% and 52.8% respectively during the
three  and nine months ended September 30, 2002 from 36.7% and 34.3%  during
the same periods in 2001 due to the higher sales volume over which to absorb
fixed costs and changes in product mix.  The gross margins for the three and
nine  months  ended September 30, 2001 were negatively affected by  $819,000
and  $1,539,000 respectively, of additional inventory valuation  adjustments
recorded  at  VIR,  Inc.  (VIR)  for  slow  moving  and  obsolete  inventory
associated with discontinued product lines.

    Sales and marketing expenditures decreased approximately $218,000  (12%)
and $685,000 (12%) during the three and nine months ended September 30, 2002
when  compared  to the same periods in 2001 primarily due to cost  reduction
programs.

    General and administrative expenses for the three months ended September
30,  2002  were approximately equal to the same period in 2001 and decreased
approximately $300,000 (12%) during the nine months ended September 30, 2002
when  compared  to  the  same  period in  2001.   Research  and  development
expenditures  decreased  approximately  $103,000  (6%)  and  $386,000   (7%)
respectively  for the three and nine months ended September  30,  2002  when
compared to the same periods in 2001.  These decreases are primarily due  to
the  combination  of  the VIR operations into Eastern Research,  Inc.  (ERI)
during 2001 and an overall reduction in personnel.

    The  combination  of  increased sales, higher gross  margins  and  lower
operating  costs resulted in operating income of approximately $525,000  and
$1,997,000,  respectively for the three and nine months ended September  30,
2002 for this segment compared to large operating losses in the same periods
of  2001.   The  2001  operating  losses were also  negatively  affected  by
inventory valuation adjustments, plant closing costs, and a charge to  write
down  the  goodwill  and  intangible assets of  VIR  totaling  $819,000  and
$3,469,000  for  the  three  and  nine  months  ended  September  30,  2001,
respectively.  Future sales visibility remains limited throughout  the  Data
Communications  market  that ERI serves with many companies  that  buy  Data
Communications  equipment  continuing to  lower  their  capital  expenditure
spending   for   such  equipment.   These  factors,  along  with   continued
uncertainty  in  completing  sales to larger  accounts,  create  significant
uncertainty of operating results in future quarters.

Electronic Assemblies Segment
     Sales  increased  $351,196  during  the  third  quarter  and  decreased
$3,819,044 during the nine months ended September 30, 2002 when compared  to
the  same periods in 2001.  The increase in sales for the three months ended
September 30, 2002 is due to higher order rates from some existing customers
and  the  addition  of new customers.  The decrease in sales  for  the  nine
months  was due to the severe economic slowdown that affected the  Company's
contract  manufacturing customers.  Future sales visibility remains  limited
for this segment.

    Gross  profit  margin for the third quarter was 8.7% and  for  the  nine
months ended September 30, 2002 was a loss of approximately $(44,000)  (1%).
Gross profit margins for the three and nine months ended September 30,  2001
were  a  loss  of  approximately $(60,000) (5%) and a  gross  profit  of  8%
respectively.

    Selling,  general  and administrative expenses for the  three  and  nine
months ended September 30, 2002 decreased slightly when compared to the same
periods in 2001.

Audio Equipment Segment
    Sales decreased $3,344 and $236,179 for the three and nine months  ended
September 30, 2002 when compared to the same periods in 2001.  Gross  profit
margins  were  23% and 24% respectively in the three and nine  months  ended
September 30, 2002.

    Selling, general and administrative costs decreased during the three and
nine  months  ended September 30, 2002 when compared to the same  period  in
2001.

    Legacy  Audio  has  historically sold  its  products  through  a  direct
marketing program.  This method of distribution limited Legacy's ability  to
penetrate  the broader market.  Legacy has been implementing  a  program  to
distribute  its  products through a more traditional  dealer  network.   The
Company has added independent retail dealers and will continue to do so in a
conservative manner to build a quality dealer network.  During this  period,
Legacy  has  been  shifting  marketing  resources  to  the  new  method   of
distribution.  This results in Legacy receiving a lower price  per  sale  to
allow the dealers to realize a retail markup.  The lower product prices that
Legacy  receives are in part offset by eliminating Legacy's direct marketing
expense  that is not required in the new sales model.  The general  economic
slowdown  has  affected the sales for certain consumer goods  including  the
Company's Legacy products.

   Legacy's speaker cabinets are now manufactured at the Company's Macungie,
PA  plant.  During July 2002 Legacy's sales offices were re-located  to  the
Macungie facility.  The effect of this consolidation was immaterial.

Other Income and Expense
    Investment  income  increased slightly during  the  three  months  ended
September  30, 2002 when compared to the same periods in 2001 due to  higher
invested  balances and decreased during the nine months ended September  30,
2002  due to lower invested balances and lower rates of return available  on
invested funds.

Income Taxes
    The tax provision for the three and nine months ended September 30, 2002
are  based on the estimated effective tax rate for the year, which  is  less
than the statutory rate due to tax credits and exempt income.

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 2001 annual report
   on form 10-K.

ITEM 4.  CONTROLS AND PROCEDURES.
    Within  ninety  days prior to the filing of this Report,  the  Company's
Chief   Executive  Officer  and  Chief  Financial  Officer   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, as of the date  of  the  evaluation,  the
Company's  disclosure  controls  are effective.   Since  the  date  of  this
evaluation, there have been no significant changes in the Company's internal
controls or in other factors that could significantly affect those controls.

PART II    OTHER INFORMATION
   Item 4.   Submission of Matters to a Vote of Security Holders
   (a)       Special Meeting: July 25, 2002
   (b)        In  addition to the waiver of reading of the minutes  of  the
        prior  meeting, the shareholders ratified the adoption of the Allen
        Organ  Company Stock Option Plan.  All resolutions were adopted  by
        the vote of all shareholders present, in person or proxy.

   Item 6.     Exhibits and Reports on Form 8-K
   (a)  Exhibits
        Exhibit No.   Description
        10.1          Allen Organ Company Stock Option Plan
        99.1          Certification Pursuant to 18 U.S.C. Section 1350,
                      as Adopted Pursuant to Section 906 of the
                      Sarbanes-Oxley Act of 2002

        99.2          Certification Pursuant to 18 U.S.C. Section 1350,
                      as Adopted Pursuant to Section 906 of the
                      Sarbanes-Oxley Act of 2002

   (b)                No  reports  on Form 8-K were filed during  the  quarter
                       ended September 30, 2002.

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 7, 2002                /s/STEVEN MARKOWITZ
                                     Steven Markowitz, President and Chief
                                     Executive Officer

Date:November 7, 2002                /s/NATHAN S. ECKHART
                                     Nathan S. Eckhart, Vice President-Finance,
                                     Chief Financial and Principal Accounting
                                     Officer
<PAGE>
                    ALLEN ORGAN COMPANY AND SUBSIDIARIES

   Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

I, Steven Markowitz, certify that:
1.   I have reviewed this quarterly report on Form 10-Q of Allen Organ
  Company;
2.    Based  on  my  knowledge, this quarterly report does not  contain  any
  untrue  statement  of  a material fact or omit to state  a  material  fact
  necessary to make the statements made, in light of the circumstances under
  which such statements were made, not misleading with respect to the period
  covered by this quarterly report;
3.    Based  on  my knowledge, the financial statements, and other financial
  information  included  in this quarterly report,  fairly  present  in  all
  material respects the financial condition, results of operations and  cash
  flows  of  the  registrant as of, and for, the periods presented  in  this
  quarterly report;
4.    The  registrant's other certifying officers and I are responsible  for
  establishing and maintaining disclosure controls and procedures (as defined
  in Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:
   a)designed such disclosure controls and procedures to ensure that
      material information relating to the registrant, including its
      consolidated subsidiaries, is made known to us by others within those
      entities, particularly during the period in which this quarterly
      report is being prepared;
   b)evaluated  the  effectiveness of the registrant's  disclosure  controls
      and  procedures as of a date within 90 days prior to the  filing  date
      of this quarterly report (the "Evaluation Date"); and
   c)presented   in  this  quarterly  report  our  conclusions   about   the
      effectiveness of the disclosure controls and procedures based  on  our
      evaluation as of the Evaluation Date;
5.    The registrant's other certifying officers and I have disclosed, based
  on  our most recent evaluation, to the registrant's auditors and the audit
  committee  of  registrant's board of directors (or persons performing  the
  equivalent function):
   a)all  significant  deficiencies in the design or operation  of  internal
      controls  which  could  adversely affect the registrant's  ability  to
      record,  process,  summarize  and  report  financial  data  and   have
      identified  for the registrant's auditors any material  weaknesses  in
      internal controls; and
   b)any  fraud, whether or not material, that involves management or  other
      employees  who  have  a significant role in the registrant's  internal
      controls; and
6.   The registrant's other certifying officers and I have indicated in this
  quarterly report whether or not there were significant changes in internal
  controls  or  in  other factors that could significantly  affect  internal
  controls subsequent to the date of our most recent evaluation, including any
  corrective  actions with regard to significant deficiencies  and  material
  weaknesses.


/s/STEVEN MARKOWITZ
Steven Markowitz
Chief Executive Officer
November 7, 2002

<PAGE>

                    ALLEN ORGAN COMPANY AND SUBSIDIARIES

   Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

I, Nathan S. Eckhart, certify that:
1.   I have reviewed this quarterly report on Form 10-Q of Allen Organ
  Company;
2.    Based  on  my  knowledge, this quarterly report does not  contain  any
  untrue  statement  of  a material fact or omit to state  a  material  fact
  necessary to make the statements made, in light of the circumstances under
  which such statements were made, not misleading with respect to the period
  covered by this quarterly report;
3.    Based  on  my knowledge, the financial statements, and other financial
  information  included  in this quarterly report,  fairly  present  in  all
  material respects the financial condition, results of operations and  cash
  flows  of  the  registrant as of, and for, the periods presented  in  this
  quarterly report;
4.    The  registrant's other certifying officers and I are responsible  for
  establishing and maintaining disclosure controls and procedures (as defined
  in Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:
   a)designed such disclosure controls and procedures to ensure that
      material information relating to the registrant, including its
      consolidated subsidiaries, is made known to us by others within those
      entities, particularly during the period in which this quarterly
      report is being prepared;
   b)evaluated  the  effectiveness of the registrant's  disclosure  controls
      and  procedures as of a date within 90 days prior to the  filing  date
      of this quarterly report (the "Evaluation Date"); and
   c)presented   in  this  quarterly  report  our  conclusions   about   the
      effectiveness of the disclosure controls and procedures based  on  our
      evaluation as of the Evaluation Date;
5.    The registrant's other certifying officers and I have disclosed, based
  on  our most recent evaluation, to the registrant's auditors and the audit
  committee  of  registrant's board of directors (or persons performing  the
  equivalent function):
   a)all  significant  deficiencies in the design or operation  of  internal
      controls  which  could  adversely affect the registrant's  ability  to
      record,  process,  summarize  and  report  financial  data  and   have
      identified  for the registrant's auditors any material  weaknesses  in
      internal controls; and
   b)any  fraud, whether or not material, that involves management or  other
      employees  who  have  a significant role in the registrant's  internal
      controls; and
6.   The registrant's other certifying officers and I have indicated in this
  quarterly report whether or not there were significant changes in internal
  controls  or  in  other factors that could significantly  affect  internal
  controls subsequent to the date of our most recent evaluation, including any
  corrective  actions with regard to significant deficiencies  and  material
  weaknesses.


/s/NATHAN S. ECKHART
Nathan S. Eckhart
Chief Financial Officer
November 7, 2002