FORM 10-QSB

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                   QUARTERLY REPORT UNDER SECTION 13 OR 15 (d)
                     OF THE SECURITIES EXCHANGE ACT OF 1934


For Quarter Ended March 31, 1997


Commission File Number 1-8635

                          AMERICAN MEDICAL ALERT CORP.
             (Exact Name of Registrant as Specified in its Charter)

            New York                                             11-2571221
(State or other jurisdiction of                                (I.R.S. Employer
incorporation or organization)                           Identification Number)
                                               
                3265 Lawson Boulevard, Oceanside, New York 11572
                    (Address of principal executive offices)
                                   (Zip Code)

                                 (516) 536-5850
              (Registrant's telephone number, including area code)

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 the number of shares  outstanding  of each of the  issuer's  classes of
common stock, as of the latest  practicable  date:  5,832,814 shares of $.01 par
value common stock as of May 13, 1997.


                                                                       
<PAGE>



                          AMERICAN MEDICAL ALERT CORP.




                                   INDEX                                   PAGE

Part I Financial Information

             Condensed Balance Sheets for March 31, 1997
             and December 31, 1996                                         1

             Condensed Statements of Income for the
             Three Months Ended March 31, 1997 and 1996                    2

             Condensed Statements of Cash Flows for
             the Three Months Ended March 31, 1997 and 1996            3 - 4

             Notes to Condensed Financial Statements                       5

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

Part II     Other Information                                              7

                                                                      
<PAGE>
Item 1. Financial Statements.
        --------------------

                          AMERICAN MEDICAL ALERT CORP.
                            CONDENSED BALANCE SHEETS
<TABLE>
<CAPTION>
                                     ASSETS

                                                                                March 31, 1997                Dec. 31, 1996*
                                                                                  (Unaudited)
                                                                                  -----------                 --------------
CURRENT ASSETS:
<S>                                                                               <C>                           <C>         
            Cash                                                                  $    391,402                  $    301,013
            Accounts and notes receivable
            (net of allowance for doubtful accounts of $30,000 in '97 & '96)         1,329,606                     1,327,799
            Inventory                                                                1,161,296                     1,171,021
            Prepaid expenses and other current assets                                   98,192                       137,247
            Deferred income tax benefit                                                 54,000                        54,000
                                                                                  ------------                  ------------

            Total Current Assets                                                     3,034,496                     2,991,080
                                                                                  ------------                  ------------

INVENTORY OF MEDICAL DEVICES HELD FOR LEASE - AT COST                                  637,000                       637,000
                                                                                  ------------                  ------------

NOTES RECEIVABLE                                                                        15,241                        15,956
                                                                                  ------------                  ------------

FIXED ASSETS:
            (Net of accumulated depreciation and amortization)                       3,126,537                     3,115,110
                                                                                  ------------                  ------------

OTHER ASSETS                                                                            25,367                        24,868
                                                                                  ------------                  ------------

TOTAL ASSETS                                                                      $  6,838,641                  $  6,784,014
                                                                                  ============                  ============

                      LIABILITIES AND SHAREHOLDERS' EQUITY

CURRENT LIABILITIES:
            Accounts payable                                                      $    101,240                  $    192,707
            Accrued expenses                                                           232,042                       311,954
            Taxes payable                                                               46,737                        16,464
            Current portion of long-term debt                                            9,458                         9,182
                                                                                  ------------                  ------------
            Total Current Liabilities                                                  389,477                       530,307

DEFERRED INCOME TAX LIABILITY                                                          258,000                       258,000
NOTE PAYABLE BANK                                                                      450,000                       450,000
LONG-TERM DEBT - LESS CURRENT MATURITIES                                                 9,379                        11,849
                                                                                  ------------                  ------------
            Total Liabilities                                                        1,106,856                     1,250,156
                                                                                  ------------                  ------------
COMMITMENTS AND CONTINGENT LIABILITIES

SHAREHOLDERS' EQUITY
            Common  stock - $.01 par  value;  authorized  -  10,000,000  shares;
            issued - 5,852,589 shares in 1997
            and 5,843,246 shares in 1996                                                58,525                        58,432
            Additional paid-in capital                                               4,414,478                     4,391,990
            Retained Earnings                                                        1,364,814                     1,189,468
                                                                                  ------------                  ------------
                                                                                     5,837,817                     5,639,890
            Less 43,910 shares in 1997 & 1996 of treasury stock, at cost             (106,032)                     (106,032)
                                                                                  ------------                  ------------
            Total Shareholders'  Equity                                              5,731,785                     5,533,858
                                                                                  ------------                  ------------

TOTAL LIABILITIES AND SHAREHOLDERS'  EQUITY                                       $  6,838,641                  $  6,784,014
                                                                                  ============                  ============
See accompanying notes to condensed financial statements.
* Derived from audited financial statements.

</TABLE>
                                        1
<PAGE>

                          AMERICAN MEDICAL ALERT CORP.

                         CONDENSED STATEMENTS OF INCOME
                                   (Unaudited)

<TABLE>
<CAPTION>


                                                                    Three months Ended March 31,
                                                                       1997                1996
                                                                       ----                ----
Revenues:
<S>                                                            <C>                 <C>
            Services                                           $  1,615,765        $  1,479,256
            Product sales                                           114,575             171,890
                                                               ------------        ------------
                                                                  1,730,340           1,651,146
                                                               ------------        ------------
Costs  and Expenses (Income):
            Costs related to services                               591,292             474,713
            Costs of products sold                                  107,399             110,451
            Selling, general and
            administrative expenses                                 704,819             645,796
            Interest expense                                         12,830              15,111
            Other income                                              (346)                 -0-
                                                               ------------        ------------
                                                                  1,415,994           1,246,071
                                                               ------------        ------------
Income before provision for income
taxes                                                               314,346             405,075

Provision for income taxes                                          139,000             178,000
                                                               ------------        ------------



NET INCOME                                                     $    175,346        $    227,075
                                                               ============        ------------

Net income per share                                           $        .03        $        .04
                                                               ------------        ------------
Weighted average number of
common shares outstanding (Note 3)                                5,900,101           5,742,788
                                                               ============        ============


See accompanying notes to condensed financial statements.
</TABLE>

                                        2

<PAGE>






                          AMERICAN MEDICAL ALERT CORP.

                       CONDENSED STATEMENTS OF CASH FLOWS
                                   (Unaudited)

<TABLE>
<CAPTION>

                                                                                 Three Months Ended March 31,
                                                                                   1997                      1996
                                                                                   ----                      ----
Cash Flows From Operating Activities:
<S>                                                                        <C>                        <C>        
            Net Income                                                     $    175,346               $   227,075

            Adjustments to reconcile net income to
               net cash provided by operating activities

            Depreciation and amortization                                       171,144                   148,773
            Loss on unrecovered leased medical equipment                         22,246                       -0-
            Change in Assets and Liabilities:
            (Increase) in receivables                                           (1,092)                  (11,094)
            Decrease (Increase)  in inventory                                     9,725                 (178,552)
            (Increase) Decrease in prepaid expenses
               and other assets                                                  38,556                   120,582
            (Decrease) in accounts payable,
               accrued expenses and taxes payable                               141,106                 (137,312)
                                                                           ------------               -----------

Net Cash Provided by Operating Activities                                       274,819                   169,472
                                                                           ------------               -----------

Cash Flows from Investing Activities:
            Expenditures for fixed asset                                      (204,817)                 (233,797)
                                                                           ------------               -----------


Net Cash (Used In) Investing Activities                                       (204,817)                 (233,797)
                                                                           ------------               -----------


Cash Flows from Financing Activities:
            Repayment of loans payable                                         ( 2,194)                  ( 1,839)
            Net Proceeds upon exercise of stock options                          22,581                     3,741
                                                                           ------------               -----------


Net Cash  Provided by Financing Activities                                       20,387                     1,902
                                                                           ------------               -----------

See accompanying notes to condensed financial statements.

</TABLE>

                                        3

<PAGE>



                          AMERICAN MEDICAL ALERT CORP.

                 CONDENSED STATEMENTS OF CASH FLOWS (Continued)

                                   (Unaudited)

<TABLE>
<CAPTION>


                                                                 Three Months Ended March 31,
                                                                 ----------------------------
                                                                   1997                 1996
                                                                   ----                 ----


<S>                                                         <C>                  <C>        
            Net Increase (Decrease)  in Cash                $    90,389          $  (62,423)

            Cash, Beginning of Period                           301,013              319,989
                                                            -----------          -----------

            Cash, End of Period                             $   391,402          $   257,566
                                                            ===========          ===========



SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:



CASH PAID DURING THE PERIOD
FOR INTEREST                                               $    12,830           $    15,111
                                                           ===========           ===========


CASH PAID DURING THE PERIOD
FOR INCOME TAXES                                           $   108,727           $    60,134
                                                           ===========           ===========


</TABLE>


See accompanying notes to condensed financial statements.



                                        4
<PAGE>



                          AMERICAN MEDICAL ALERT CORP.

                     Notes to Condensed Financial Statements
                                   (Unaudited)


1.   General:

     These financial statements should be read in conjunction with the financial
     statements  and notes thereto for the year ended December 31, 1996 included
     in the Company's Annual Report on Form 10-KSB.

2.   Results of Operations:

     In  the  opinion  of  management,   the  accompanying  unaudited  condensed
     financial  statements  contain all adjustments  (consisting  only of normal
     recurring  accruals)  necessary to present fairly the financial position as
     of March 31, 1997,  and the results of operations and of cash flows for the
     three months ended March 31, 1997 and 1996.

     The accounting  policies used in preparing these  financial  statements are
     the same as those described in the December 31, 1996 financial statements.

     The results of operations for the three months ended March 31, 1997 are not
     necessarily  indicative of the results to be expected for any other interim
     period or for the full year.

3.   Income Per Share:

     In February 1997, the Financial Accounting Standards Board issued Statement
     of Financial  Accounting  Standards ("SFAS") No.128,  "Earnings per Share,"
     which  changes the  methodology  of  calculating  earnings per share.  SFAS
     No.128 requires the disclosure of diluted  earnings per share regardless of
     its difference  from basic  earnings per share.  The company plans to adopt
     SFAS No. 128 in December 1997.  Early  adoption is not  permitted.  Had the
     company  adopted SFAS No. 128 as of March 31,  1997,  the related per share
     disclosure for both basic and diluted  earnings per share would have been $
     .03 for the three  months  ended March 31, 1997 and $ .05 and $ .04 for the
     same period for 1996.









                                        5

<PAGE>



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

The following  discussion and analysis  provides  information  which  management
believes is relevant to an assessment and understanding of the Company's results
of  operations  and  financial  condition.  The  discussion  should  be  read in
conjunction with the consolidated  financial  statements contained in the latest
Annual Report dated December 31, 1996.

This  discussion  contains  forward-looking  statements  which,  in  addition to
assuming a  continuation  of the degree and timing of customer  utilization  and
rate of renewals of contracts with the Company at historical levels, are subject
to a number of known and unknown  risks that,  in addition to general  economic,
competitive  and  other  business   conditions,   could  cause  actual  results,
performance  and  achievements  to differ  materially  from those  described  or
implied in the forward-looking statements.

Liquidity and Capital Resources
-------------------------------

On March 27, 1997, the Company  renegotiated  its $1,500,000  credit note (based
upon 75% of eligible accounts  receivable and 25% of inventory,  as defined) and
extended it until April 30, 1998. As of May 13, 1997,  $350,000 was  outstanding
under  this  note.  The  Company's  working  capital  on  March  31,  1997 was $
2,645,019.  During  1997  the  Company  anticipates  that it will  make  capital
investments of approximately $1,000,000 of which approximately $186,000 has been
expended  through  March 31, 1997 for the purchase and  production of additional
systems  which the Company  intends to rent. As a result,  the Company  believes
that its present cash and working  capital  position is  sufficient  in order to
meet its financial requirements for at least the ensuing twelve months.

Results of Operations
---------------------

Revenue from  services  increased  $136,509 for the three months ended March 31,
1997 as compared to the same  period in 1996,  an increase of 9%. This  increase
resulted from  expansion of the Company's  customer base for monthly  monitoring
and leasing services. Costs related to services for the three months ended March
31, 1997 and 1996 were 37% and 32%, respectively.  The increase in costs was due
to a write off of unrecoverable units and reserves for repairs.

Revenue from product  sales  decreased  $57,315 for the three months ended March
31,  1997 as  compared  to the same  period in 1996,  a  decrease  of 33%.  This
decrease  was  primarily  due to the  decrease  in  sales  to  distributors  and
retirement  communities.  The gross profit on product sales for the three months
ended  March  31,  1997  and 1996 was 6% and  36%,  respectively.  Gross  profit
declined as a result of increased fixed production costs.

Interest  expense for the three months ended March 31, 1997 and 1996 was $12,830
and  $15,111,  respectively.  Selling,  general and  administrative  expenses as
compared as a percentage of total  revenues for the three months ended March 31,
1997 and 1996 were 41% and 39% respectively.  The increase in costs in 1997 were
due to  expansion  of the  Illinois  office  and  the  growth  of the  Company's
infrastructure.

                                        6

<PAGE>




                           PART II - OTHER INFORMATION



Item 6. Exhibit and Reports on Form 8-K.


(a)  Exhibits:

        27.  Financial Data Schedule


(b)  Reports on Form 8-K:

        No reports on Form 8-K were filed.

                                        7

<PAGE>




                                   SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of 1934, the Company
has duly  caused  this  report  to be signed  on its  behalf by the  undersigned
thereunto duly authorized.





                                  AMERICAN MEDICAL ALERT CORP.



Dated:  May 13, 1997              By:  /s/  Howard M. Siegel
                                     ------------------------------
                                     Howard M. Siegel
                                     President & Chief Operating Officer



                                  By:  /s/  Corey M. Aronin
                                     ------------------------------
                                     Corey M. Aronin
                                     Chief Financial Officer