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 September 30, 1995      


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: 5,504,074 shares of $.01 par
value common stock as of November 13 , 1995.

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                          AMERICAN MEDICAL ALERT CORP.




                              INDEX                                     PAGE


Part  I     Condensed Balance Sheets for September 30, 1995 
            and December 31, 1994                                       1
            
            Condensed Statements of Income for the
            Nine Months Ended September 30, 1995 and 1994               2

            Condensed Statements of Income for the
            Three Months Ended September 30, 1995 and 1994              3

            Condensed Statements of Cash Flows for 
            the Nine Months Ended September 30, 1995 and 1994           4-5
    
            Notes to Condensed Financial Statements                     6

            Management's Discussion and Analysis of
            Financial Condition and Results of Operations               7-8

Part II     Other Information                                           9
































                                       <PAGE>



                          AMERICAN MEDICAL ALERT CORP.
                            CONDENSED BALANCE SHEETS

                                     ASSETS
<TABLE>
<CAPTION>                           
                                                                        
                                   Sept.30, 1995           Dec. 31, 1994*
                                     (Unaudited)
<S>                                     <C>                     <C>
CURRENT ASSETS:
 Cash                                   $243,825                $157,435
 Accounts and notes receivable
  (net of allowance for doubtful
  accounts of $30,000 in '95 & '94)    1,439,923               1,281,067
 Inventory                             1,180,084               1,084,385
 Prepaid expenses and other
  current assets                         104,904                  42,744
 Deferred income tax benefit              52,000                 173,000

 Total Current Assets                  3,020,736               2,738,631
                                       ---------               ---------
NOTES RECEIVABLE                             -0-                  16,391

FIXED ASSETS:
 (Net of accumulated depreciation
  and amortization)                    2,424,097               2,206,882

OTHER ASSETS                              26,696                  21,489
                                       ---------               ---------
TOTAL                                 $5,471,529              $4,983,393
                                       =========               =========

                      LIABILITIES AND SHAREHOLDERS' EQUITY

CURRENT LIABILITIES:
 Notes payable -bank                    $450,000                $550,000
 Accounts payable                        346,473                 455,369
 Accrued expenses                        231,378                 170,924
 Taxes payable                            57,000                  58,296
 Current portion of long-term debt         8,133                   9,162
                                       ---------               ---------
 Total Current Liabilities             1,092,984               1,243,751

DEFERRED INCOME TAX LIABILITY             80,000                  80,000
LONG-TERM DEBT -LESS CURRENT
 MATURITIES                               10,582                  13,276
                                       ---------               ---------
 Total Liabilities                     1,183,566               1,337,027

COMMITMENTS AND CONTINGENT LIABILITIES

SHAREHOLDERS' EQUITY
 Common stock -$.01 par value; 
  authorized - 10,000,000 shares;
  issued, and outstanding -
  5,504,074 shares in 1995 and
  5,462,712 shares in 1994.               55,040                  54,627
 Additional paid-in capital            4,087,949               4,069,384

 Retain Earnings (Deficit)               151,458               (471,161)
                                       ---------               ---------
                                       4,294,447               3,652,850
 Less 1,995 shares of treasury stock,
  at cost                                (6,484)                 (6,484)
                                       4,287,963               3,646,366
                                       ---------               ---------
TOTAL                                 $5,471,529              $4,983,393
                                       =========               =========

</TABLE>
See accompanying notes to condensed financial statements.
* Derived from audited financial statements



                                       -1-<PAGE>





                          AMERICAN MEDICAL ALERT CORP.

                         CONDENSED STATEMENTS OF INCOME
                                  (Unaudited)

<TABLE>
<CAPTION>
                                           Nine Months Ended September 30,     
                                            1995                    1994
                                            ----                    ----
<S>                                   <C>                     <C>
Revenues:                            
   Services                           $3,885,048              $3,302,925
   Product sales                         668,466                 588,035
                                       ---------               ---------
                                       4,553,514               3,890,960
                                       ---------               ---------
Cost and Expenses (Income):
   Costs related to services           1,303,161               1,120,791
   Costs of products sold                467,192                 361,130
   Selling, general and
    administrative expenses            1,675,099               1,445,630
   Interest expense                       42,510                  31,463
   Other income                            (355)                 (2,648)
                                       ---------               ---------
                                       3,487,607               2,956,366
                                       ---------               ---------
Income before provision for income
 taxes.                                1,065,907                 934,594

Provision for income taxes               443,288                 374,019
                                       ---------               ---------

NET INCOME                              $622,619                $560,575
                                       =========               =========
Net income per share                       $0.11                   $0.10
                                       =========               =========
Weighted average number of
 common shares outstanding (Note 3)    5,866,058               5,784,618
                                       =========               =========

</TABLE>
See accompanying notes to condensed financial statements


                                       -2-<PAGE>


                          AMERICAN MEDICAL ALERT CORP.

                         CONDENSED STATEMENTS OF INCOME
                                  (Unaudited)

<TABLE>
<CAPTION>
                                         Three months Ended September 30,      
                                            1995                    1994
                                            ----                    ----
<S>                                   <C>                     <C>
Revenues:
   Services                           $1,375,717              $1,206,891
   Product sales                         384,304                 194,396
                                       ---------               ---------
                                       1,760,021               1,401,287
                                       ---------               ---------
Cost and Expenses (Income):
   Costs related to services             532,828                 374,503
   Costs of products sold                213,686                  68,292
   Selling, general and
    administrative expenses              599,857                 456,812
   Interest expense                       13,114                  14,626
   Other income                             (64)                   (172)
                                       ---------               ---------
                                       1,359,421                 914,061
                                       ---------               ---------
Income before provision for income
 taxes.                                  400,600                 487,226

Provision for income taxes               160,300                 194,366
                                       ---------               ---------

NET INCOME                              $240,300                $292,860
                                       =========               =========
Net income per share                       $0.04                   $0.05
                                       =========               =========
Weighted average number of
 common shares outstanding (Note 3)    5,961,037               5,748,901
                                       =========               =========

</TABLE>

See accompanying notes to condensed financial statements

















                                       -3-<PAGE>


                          AMERICAN MEDICAL ALERT CORP.

                        CONDENSED STATEMENT OF CASH FLOWS
                                  (Unaudited)

<TABLE>
<CAPTION>
                                           Nine Months Ended September 30,     
                                            1995                    1994
                                            ----                    ----
<S>                                     <C>                     <C>
Cash Flows From Operating Activities:

 Net Income                             $622,619                $560,575
                                                
 Adjustments to reconcile net 
  income to net cash provided by 
  operating activities 
 Depreciation and amortization           375,389                 304,438

 Cash savings/charge equivalent to tax 
  benefit resulting from utilization
  of operating loss carry forwards       121,000                 307,000
 Issuance of common stock in
  connection with consulting services
  performed                                  -0-                  14,844
 Amortization of deferred charges            -0-                     730
 Change in Assets and Liabilities:
 (Increase) in receivables             (142,465)               (318,492)
 (Increase) decrease in inventory       (95,699)                 202,090
 (Increase) in prepaid expenses
  and other assets                      (67,367)               ( 51,239)
 (Decrease) increase in accounts
  payable, accrued expenses and
  taxes payable                         (49,738)                 292,249
                                      ----------              ----------
Net Cash Provided by Operating
 Activities                              763,739               1,312,195
                                      ----------              ----------
Cash Flows from Investing Activities:
 Expenditures for fixed assets         (592,604)             (1,730,073)
                                      ----------              ----------

Net Cash (Used In) Investing
 Activities                            (592,604)             (1,730,073)
                                      ----------              ----------
Cash Flows from Financing Activities:
 (Repayments of) net proceeds from bank
   borrowings                          (100,000)                 300,000
 Change in capital lease obligation          -0-                   4,240
 Repayment of long term debt             (3,723)                 (5,014)
 Proceeds upon exercise of stock options  18,978                  46,277
                                      ----------              ----------
Net Cash (Used In) Provided by Financing 
 Activities                             (84,745)                 345,503
                                      ----------              ----------
</TABLE>


See accompanying notes to condensed financial statements.



                                       -4-<PAGE>


                          AMERICAN MEDICAL ALERT CORP.

                 CONDENSED STATEMENTS OF CASH FLOWS (Continued)

                                  (Unaudited)


<TABLE>
<CAPTION>
                                           Nine Months Ended September 30,
                                            1995                    1994
                                            ----                    ----
 <S>                                    <C>                   <C>
 Net Increase (Decrease)in Cash          $86,390               $(72,375)

 Cash, Beginning of Period               157,435                 180,276
                                      ----------              ----------
 Cash, End of Period                    $243,825                $107,901
                                      ==========              ==========
</TABLE>

<TABLE>
<CAPTION>
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:


<S>                                     <C>                     <C>
CASH PAID DURING THE PERIOD
FOR INTEREST                             $42,510                 $31,463
                                      ==========              ==========

CASH PAID DURING THE PERIOD
FOR INCOME TAXES                        $323,584                 $23,020
                                      ==========              ==========

</TABLE>






See accompanying notes to condensed financial statements




















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                          AMERICAN MEDICAL ALERT CORP.

                    Notes to Condensed Financial Statements
                                  (Unaudited)


1.       General:

         These  financial  statements  should  be  read in conjunction with the
         notes  to  the  financial  statements  contained  in the latest annual
         report for the year ended December 31, 1994.
         
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 September 30, 1995, the condensed statements of income
         for  the  nine  and  three  month periods ended September 30, 1995 and
         1994,  and  the  statements  of  cash  flows for the nine months ended
         September 30, 1995 and 1994.

         The condensed statements of income for the nine and three month period
         ended September 30, 1995 are not necessarily indicative of the results
         to be expected for the full year.


3.       Income Per Share:

         Income  Per  Share  -Income  per  share is computed using the weighted
         average number of shares issued and committed for issuance during each
         period.  In  1995 and 1994, the dilutive effect of outstanding options
         and  warrants  was  included  in the weighted average number of common
         shares.











                                       -6-<PAGE>


                          AMERICAN MEDICAL ALERT CORP.
                    MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                   FINANCIAL CONDITION AND RESULTS OF OPERATIONS
                   (for the Quarter Ended September 30, 1995)


LIQUIDITY AND CAPITAL RESOURCES

On February 16, 1994, the Company renegotiated its existing credit facility and
an  amended  revolving credit note was issued for $1,500,000 due July 31, 1995.
Effective  October  31,  1995, the note was extended until November 30, 1995 of
which  $450,000 is currently outstanding.  Currently the Company is negotiating
this  existing credit agreement. The Company's working capital on September 30,
1995 was $1,927,752.

As of September 30, 1995, during the next twelve months the Company anticipates
that  it  will  make  capital  expenditures of approximately $2,000,000 for the
purchase  of  additional  systems  which the Company intends to rent to what it
believes is its expanding customer base.  The Company believes that its present
cash  and  working  capital  position,  its  borrowing  availability and future
anticipated  income  from  operations  will  be sufficient to meet its cash and
working capital needs for the foreseeable future.

RESULTS OF OPERATIONS

Revenue  from  services  increased $582,123 for the nine months ended September
30,  1995  as  compared  to the same period in 1994, an increase of 18%.  These
increases  resulted  from  expansion of the Company's customer base for monthly
monitoring and leasing services.  Costs related to services for the nine months
ended September 30, 1995 and 1994 were 34% and 34%, respectively.  

Revenue  from  services increased $168,826 for the three months ended September
30,  1995  as  compared  to the same period in 1994, an increase of 14%.  These
increases  resulted  from  expansion of the Company's customer base for monthly
monitoring  and  leasing  services.    Costs  related to services for the three
months  ended  September 30, 1995 and 1994 were 39% and 32%, respectively.  The
increase  in  costs  was  due  to a write off of unrecoverable and unrepairable
units.

Revenue  from  product  sales  increased  $80,431  for  the  nine  months ended
September  30, 1995 as compared to the same period in 1994, an increase of 14%.
This  increase  was  primarily  due to an increase in sales to distributors and
retirement  communities.   The gross profit percentage on product sales for the
nine months ended September 30, 1995 and 1994 was 30% and 38% respectively.  





                                      -7-<PAGE>




Revenue  from  product  sales  increased  $189,908  for  the three months ended
September  30, 1995 as compared to the same period in 1994, an increase of 98%.
This  increase  was  primarily due to the increase in sales to distributors and
retirement  communities.   The gross profit percentage on product sales for the
three months ended September 30, 1995 and 1994 was 44% and 65%, respectively.  

Interest  expense  for  the  nine  months ended September 30, 1995 and 1994 was
$42,510  and  $31,463,  respectively.  The increase in interest expense in 1995
was  due  to  the  increase  of  borrowings  from  a  bank.    This increase in
indebtedness is directly attributable to the increased demand for rental of the
VOICE OF HELP(R).  

Interest  expense  for  the  three months ended September 30, 1995 and 1994 was
$13,114 and $14,626, respectively.
  
Selling,  general  and  administrative  expenses as compared as a percentage of
total  revenues for the  nine months ended September 30, 1995 and 1994 were 37%
and 37%, respectively.  

Selling,  general  and  administrative  expenses as compared as a percentage of
total  revenues for the three months ended September 30, 1995 and 1994 were 34%
and  33%  respectively.    This increase was due to the opening of our Illinois
office  in  the  3rd  quarter.   This effected costs by $53,045 or one cent per
share  for  the three months ended September 30, 1995.  Also attributing to the
increase  in  Selling,  general  and  administrative  expense was the continued
efforts by our Lobbyist and greater marketing endeavors.

OUTLOOK

The  Company's  management strategy has remained committed to serving the needs
of  its customer base consisting of funded programs, long term care facilities,
home healthcare providers, developers of retirement communities and the private
sector.    In November 1993, New York City initiated its program to provide the
VOICE OF HELP(R) System to a segment of recipients served by the Home Attendant
Care Program.  Medicaid patients will now be assessed to determine if they meet
the  criteria  to  receive the VOICE OF HELP(R) System.  In preparation for the
increased  demand  from  New  York  City,  the Company made substantial capital
improvements  to  its  facilities  in  Queens  and  Oceanside,  New York, while
establishing  several  new  management positions.  The Company will continue to
experience  higher  SG&A  costs  through first quarter 1996 associated with its
Illinois  Office  until  revenue  growth  is  recognized thereafter.  Continued
strength  in the construction and remodeling of multi-housing facilities helped
maintain a strong demand for the Company's products. 





                                      -8-<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:

            On August 23, 1995, the Company filed a Form 8-K to report a change
            in  its certifying accountants (Item 4 of Form 8-K).  On August 31,
            1995,  the  Company  filed  an  amendment  to  the Form 8-K for all
            purpose  of filing the letter from the Company's former accountants
            Deloitte  &  Touche  LLP  stating that it agreed with the statement
            made by the Company, as required by Item 304 of Regulation S-B.









































                                      -9-<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.





By:   /s/ Howard M. Siegel
      Howard M. Siegel          
      President & Chief Operating Officer
      (Chief Financial & Accounting Officer)

Dated: November 13, 1995




































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