SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC  20549


                                    FORM 10-Q

(Mark  One)

 X     Quarterly  report  pursuant  to  Section  13  or  15(d) of the Securities
---    Exchange  Act  of  1934

For  the  quarterly  period  ended  September  30,  1999

     Transition  report  pursuant  to  Section  13  or  15(d)  of the Securities
---    Exchange  Action  of  1934

For  the  transition  period  from  to  ____________  to  ____________


                         Commission File Number 0-19266

                        ALLIED HEALTHCARE PRODUCTS, INC.

                              1720 Sublette Avenue

                           St. Louis, Missouri  63110
                                  314/771-2400

                          IRS Employment ID 25-1370721

     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 twelve months (or for such shorter periods that the
registrant  was  required to file such reports, and (2) has been subject to such
filing  requirements  for  the  past  ninety  days.

                                 Yes   X   No
                                      ---      ---

     The  number  of  shares  of common stock outstanding at November 4, 1999 is
7,806,682  shares.

<PAGE>
<TABLE>
<CAPTION>

                                      INDEX


                                                                                    Page
Part I - Financial Information                                                      Number


Item 1.  Financial Statements
<S>      <C>                                                                        <C>
         Consolidated Statement of Operations -                                         3
         three months ended September  30, 1999 and 1998 (Unaudited)

         Consolidated Balance Sheet -                                                 4-5
         September 30, 1999  (Unaudited) and
         June 30, 1999

         Consolidated Statement of Cash Flows -                                         6
         three months ended September 30, 1999 and 1998 (Unaudited)

         Consolidated Statement of Changes in                                           7
         Stockholders' Equity - three months ended September 30, 1999  (Unaudited)

         Notes to Consolidated Financial Statements                                  8-12

Item 2.  Management's Discussion and Analysis of                                    13-22
         Financial Condition and Results of Operations

Part II - Other Information

Item 6.  Exhibits and Reports on Form 8-K                                              23

         Signature                                                                     24
</TABLE>


<PAGE>
<TABLE>
<CAPTION>
PART  I.   FINANCIAL  INFORMATION
          ITEM  1.   FINANCIAL  STATEMENTS

                        ALLIED HEALTHCARE PRODUCTS, INC.
                      CONSOLIDATED STATEMENT OF OPERATIONS
                                   (UNAUDITED)


                                                  Three months ended
                                                     September 30,
                                               ---------------------------
                                                   1999          1998
                                               ------------  -------------
<S>                                            <C>           <C>
Net sales                                      $16,067,519   $ 17,859,103
Cost of sales                                   12,041,291     13,452,490
Gross profit                                     4,026,228      4,406,613

Selling, general and administrative expenses     4,642,783      4,877,348
Provision for product recall                       300,000              0
Provision for restructuring and consolidation            0        972,850


                                               ------------  -------------
Loss from operations                              (916,555)    (1,443,585)

Other expenses:
  Interest expense                                 439,143        533,664
  Other, net                                        14,329         18,946
                                               ------------  -------------
                                                   453,472        552,610
                                               ------------  -------------

Loss before benefit for income taxes            (1,370,027)    (1,996,195)

Benefit for income taxes                          (466,469)      (716,938)
                                               ------------  -------------
Net loss                                         ($903,558)   ($1,279,257)
                                               ============  =============


Basic and diluted loss per share                    ($0.12)        ($0.16)
                                               ============  =============

Weighted average shares                          7,806,682      7,806,682
                                               ============  =============
</TABLE>

          See accompanying Notes to Consolidated Financial Statements.


<TABLE>
<CAPTION>
                          ALLIED HEALTHCARE PRODUCTS, INC.
                             CONSOLIDATED BALANCE SHEET
                                       ASSETS


                                                         September 30,    June 30,
                                                            1999          1999
                                                        --------------  -----------
                                                         (Unaudited)
<S>                                                     <C>             <C>
Current Assets:
   Cash                                                 $      472,957  $   587,457
   Accounts receivable, net of allowance for doubtful
      accounts of $902,594 and $834,883, respectively       11,181,485   12,601,165
   Inventories                                              18,388,762   17,499,822
   Income taxes receivable                                   2,102,335    1,635,866
   Other current assets                                        493,989      138,360

                                                        --------------  -----------
      Total current assets                                  32,639,528   32,462,670
                                                        --------------  -----------

   Property, plant and equipment, net                       13,717,997   14,287,037
   Goodwill, net                                            27,006,800   27,210,653
   Other assets, net                                           288,747      314,828

                                                        --------------  -----------
      Total assets                                      $   73,653,072  $74,275,188
                                                        ==============  ===========
</TABLE>

          See accompanying Notes To Consolidated Financial Statements.

                                   (CONTINUED)


<PAGE>
<TABLE>
<CAPTION>
                                ALLIED HEALTHCARE PRODUCTS, INC.
                                   CONSOLIDATED BALANCE SHEET
                                          (CONTINUED)
                              LIABILITIES AND STOCKHOLDERS' EQUITY



                                                                   September 30,     June 30,
                                                                       1999           1999
                                                                 ---------------  -------------
                                                                   (Unaudited)
<S>                                                              <C>              <C>
Current liabilities:
   Accounts payable                                              $    4,826,731   $  5,434,303
   Current portion of long-term debt                                    935,157        907,649
   Accrual for product recall                                           751,358        594,725
   Other current liabilities                                          3,266,334      2,906,636

                                                                 ---------------  -------------
      Total current liabilities                                       9,779,580      9,843,313
                                                                 ---------------  -------------

Long-term debt                                                       16,675,360     16,330,185

Deferred income tax liability-noncurrent                                182,608        182,608

Commitments and contingencies

Stockholders' equity:
   Preferred stock; $.01 par value; 1,500,000 shares
    authorized; no shares issued and outstanding; which
    includes Series A preferred stock; $.01 par value; 200,000
    shares authorized; no shares issued and outstanding
   Common stock; $.01 par value; 30,000,000 shares
    authorized; 7,806,682 shares issued and outstanding
    at September 30, and June 30, 1999, respectively                    101,102        101,102
   Additional paid-in capital                                        47,014,621     47,014,621
   Common stock in treasury, at cost                                (20,731,428)   (20,731,428)
   Retained earnings                                                 20,631,229     21,534,787

                                                                 ---------------  -------------
      Total stockholders' equity                                     47,015,524     47,919,082

                                                                 ---------------  -------------
      Total liabilities and stockholders' equity                 $   73,653,072   $ 74,275,188
                                                                 ---------------  -------------
</TABLE>

          See accompanying Notes To Consolidated Financial Statements.


<TABLE>
<CAPTION>
                            ALLIED HEALTHCARE PRODUCTS, INC.
                          CONSOLIDATED STATEMENT OF CASH FLOWS
                                       (UNAUDITED)


                                                                 Three months ended
                                                                   September 30,
                                                            ----------------------------
                                                                1999           1998
                                                            -------------  -------------
<S>                                                         <C>            <C>
Cash flows from operating activities:
   Net loss                                                    ($903,558)   ($1,279,257)
   Adjustments to reconcile net loss to net
       cash (used in) provided by operating activities:

      Depreciation and amortization                              884,825      1,038,334
      Provision for restructuring and consolidation                    0        827,738
      Provision for product recall                               156,633              0
      Decrease in accounts receivable, net                     1,419,680      1,261,598
      Decrease (increase) in inventories                        (888,940)     1,099,993
      Increase in income taxes receivable                       (466,469)             0
      Increase in other current assets                          (355,629)       (80,552)
      Decrease in accounts payable                              (607,572)      (403,039)
      Increase (decrease) in accrued income taxes                186,424       (721,186)
      Increase (decrease) in other current liabilities           173,274       (289,505)
                                                            -------------  -------------
       Net cash (used in) provided by operating activities      (401,332)     1,454,124
                                                            -------------  -------------

Cash flows from investing activities:
   Capital expenditures, net                                     (85,851)      (358,679)
                                                            -------------  -------------

       Net cash used in investing activities                     (85,851)      (358,679)
                                                            -------------  -------------

Cash flows from financing activities:
   Proceeds from issuance of long-term debt                            0      5,000,000
   Payments of long-term debt                                   (224,160)    (6,008,240)
   Borrowings under revolving credit agreement                19,427,295     24,880,849
   Payments under revolving credit agreement                 (18,830,452)   (25,510,134)
   Debt issuance costs                                                 0         (1,750)

                                                            -------------  -------------
       Net cash provided by (used in) financing activities       372,683     (1,639,275)
                                                            -------------  -------------

   Net decrease in cash and equivalents                         (114,500)      (543,830)
   Cash and equivalents at beginning of period                   587,457      1,194,813

                                                            -------------  -------------
   Cash and equivalents at end of period                    $    472,957   $    650,983
                                                            =============  =============

Supplemental disclosures of cash flow information:
   Cash paid during the period for:
       Interest                                             $    465,754   $    621,945
       Income taxes                                         $     54,050   $      8,941
</TABLE>

          See accompanying Notes To Consolidated Financial Statements.


<TABLE>
<CAPTION>
                            ALLIED HEALTHCARE PRODUCTS, INC.
                          CONSOLIDATED STATEMENT OF CHANGES IN
                                  STOCKHOLDERS' EQUITY
                                      (UNAUDITED)



                                                Additional
                         Preferred     Common     paid-in      Treasury       Retained
                           stock       stock      capital        stock        earnings
                        ------------  --------  -----------  -------------  ------------
<S>                     <C>           <C>       <C>          <C>            <C>
Balance, June 30, 1999  $         0   $101,102  $47,014,621  ($20,731,428)  $21,534,787

Net loss for the
   three months ended
   September 30, 1999                                                          (903,558)

Balance,
   September 30, 1999   $         0   $101,102  $47,014,621  ($20,731,428)  $20,631,229
</TABLE>

          See accompanying Notes To Consolidated Financial Statements.


<PAGE>
                        ALLIED HEALTHCARE PRODUCTS, INC.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                   (UNAUDITED)

1.     Unaudited  Financial  Statements

     The  accompanying  unaudited  financial  statements  have  been prepared in
accordance  with  the  instructions  for Form 10-Q and do not include all of the
information  and  footnotes required by generally accepted accounting principles
for  complete  financial  statements.  In  the  opinion  of  management,  all
adjustments,  consisting  only  of  normal  recurring  adjustments  considered
necessary  for  a  fair presentation, have been included.  Operating results for
any  quarter are not necessarily indicative of the results for any other quarter
or  for  the full year.  These statements should be read in conjunction with the
financial  statements and notes to the consolidated financial statements thereto
included  in  the  Company's  Form  10-K  for  the  year  ended  June  30, 1999.

2.  Inventories

     Inventories  are  comprised  as  follows:

<TABLE>
<CAPTION>
                   September 30, 1999   June 30, 1999
                      (Unaudited)
<S>               <C>                   <C>
Work-in progress  $          1,147,025  $      779,027
Component Parts             13,098,072      13,848,272
Finished Goods               4,143,665       2,872,523
                  --------------------  --------------
                  $         18,388,762  $   17,499,822
                  ====================  ==============
</TABLE>

The  above  amounts  are  net  of a reserve for obsolete and excess inventory of
approximately  $1.9  million  at  September  30,  1999  and  June  30,  1999.

3.     Litigation  and  Contingencies

     The  Company  becomes,  from  time  to  time,  a  party  to personal injury
litigation  arising  out  of  incidents involving the use of its products.  More
specifically  there  have  been lawsuits filed against the Company alleging that
its aluminum oxygen pressure regulator, marketed under its Life Support Products
label, has caused fires that have led to personal injury.  The Company believes,
based  on  preliminary  findings,  that  its  products  did not cause the fires.
However,  the  Company  intends  to  defend these claims in cooperation with its
insurers.  Based  on the progression of certain cases the Company has recorded a
$0.4  million  charge  to  operations  in  the  first quarter of fiscal 2000 for
cumulative  amounts  estimated  to  be  payable  by  the  Company  under  its
self-insurance retention for legal costs associated with defending these claims.
The  Company  believes that any potential judgements resulting from these claims
over  its  self-insurance  retention  would  be covered by the Company's product
liability  insurance.


<PAGE>
4.    Senior  Management  Change

     On  July  28,  1999  the  Company's  President, Chief Executive Officer and
Director  Uma  Nandan  Aggarwal  resigned.  Subsequently  on August 24, 1999 the
Company  announced  Earl  R.  Refsland as President, Chief Executive Officer and
Director of the Company.  As a result of Mr. Aggarwal's resignation, the Company
has  recorded a $0.2 million charge to operations in the first quarter of fiscal
year  2000  per  terms  of  a  mutually  accepted  departure  agreement.

5.   Sale  of  Headwall  Products  Division

     On  May  28,  1999,  the  Company sold the assets of Hospital Systems, Inc.
("HSI") to David Miller (former General Manager-Hospital Systems, Inc.) for $0.5
million.  The  net  proceeds of $0.5 million were utilized to repay a portion of
the  Company's  revolving credit facility.  The sale of HSI, located in Oakland,
California,  resulted in a gain before taxes for financial reporting purposes of
$0.03  million.

     Had  the  divestiture  occurred on July 1, 1998, consolidated pro forma net
sales,  net  loss,  and  loss per share for the quarter ended September 30, 1998
would  have  been  $16.7  million,  $(1.3)  million  and  $(0.16), respectively.

6.    LSP  Oxygen  Regulator  Recall

     On  February  4,  1999,  Allied  announced  a  recall  of  aluminum  oxygen
regulators  marketed  under  its  Life  Support  Products  ("LSP") label.  These
products  are  used to regulate pressure of bottled oxygen for administration to
patients  under emergency situations.  Following reports of regulator fires, the
Company  instituted  a recall in May 1997, under which it provided retrofit kits
to prevent contaminants from entering the regulators.  The Company has also been
testing  regulator  design  with the help of the National Aeronautical and Space
Administration's  White Sands National Laboratories.  While preliminary findings
led  the  Company  to  believe the Company's products did not cause those fires,
there  is  enough  concern among the users that the Company, in cooperation with
the  U. S. Food and Drug Administration ("FDA"), agreed to institute a voluntary
recall  to  replace  aluminum  components  in  the  high pressure chamber of the
regulators  with  brass  components.  The FDA has recommended that all regulator
manufacturers cease use of aluminum in regulators.  Accordingly, the Company has
now  introduced  new brass regulators and is also offering a trade-in program to
the existing users.  As a result of the recall, the Company recorded a charge of
$1.5  million  pre-tax, $0.9 million after tax, or $0.12 per share in the second
quarter  of  fiscal  1999.


<PAGE>
     The  LSP  brand  of  regulator  is  substantially used by Emergency Medical
Services  ("EMS") for the administration of oxygen in the emergency environment.
To  date,  all  known  fires  are  believed  to  have been confined to incidents
involving  EMS.  This  is  presumably  due  to the environment in which aluminum
pressure regulators are used to administer oxygen in emergency situations.  Even
though  the  recall  is  focused  on  oxygen pressure regulators used in the EMS
market,  other  markets  have  been experiencing significant sales resistance to
regulators  manufactured  with  aluminum bodies and brass components in the high
pressure chamber.  As a result, the Company will transition the manufacturing of
aluminum  bodied  oxygen pressure regulators, marketed under the B&F brand name,
to  one  with an all-brass design.  Accordingly, the Company has recorded a $0.3
million  addition  to  the  provision for product recall in the first quarter of
fiscal  year  2000  to  write-down  the  value  of  remaining aluminum regulator
component  inventories  for  all  markets.

A  reconciliation of activity with respect to the Company's product recall is as
follows:

<TABLE>
<CAPTION>
<S>                                                  <C>
Provision, June 30, 1999                             $ 594,725
Addition to provision for write-down of inventories    300,000
Product costs for retrofitting and replacement        (141,605)
Administrative costs incurred                           (1,762)
                                                     ----------
Ending Balance, September 30, 1999                   $ 751,358
                                                     ==========
</TABLE>

7.    B&F  Consolidation  Provision

     On  August  5,  1998  the  Company's  Board of Directors voted to close the
Toledo  facility  of its disposable products division and consolidate production
of  the  B&F  line  of home care products into its manufacturing facility in St.
Louis,  Missouri.  This  move  was  announced  on  August 10, 1998. The move was
substantially completed during the second quarter of fiscal 1999.  In connection
with  the shutdown of the facility, Allied recorded a provision of approximately
$1.0  million  pre-tax, $0.6 million after tax, or $0.07 per share, in the first
quarter of fiscal 1999 to cover the cost of closing the facility.  The provision
reflects  costs  of certain fixed asset impairments, employee severance benefits
and  other  related  exit  costs.   Subsequently,  during  the second quarter of
fiscal  1999,  the  company  negotiated and received a $0.2 million cash payment
from  the  City  of  Toledo  as  partial  reimbursement  for  closure  costs.
Accordingly,  Allied recorded this cash payment, in the second quarter of fiscal
1999,  as  a reduction to the aforementioned provision resulting in a net charge
of  $0.8  million  pre-tax,  $0.5  million after tax, or $0.06 per share for the
fiscal  year  ended  June  30,  1999.


8.    Debt  Refinancing  and  Arrangement

     On  August  7,  1998,  the Company borrowed approximately $5.0 million from
LaSalle  National  Bank.  The borrowing was secured by a first security interest
in  the  Company's  St. Louis facility.  The loan requires monthly principal and
interest  payments  of  $0.06 million, with a final payment of all principal and
interest  remaining unpaid due at maturity on August 1, 2003.  Interest is fixed
at  7.75%  annum.  Proceeds  from  the  borrowing were used to pay down existing
debt,  which  bore  a higher interest rate.  The loan agreement includes certain
debt  covenants,  which  the Company must comply with over the term of the loan,
and  for  which  the  Company  was  in  compliance  at  June  30,  1999.


<PAGE>
     On September 8, 1998, the Company's credit facilities with Foothill Capital
Corporation  were  amended.  The Company's existing term loan was eliminated and
replaced  with  an amended revolving credit facility.  As amended, the revolving
credit facility remains at $25.0 million.  The interest rate on the facility has
been  reduced  from  the  floating  reference rate (8.00% at June 30, 1999) plus
0.50% to the floating reference rate plus 0.25%.  The reference rate, as defined
in  the  credit  agreement,  is  the  variable rate of interest, per annum, most
recently  announced  by Wells Fargo Bank, National Association, or any successor
thereto,  as  its  "base rate".  This amendment also provides the Company with a
rate of LIBOR + 2.50%.  Interest rates on the reference rate and LIBOR will drop
by  0.25%  at the end of fiscal 2000 if the Company is profitable.  In addition,
the  fees  charged to the Company were reduced along with certain debt covenants
for  which  the  Company  was  in  compliance  at  June  30,  1999.

     On  March  3,  1999,  the  Company  purchased the remaining $505,000 of its
outstanding Missouri Industrial Revenue Bonds.  The bonds, which bore a variable
interest  rate, had a final maturity date of April 1, 2001 and were repaid early
using  borrowings  from  the  Company's  revolving  credit  facility.

On  March 24, 1999, the Company's credit facility with LaSalle National Bank was
amended.  The  amendment  provided  for  favorable  changes  to  certain  debt
covenants.

     On  June  28,  1999,  the Company's credit facilities with Foothill Capital
Corporation  were  amended.  The  amendment provides for favorable interest rate
reduction, based upon annual profitability, for fiscal years 2001 and 2002.  The
amendment  also  extended  the  maturity  date  to  January 6, 2003 along with a
favorable  change  to  certain  debt  covenants.

     On  September  1,  1999 the Company's credit facility with LaSalle National
Bank  (dated  as  of  August  7,1998  and filed with the Securities and Exchange
Commission as Exhibit 10(24) to the Company's Annual Report on Form 10-K for the
fiscal  year ended June 30, 1998) was amended.  The amendment provides favorable
changes  to  certain  debt  covenants  and  is  as  follows:

     The terms of Page 7, paragraph (n) of the Note requiring that the Company's
Tangible  Net  Worth at all times not be less than $21,000,000 are hereby waived
from  this  date  provided the Company's Tangible Net Worth at the close of each
fiscal  quarter  beginning  June  30,  1999 must not be less than the sum of (i)
$17,500,000  plus  (ii)  fifty percent (50%) of the Net Income (exclusive of any
losses)  reflected  in  each  audited  income  statement  for  each  fiscal year
beginning  June  30, 1999.  For the purposes of this paragraph, the "Net Income"
shall  mean,  for  any  period  of  calculation,  the  Company's  net  income as
determined  in  accordance  with  GAAP  but excluding any extraordinary gain and
losses,  net  of  taxes.


<PAGE>
ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF  OPERATIONS.


GENERAL
-------

The  following  discussion  summarizes  the  significant  factors  affecting the
consolidated  operating  results  and  financial  condition of Allied Healthcare
Products,  Inc.  ("Allied"  or  the  "Company") for the three month period ended
September  30, 1999 compared to the three month period ended September 30, 1998.
This  discussion  should  be  read  in  conjunction  with  the  June  30,  1999
consolidated financial statements and accompanying notes thereto included in the
Company's  Form  10-K  for  the  year  ended  June  30,  1999.

Certain  statements  contained  herein  are  forward-looking statements.  Actual
results  could  differ  materially from those anticipated as a result of various
factors, including cyclical and other industry downturns, the effects of federal
and  state  legislation  on  healthcare  reform, including Medicare and Medicaid
financing,  consolidation and rationalization activities, difficulties or delays
in  the  introduction  of  new products or disruptions in selling, manufacturing
and/or  shipping  efforts.  The  Company  ships  a significant percentage of its
products outside the U. S. and is thus subject to foreign economic fluctuations.

Specific  transactions  and  events  impacting  1999 and 1998 operating results,
which  make  meaningful  comparisons  more  difficult,  are  summarized  below.

LITIGATION  AND  CONTINGENCIES
------------------------------

The  Company  becomes,  from time to time, a party to personal injury litigation
arising  out  of incidents involving the use of its products.  More specifically
there have been a number of lawsuits filed against the Company alleging that its
aluminum  oxygen  pressure  regulator,  marketed under its Life Support Products
label, has caused fires that have led to personal injury.  The Company believes,
based  on  preliminary  findings,  that  its  products  did not cause the fires.
However,  the  Company  intends  to  defend these claims in cooperation with its
insurers.  Based  on the progression of certain cases the Company has recorded a
$0.4  million  charge  to  operations  in  the  first quarter of fiscal 2000 for
cumulative  amounts  estimated  to  be  payable  by  the  Company  under  its
self-insurance retention for legal costs associated with defending these claims.
The  Company  believes that any potential judgements resulting from these claims
over  its  self-insurance  retention  would  be covered by the Company's product
liability  insurance.




SENIOR  MANAGEMENT  CHANGE
--------------------------

On  July  28, 1999 the Company's President, Chief Executive Officer and Director
Uma  Nandan  Aggarwal  resigned.  Subsequently  on  August  24, 1999 the Company
announced Earl R. Refsland as President, Chief Executive Officer and Director of
the  Company.  As  a  result  of  Mr.  Aggarwal's  resignation,  the Company has
recorded a $0.2 million charge to operations in the first quarter of fiscal year
2000  per  terms  of  a  mutually  accepted  departure  agreement.


<PAGE>
LSP  OXYGEN  REGULATOR  RECALL
------------------------------

On  February  4,  1999,  Allied announced a recall of aluminum oxygen regulators
marketed  under  its  Life  Support  Products label.  These products are used to
regulate  pressure  of  bottled  oxygen  for  administration  to  patients under
emergency  situations.  Following  reports  of  regulator  fires,  some of which
involved  Company  product,  the  Company instituted a recall in May 1997, under
which  it  provided  retrofit  kits  to  prevent  contaminants from entering the
regulators.  The Company has also been testing regulator design with the help of
the  National  Aeronautical  and  Space  Administration's  White  Sands National
Laboratories.  Meanwhile,  two  fires  involving  the  Company's regulators were
reported.  While  preliminary  findings led the Company to believe the Company's
products  did  not cause the fires, there is enough concern among the users that
the Company, in cooperation with the U. S. Food and Drug Administration ("FDA"),
agreed  to  institute  a  voluntary recall to replace aluminum components in the
high  pressure  chamber  of the regulators with brass components at pre-existing
authorized  service  centers.  The  FDA  has  recommended  that  all  regulator
manufacturers cease use of aluminum in regulators.  Accordingly, the Company has
now  introduced  new brass regulators and is also offering a trade in program to
the existing users.  Based on an estimated population of 100,000 regulators, the
Company  estimates  that  the recall could cost as much as $2.7 million or more.
However,  the  Company  will  make  every effort to mitigate these costs and has
recorded  a charge of $1.5 million pre-tax, $0.9 million after tax, or $0.12 per
share  in  the  second  quarter  of  fiscal  1999.

The  LSP  brand of regulator is substantially used by Emergency Medical Services
("EMS") for the administration of oxygen in the emergency environment.  To date,
all  known  fires are believed to have been confined to incidents involving EMS.
This  is presumably due to the environment in which aluminum pressure regulators
are  used  to administer oxygen in emergency situations.  Even though the recall
is  focused  on oxygen pressure regulators used in the EMS market, other markets
have  been  experiencing significant sales resistance to regulators manufactured
with  aluminum  bodies  and brass components in the high pressure chamber.  As a
result,  the Company will transition the manufacturing of aluminum bodied oxygen
pressure regulators, marketed under the B&F brand name, to one with an all-brass
design.  Accordingly,  the  Company  has recorded a $0.3 million addition to the
provision  for  product  recall  in  the  first  quarter  of fiscal year 2000 to
write-down  the  value of remaining aluminum regulator component inventories for
all  markets.


<PAGE>
B&F  RELOCATION
---------------

On  August  10,  1998,  the  Company announced its intention to close the Toledo
facility  of  its disposable products division and relocate the B&F product line
of  home  care  products  to  its St. Louis manufacturing facility.  The Company
anticipates  that  the  move,  which  was  substantially completed in the second
quarter of fiscal 1999, will generate annual savings of nearly $1.0 million.  In
connection  with  the  shutdown of the facility, the Company recorded a one-time
charge  of  approximately  $1.0  million ($0.6 million after taxes), or $.07 per
share  during  the first quarter of fiscal 1999. Subsequently, during the second
quarter  of fiscal 1999, the company negotiated and received a $0.2 million cash
payment  from  the City of Toledo as partial reimbursement for relocation costs.
Accordingly,  Allied  recorded  this  cash  payment  as  a  reduction  to  the
aforementioned  provision,  in the second quarter of fiscal 1999, resulting in a
net  charge  of $0.8 million pre-tax, $0.5 million after tax, or $0.06 per share
for  the  nine  months ended September 30, 1999.  These costs have substantially
been  paid  during  the  second  quarter  of  fiscal  1999.


FINANCIAL  INFORMATION
----------------------

The  following table sets forth, for the fiscal period indicated, the percentage
of  net  sales  represented  by  certain  items  reflected  in  the  Company's
consolidated  statement  of  operations.

<TABLE>
<CAPTION>
                                             Three Months Ended
                                                 September 30,


                                                 1999    1998
                                               -------  -------
<S>                                            <C>      <C>
Net sales                                      100.0%   100.0%
Cost of sales                                   74.9     75.3
                                               -------  -------
Gross profit                                    25.1     24.7
Selling, general and administrative expenses    28.9     27.3
Provision for product recall                     1.9      0.0
Provision for restructuring and consolidation    0.0      5.5
                                               -------  -------
Loss from operations                            (5.7)    (8.1)
Interest and other expense                       2.8      3.1
                                               -------  -------
Loss before benefit for income taxes            (8.5)   (11.2)
Benefit for income taxes                        (2.9)    (4.0)
                                               -------  -------
Net loss                                        (5.6)%   (7.2)%
                                               =======  =======
</TABLE>


<PAGE>
RESULTS  OF  OPERATIONS
-----------------------

Allied  manufactures  and  markets  medical  gas  equipment,  respiratory  care
products,  and  emergency  medical  products.  Set  forth  below  is  certain
information  with  respect  to amounts (dollars in thousands) and percentages of
net  sales attributable to medical gas equipment, respiratory care products, and
emergency  medical  products.  Headwall  products  are  included  in medical gas
equipment  for the three months ended September 30, 1998.  The headwall products
division was sold on May 28, 1999.  Net sales of headwall products for the three
months  ended  September  30,  1998  were  $1.1  million.

<TABLE>
<CAPTION>
                        THREE MONTHS ENDED   THREE MONTHS ENDED
                         SEPTEMBER 30, 1999  SEPTEMBER 30,, 1998

<S>                         <C>      <C>     <C>      <C>
                                     % of             % of
                                     Total            Total
                            Net      Net     Net      Net
                            Sales    Sales   Sales    Sales
                            -------  ------  -------  ------

Medical Gas Equipment       $ 8,951   55.7%  $ 8,852   49.6%
Respiratory Care Products     4,363   27.2%    6,614   37.0%
Emergency Medical Products    2,754   17.1%    2,393   13.4%
                            -------  ------  -------  ------
Total                       $16,068  100.0%  $17,859  100.0%
                            =======  ======  =======  ======
</TABLE>

THREE  MONTHS  ENDED SEPTEMBER 30, 1999 COMPARED TO THREE MONTHS ENDED SEPTEMBER
--------------------------------------------------------------------------------
30,  1998.
----------

Certain  internal  and  external  factors  continue  to  impact  the  Company's
operations.  These factors include the oxygen regulator recall, the inability to
service  the  customer  with  acceptable  on-time  shipping  levels  of  certain
products,  and  the  ongoing impact of health care cost containment and Medicare
reimbursements.  Home  health  care  product sales, mainly the B&F product line,
continue  to  be weak due to lingering effects of the shutdown and relocation of
production  of  the  B&F  product  line to St. Louis.  The Company continues its
efforts  to  improve stocking levels of the B&F product line through outsourcing
of  labor  intensive assembly operations.  The Company believes that the ability
to  meet customer demand in a timely manner is fundamental in improving customer
satisfaction,  which  will  in  turn result in an increase in incoming business.
Management's  efforts  are therefore focused on ways to improve on-time shipping
levels  to  the  customer.

Allied  had  net sales of $16.1 million for the three months ended September 30,
1999,  down $1.8 million, or 10.0%, from net sales of $17.9 million in the prior
year  same  quarter.  Of  the $1.8 million decline, $1.1 million is due to first
quarter  fiscal  1999  sales  from  the now divested headwall products division,
while  the  balance  of  the  decline  is  attributable  to  respiratory therapy
products.  The  decline  in  sales of respiratory therapy products, particularly
home  care  products,  reflects  the  factors  discussed  above.

Medical  gas  product  sales in the first quarter of fiscal 2000 of $9.0 million
were  $0.1  million  higher  than  sales  of $8.9 million in the prior year same
quarter.  Excluding $1.1 million of first quarter fiscal 1999 sales from the now
divested  headwall  products  division, core medical gas product sales increased
$1.2  million,  or  15.3%, in the first quarter of fiscal 2000 compared to prior
year  first  quarter.  Medical gas suction and regulation device sales increased
$0.8 million, or 18.4%, from $4.3 million in the first quarter of fiscal 1999 to
$5.1  million  in  the  first  quarter of fiscal 2000.  Medical gas construction
sales  increased  $0.4 million, or 11.5%, from $3.5 million in the first quarter
of  fiscal  1999  to  $3.9  million  in  the  first  quarter  of  fiscal  2000.

Respiratory  care  product  sales  in  the  first quarter of fiscal 2000 of $4.4
million  were  $2.2  million,  or  34.0%, less than sales of $6.6 million in the
prior  year same quarter.  This decline is primarily due to weak home care sales
as  they declined $1.8 million, or 38.2%, from $4.8 million in the first quarter
of  fiscal 1999 to $3.0 million in the first quarter of fiscal 2000. The decline
in home care sales is mainly attributable to the B&F product line due to factors
discussed  above.

Emergency  product  sales increased $0.4 million, or 15.1%, from $2.4 million in
the  first quarter of fiscal 1999 to $2.8 million in the first quarter of fiscal
2000,  primarily  due  to  increased  shipments of brass oxygen regulators. This
increase  in  brass regulator shipments is a result of the introduction of a new
brass regulator and a trade-in program instituted due to the voluntary recall of
aluminum  oxygen  regulators  during  the  second  quarter  of  fiscal  1999  as
previously  discussed.

International  sales,  which  are included in the product lines discussed above,
were  flat  at  $3.0 million for the first quarter of both fiscal 2000 and 1999.
The  Company  continues  to  emphasize  the  importance  of worldwide markets as
advances  in  medical protocol in various markets throughout the world will lead
to  increased  demand  for  medical  products.

Gross  profit for the three months ended September 30, 1999 was $4.0 million, or
25.1%,  of net sales compared to a gross profit of $4.4 million, or 24.7% of net
sales  for  the  three  months  ended September 30, 1998.  The increase in gross
profit  as a percent of sales is attributable to the divestiture of the headwall
products  division  as  those  products  historically  bore a lower gross profit
percentage  than  the  remaining  core  products.  As  previously discussed, the
headwall products division was sold on May 28, 1999 and its results are included
in  the  first  quarter of fiscal 1999.  The Company will continue to review its
operations  to  eliminate  inefficiencies  and  also  research opportunities for
lowering  manufacturing  and  product  costs  through  the implementation of the
latest  manufacturing  technologies.

Selling,  General  and  Administrative  ("SG&A")  expenses  for the three months
ended  September  30, 1999 were $4.7 million, a net decrease of $0.2 million, or
4.8%,  from  $4.9  million  for  the  three months ended September 30, 1998.  As
previously  discussed  in  the  preceding  "Notes  to  Consolidated  Financial
Statements"  section,  SG&A  expenses  in  the first quarter of fiscal 2000 were
impacted  by  certain  unusual  transactions.  The  Company  has recorded a $0.4
million  charge  to  SG&A  expense  in  the  first  quarter  of  fiscal 2000 for
cumulative  amounts  estimated  to  be  payable  by  the  Company  under  its
self-insurance  retention  for  legal  costs  associated  with defending product
liability  litigation.  In  addition,  due  to  the resignation of the Company's
President,  Chief Executive Officer and Director Uma Nandan Aggarwal on July 28,
1999,  the  Company  has  recorded  a $0.2 million charge to SG&A expense in the
first  quarter  of  fiscal  year 2000 per terms of a mutually accepted departure
agreement.  These  unusual  charges  were offset by certain SG&A expense savings
that  are  a  result  of  specific  events  which were discussed previously. The
aforementioned  SG&A  expense savings include: 1) administrative expense savings
of  $0.2  million  due to the closing of the Company's Toledo, Ohio facility, 2)
$0.1  million  in  direct  expenses  generated by the divested headwall products
division  in  the  first  quarter  of fiscal 1999 and 3) $0.5 million in savings
attributable  to  management's  efforts  to  reduce  SG&A  spending  in the base
business.

The  LSP  brand  of  oxygen  regulator,  which is subject to voluntary recall as
previously  discussed,  is  substantially  used  by  Emergency  Medical Services
("EMS") for the administration of oxygen in the emergency environment.  To date,
all  known  fires are believed to have been confined to incidents involving EMS.
This  is presumably due to the environment in which aluminum pressure regulators
are  used  to administer oxygen in emergency situations.  Even though the recall
is  focused  on oxygen pressure regulators used in the EMS market, other markets
have  been  experiencing significant sales resistance to regulators manufactured
with  aluminum  bodies  and brass components in the high pressure chamber.  As a
result,  the Company will transition the manufacturing of aluminum bodied oxygen
pressure regulators, marketed under the B&F brand name, to one with an all-brass
design.  Accordingly,  the  Company  has recorded a $0.3 million addition to the
provision  for  product  recall  in  the  first  quarter  of fiscal year 2000 to
write-down  the  value of remaining aluminum regulator component inventories for
all  markets.

On  August  10,  1998,  the  Company announced its intention to close the Toledo
facility  of  its disposable products division and relocate the B&F product line
of  home  care  products to its St. Louis manufacturing facility.  In connection
with  the  shutdown  of  the facility, the Company recorded a one-time charge of
approximately  $1.0 million ($0.6 million after taxes), or $.07 per share during
the  first  quarter  of  fiscal 1999. Subsequently, during the second quarter of
fiscal  1999,  the  company  negotiated and received a $0.2 million cash payment
from  the  City  of  Toledo  as  partial  reimbursement  for  relocation  costs.
Accordingly,  Allied  recorded  this  cash  payment  as  a  reduction  to  the
aforementioned  provision,  in the second quarter of fiscal 1999, resulting in a
net  charge  of $0.8 million pre-tax, $0.5 million after tax, or $0.06 per share
for  the  nine  months ended September 30, 1999.  These costs were substantially
paid  during  the  second  quarter  of  fiscal  1999.

Loss  from  operations was $0.9 million for the three months ended September 30,
1999  compared  to  $1.4  million for the three months ended September 30, 1998.
Interest  expense  decreased $0.1 million from $0.5 million in the first quarter
of  fiscal 1999 to $0.4 million in the first quarter of fiscal 2000.  Allied had
a  loss  before  benefit for income taxes in the first quarter of fiscal 2000 of
$1.4  million compared to a loss before benefit for income taxes of $2.0 million
for  the  first  quarter  of fiscal 1999.  The company recorded a tax benefit of
$0.5  million  and  $0.7 million for the three month periods ended September 30,
1999  and  1998,  respectively.

In  fiscal  2000,  the net loss for the first quarter was $0.9 million, or $0.12
per basic and diluted share compared to a net loss of $1.3 million for the first
quarter  of  fiscal  1999,  or  $0.16 per basic and diluted share.  The weighted
average  number of common shares outstanding used in the calculation of earnings
per  share  for the first quarters of fiscal 2000 and fiscal 1999 was 7,806,682.

<PAGE>
FINANCIAL  CONDITION
--------------------

The  following  table  sets  forth  selected  information  concerning  Allied's
financial  condition:

<TABLE>
<CAPTION>
Dollars in thousands:  September 30, 1999   June 30, 1999
---------------------  -------------------  --------------
<S>                    <C>                  <C>
Cash                   $               473  $          587
Working Capital        $            22,860  $       22,619
Total Debt             $            17,611  $       17,238
Current Ratio                       3.34:1          3.30:1
</TABLE>

The  Company's  working capital was $22.9 million at September 30, 1999 compared
to  $22.6  million at June 30, 1999.  A decrease in accounts receivable, coupled
with increases in accrued and other current liabilities were partially offset by
an  increase in inventories, income taxes receivable and other current assets as
well  as  a  decrease  in  accounts  payable  to account for the increase in net
working capital. Accounts receivable decreased to $11.2 million at September 30,
1999  from  $12.6  million  at  June 30, 1999, partially due to decreased sales.
Accounts  receivable  as  measured  in  days sales outstanding ("DSO") increased
slightly  to  63  days  at  September  30,  1999  from 62 days at June 30, 1999.
Inventories  increased  to  $18.4  million  from $17.5 million at June 30, 1999.
Inventories,  as measured by Days on Hand ("DOH"), were 172 DOH at September 30,
1999  compared  to  147  DOH  at  June  30, 1999, due to management's efforts to
increase  stocking levels on high volume products.  The Company will continue to
focus  on  improving  the  mix  of  inventories to reduce stocking levels of low
volume  products.

The  net  decrease  in  cash  for  the three months ended September 30, 1999 and
September  30,  1998  was $0.1 million and $0.5 million, respectively.  Net cash
(used  in)  / provided by operations was ($0.4) million and $1.5 million for the
same  periods, respectively.  Cash used in operations for the three months ended
September  30, 1999 consisted of a net loss of $0.9 million, which was offset by
non-cash  charges  to  operations  of  $0.9  million  for  depreciation  and
amortization.  Changes in working capital accounted for the $0.4 million used in
operations.

Cash used by operations in the prior year same period consisted of a net loss of
$1.3  million  which  was  partially offset by non-cash charges to operations of
$1.0  million  for  depreciation  and  amortization.  Changes in working capital
accounts  contributed  $0.9  million. The change in working capital accounts was
principally related to decreases in inventories and receivables partially offset
by  decreases  in  accounts  payable,  accrued  income  taxes  and other current
liabilities.  In  addition,  cash  provided  by operations was increased by $0.8
million  due  to the accrual for restructuring as a result of the closing of the
Company's  Toledo,  Ohio  facility.

On  August  7,  1998,  the  Company obtained a $5.0 million mortgage loan on its
principal  facility  in  St.  Louis, Missouri from LaSalle National Bank.  Under
terms  of  this  agreement  the Company will make monthly principal and interest
payments,  with  a  balloon  payment in 2003.  Proceeds of the loan were used to
reduce the obligation under the revolving credit agreement with Foothill Capital
Corporation.  The  mortgage  loan  carries  a  fixed  rate of interest of 7.75%.

On  September  8,  1998,  the  Company's credit facilities with Foothill Capital
Corporation  were  amended.  The Company's existing term loan was eliminated and
replaced  with  an amended revolving credit facility.  As amended, the revolving
credit  facility  remained  at $25.0 million.  The interest rate on the facility
has  been  reduced  from the floating reference rate (7.75% at January 31, 1999)
plus  0.50%  to  the  floating reference rate plus 0.25%.  The reference rate as
defined  in  the  credit agreement, is the variable rate of interest, per annum,
most  recently announced by Norwest Bank Minnesota, National Association, or any
successor thereto, as its "base" rate.  This amendment also provides the Company
with  a  rate  of  LIBOR +2.5%.  Amounts outstanding under this revolving credit
facility,  which expires on August 8, 2000, totaled $11.3 million at October 31,
1999.  At  October  31,  1999,  $4.5  million  was available under the revolving
facility  for  additional  borrowings.

The  rates  noted  above will drop by 0.25% at the end of 2000 if the Company is
profitable.  In  addition,  the  fees  charged  to the Company are also reduced.

Inflation  has not had a material effect on the Company's business or results of
operations.


YEAR  2000
----------

The Company utilizes software and related computer technologies essential to its
operations.  The  Company  has established a plan, utilizing internal resources,
to  assess  the  potential  impact  of  the  changeover  to the year 2000 on the
Company's  systems  and  operations  and  to implement solutions to address this
issue.  In  October  1996,  the  Company converted its corporate offices and its
manufacturing  operation  to  a  new fully-integrated software system.  The date
methodology  of  this software is not sensitive to year 2000 problems.  However,
the  Company is in the process of implementing testing procedures to insure year
2000  readiness.  System  modifications  or  reprogramming  have  been  minor in
nature.  The  Company  has  also analyzed other internal computerized processes,
including,  but  not  limited  to, manufacturing, engineering, personal computer
network,  and  other facility management systems for potential year 2000 issues.
Systems  identified  as  being  impacted  by the changeover to the year 2000 are
being modified or replaced.  The Company estimates that the year 2000 conversion
effort  is  over 80% complete and expects all critical systems will be year 2000
compliant  by  December  1999.

The Company has not separately distinguished between costs incurred specifically
to  assure  year  2000  compliance and normal expenditures needed to maintain or
upgrade existing systems to current technology levels. The Company believes that
any such costs expended were not material.  The Company does not expect to incur
any  significant  costs  on  the  remaining  year  2000  compliance  efforts.

The  Company  is  dependent  on  various  third  parties to conduct its business
operations.  These  third  parties are customers and vendors of raw material and
components  used  in  the  production  process.  The  Company's revenues are not
dependent upon any single or any few number of customers.  The Company employs a
large number of vendors, without concentration of critical vendors.  The Company
believes  that  vendors  could  be  replaced  if they fail to meet the Company's
demand  for components.  None of the Company's products or components of Company
products  use  date  sensitive technology.  Therefore, the Company believes that
third  party  risk  involving  the  changeover to year 2000 is relatively small.
However,  while  reasonable  actions  are  being  taken  to mitigate the risk of
unanticipated  costs  and/or business interruptions due to year 2000 problems in
its  internal  systems,  or those of its vendors, there can be no assurance that
the  Company  will  not  experience  any costs and/or disruptions from any other
external year 2000 failures.  The magnitude of any such costs and/or disruptions
and  the possible impact on the Company's consolidated results of operations, is
unpredictable.  In  addition,  while  efforts to date have focused on mitigating
year 2000 problems, the Company is currently evaluating the reasonable potential
risks  to  determine  the  extent of contingency planning and resources that are
appropriate.


SUBSEQUENT  EVENTS
------------------

In  an  effort  to bring operating expenses in line with ongoing revenue levels,
the  Company  announced  and  instituted  a 15% workforce reduction estimated to
result  in $2.6 million in annualized savings.  Accordingly, the Company intends
to  record  a  $0.2 million charge to operations in the second quarter of fiscal
2000  for  severance  related  expenses.


<PAGE>
PART  II.     OTHER  INFORMATION
              ------------------

Item  6.     Exhibits  and  Reports  on  Form  8-K

(a)     Exhibits:

     (27)     Financial  Data  Schedule

(b)     Reports  on  Form  8-K  -  none


<PAGE>
                                    SIGNATURE

     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.

                         ALLIED  HEALTHCARE  PRODUCTS,  INC.



                              /s/ Earl R. Refsland
                      -------------------------------------
                                Earl R. Refsland
                      President and Chief Executive Officer
                      -------------------------------------