SECURITIES AND EXCHANGE COMMISSION
                     WASHINGTON, D.C. 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 March 31, 1999

                                  OR

   ( )  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
        SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________________to__________________

Commission file number  1-7160

                      COACHMEN INDUSTRIES, INC.
       (Exact name of registrant as specified in its charter)

              INDIANA                            35-1101097
  (State or other jurisdiction of             (I.R.S. Employer
   incorporation or organization)          Identification number)

          601 EAST BEARDSLEY AVENUE, ELKHART, INDIANA 46514 
         (Address of principal executive offices) (Zip Code) 

Registrant's telephone number, including area code        219-262-0123

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 practical date:

    At April 30, 1999:

    Common Shares, without par value 16,662,086 shares outstanding
    including an equivalent number of common share purchase rights.

<PAGE>  1
                       COACHMEN INDUSTRIES, INC.
                                INDEX                       Page No.         

 PART I.  FINANCIAL INFORMATION

    Financial Statements:

       Condensed Consolidated Balance Sheets-
       March 31, 1999 and December 31, 1998                    3-4

       Condensed Consolidated Statements of Income-
       Three Months Ended March 31, 1999 and 1998               5

       Condensed Consolidated Statements of Cash Flows-
       Three Months Ended March 31, 1999 and 1998               6

       Notes to Condensed Consolidated Financial Statements    7-8

    Management's Discussion and Analysis of Financial
    Condition and Results of Operations                        9-13

PART II.  OTHER INFORMATION                                     14

    Item 6.  Exhibits and Reports on Form 8-K

SIGNATURES                                                      14 

This Form 10-Q contains certain statements that are "forward-
looking" statements within the meaning of Section 27A of the Securities
Act of 1933 and Section 21E of the Securities Exchange Act of 1934, as
amended.  These forward looking statements involve risks and
uncertainties, and are dependent on factors which may include, but are
not limited to, the availability of gasoline, which can impact sales of
recreational vehicles; availability of chassis, which are used in the
production of many of the Company's recreational vehicle products;
interest rates, which affect the affordability of the Company's
products; government laws and regulations which may effect the way business
is conducted; and also on the state of the recreational vehicle and modular
housing industries in the United States.  Other factors affecting
forward-looking statements include competition in these industries and
the Company's ability to maintain or increase gross margins which are
critical to the profitability whether there are or are not increased
sales; and the Company's ability to make its software and equipment year
2000 compliant.

At times, the Company's actual performance differs materially from its
projections and estimates regarding the economy, the recreational
vehicle and housing industries and other key performance indicators.
Readers of this Report are cautioned that reliance on any forward-
looking statements involves risks and uncertainties.  Although the
Company believes that the assumptions on which the forward-looking
statements contained herein are reasonable, any of those assumptions
could prove to be inaccurate given the inherent uncertainties as to the
occurrence or nonoccurrence of future events.  There can be no assurance
that the forward-looking statements contained in this Report will prove
to be accurate.  The inclusion of a forward-looking statement herein
should not be regarded as a representation by the Company that the 
Company's objectives will be achieved.

<PAGE>  2
                      COACHMEN INDUSTRIES, INC.
                CONDENSED CONSOLIDATED BALANCE SHEETS 

                                               MARCH 31,    DECEMBER 31,
                                                 1999          1998

ASSETS
CURRENT ASSETS
  Cash and temporary cash investments        $ 20,361,439  $ 23,009,502
  Short-term investments                       32,167,035    31,279,433
  Trade receivables, less allowance for
   doubtful receivables 1999 - $1,135,000
   and 1998 - $768,000                         50,638,630    27,584,551
  Other receivables                             1,905,549     1,838,171
  Refundable income taxes                       3,741,000     3,741,000
  Inventories                                  95,322,152    93,349,453
  Prepaid expenses and other                    1,588,112     1,341,175
  Deferred income taxes                         3,268,000     3,268,000
    
    Total current assets                      208,991,917   185,411,285

PROPERTY AND EQUIPMENT, at cost
  Land and improvements                        11,059,078    11,016,684
  Buildings and improvements                   55,515,359    53,761,414
  Machinery and equipment                      21,310,460    19,712,798
  Transportation equipment                     11,966,040    11,175,667
  Office furniture and fixtures                10,091,183     8,850,146
  
    Total property and equipment, at cost     109,942,120   104,516,709

  Less, Accumulated depreciation               43,067,486    41,444,585

    Net property and equipment                 66,874,634    63,072,124

OTHER ASSETS
  Real estate held for sale                     2,622,219     2,622,218
  Rental properties                             1,357,422     1,371,915
  Intangibles, less accumulated amortization
   1999 - $548,559 and 1998 - $516,913          4,521,419     4,553,105
  Deferred income taxes                           579,000       579,000
  Other                                        10,904,348    10,866,639

     Total other assets                        19,984,408    19,992,877

TOTAL ASSETS                                 $295,850,959  $268,476,286

The accompanying notes are part of the condensed consolidated financial
statements.

<PAGE>  3
                      COACHMEN INDUSTRIES, INC.
            CONDENSED CONSOLIDATED BALANCE SHEETS (CONT'D)

                                               MARCH 31,    DECEMBER 31,
                                                 1999          1998

LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES
  Current maturities of long-term debt       $  1,825,175  $  2,125,175
  Accounts payable, trade                      35,294,111    18,997,193
  Accrued wages, salaries and commissions       4,273,690     4,357,878
  Accrued dealer incentives                     4,970,398     3,783,628
  Accrued warranty expense                      6,308,975     6,138,081
  Accrued income taxes                          5,461,998     1,509,429
  Accrued insurance                             1,786,739     1,862,811
  Other liabilities                             7,953,467     6,943,999

    Total current liabilities                  67,874,553    45,718,194

LONG-TERM DEBT                                  8,966,303    10,191,476

OTHER                                           6,470,716     7,108,956

    Total liabilities                          83,311,572    63,018,626

SHAREHOLDERS' EQUITY
  Common shares, without par value: authorized
   60,000,000 shares; issued 1999 - 20,906,984
   shares and 1998 - 20,842,568 shares         89,704,680    89,105,324
  Additional paid-in capital                    3,933,978     3,866,398
  Retained earnings                           151,999,618   145,613,994
  Treasury shares, at cost: 1999 - 4,253,764
   Shares and 1998 - 4,257,985 shares         (33,098,889)  (33,128,056)

     Total shareholders' equity                212,539,387   205,457,660

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY   $295,850,959  $268,476,286

The accompanying notes are part of the condensed consolidated financial
statements.

<PAGE>  4
                      COACHMEN INDUSTRIES, INC.
             CONDENSED CONSOLIDATED STATEMENTS OF INCOME

                                                  THREE MONTHS
                                                 ENDED MARCH 31,
                                             1999               1998     

Net sales                                $211,025,425       $175,637,459 

Cost of goods sold                        183,452,011        152,261,070 

    Gross profit                           27,573,414         23,376,389 

Operating expenses:
  Selling and delivery                     10,120,068          9,066,279   
  General and administrative                6,972,411          6,775,098 

                                           17,092,479         15,841,377  
   
    Operating income                       10,480,935          7,535,012 

Nonoperating income (expense):
  Interest expense                           (433,788)          (465,160)  
  Investment income                           346,736          1,128,083     
  Gain on sale of properties, net               3,364              5,034      
  Other, net                                  332,075            873,446 

                                              248,387          1,541,403 
 
    Income before income taxes             10,729,322          9,076,415
      
Income taxes                                3,512,000          2,777,000 

    Net income                           $  7,217,322       $  6,299,415 

Earnings per common share:
    Basic                                $        .43       $        .36 
    Diluted                              $        .43       $        .36

Number of common shares used in the computation
 of earnings per share: 
    Basic                                  16,624,957         17,339,620
    Diluted                                16,630,962         17,633,166  

Cash dividends per common share          $        .05        $       .05 

The accompanying notes are part of the condensed consolidated financial
statements.

<PAGE>  5
                      COACHMEN INDUSTRIES, INC.
           CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

                                                    THREE MONTHS
                                                   ENDED MARCH 31,
                                                 1999          1998

CASH FLOWS FROM OPERATING ACTIVITIES
  Net cash provided by (used in)
   operating activities                       $ 6,842,126  $ (6,180,627)

CASH FLOWS FROM INVESTING ACTIVITIES
  Proceeds from:
   Sale of short-term investments              31,348,071    31,291,922
   Sale of properties                                   -       111,262
  Acquisitions of:
   Short-term investments                     (33,086,493)  (36,352,312)
   Property and equipment                      (5,675,817)   (4,365,594)
   Businesses                                           -    (9,001,812)
  Other                                          (610,140)      322,705

    Net cash (used in) investing
     activities                                (8,024,379)  (17,993,829)

CASH FLOWS FROM FINANCING ACTIVITIES
  Payments of long-term debt                   (1,525,173)   (1,558,512)
  Issuance of common shares under stock
   option and stock purchase plans                599,356       741,744
  Tax benefit from stock options exercised        291,705       461,322
  Cash dividends paid                            (831,698)     (867,091)
    
    Net cash (used in) financing activities    (1,465,810)   (1,222,537)

Decrease in cash and temporary 
    cash investments                           (2,648,063)  (25,396,993)

CASH AND TEMPORARY CASH INVESTMENTS
  Beginning of period                          23,009,502    71,427,918
  End of period                              $ 20,361,439  $ 46,030,925

Noncash investing and financing 
 activities:
  Liabilities assumed in acquisitions
   of businesses                             $          -  $    795,000 

The accompanying notes are part of the condensed consolidated financial
statements.

<PAGE>  6
                      COACHMEN INDUSTRIES, INC.
         NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

1.  The consolidated balance sheet data as of December 31, 1998 was
derived from audited financial statements, but does not include all
disclosures required by generally accepted accounting principles.

2. In the opinion of management, the information furnished herein
includes all adjustments of a normal and recurring nature necessary
to reflect a fair statement of the interim periods reported.  The
results of operations for the three months ended March 31, 1999 are
not necessarily indicative of the results to be expected for the
full year.
     
3.  Inventories consist of the following:

                                   March 31,           December 31, 
                                     1999                  1998

    Raw material                 $ 35,514,075          $ 29,691,805
    Work-in-process                10,259,453            11,511,459
    Finished goods                 48,724,035            52,146,189
     Total                       $ 95,322,152          $ 93,349,453

3. The Company was contingently liable at March 31, 1999 to banks
and other financial institutions on repurchase agreements in
connection with financing provided by such institutions to most of
the Company's independent dealers in connection with their purchase
of the Company's recreational vehicle products.  These agreements
provide for the Company to repurchase its products from the
financing institution in the event that they have repossessed them
upon a dealer's default.  The risk of loss resulting from these
agreements is spread over the Company's numerous dealers and is
further reduced by the resale value of the products repurchased.
The Company is involved in various legal proceedings which are
ordinary litigations incidental to the industry and which are
covered in whole or in part by insurance. Management believes that
any liability which may result from these proceedings will not be
significant.

4.  In 1998, the Company adopted SFAS No. 131, "Disclosures about Segments
 of an Enterprise and Related Information". The Company has determined
 that its reportable segments are those that are based on the Company's
 method of internal reporting, which disaggregates its business by
 product category. The Company's two reportable segments are: Vehicles
 (recreational, vans and specialized), including related parts and
 supplies, and Housing (modular). The Company evaluates the performance
 of its segments and allocates resources to them based on pretax income.
 Differences between reported segment amounts and corresponding
 consolidated totals represent corporate expenses for administrative
 functions and costs or expenses relating to property and equipment that
 are not allocated to segments.

 The table below presents information about segments used by the chief
 operating decision maker of the Company for the three months ended 
 March 31, 1999 and 1998:

<PAGE>  7
                                          1999            1998     
         Net sales:  
              Vehicles                $178,795,830    $149,582,057    
              Housing                   32,229,595      26,055,402   

                Consolidated total    $211,025,425    $175,637,459   
                 
         Pretax income:
              Vehicles                $  8,995,963    $  6,788,649   
              Housing                    2,344,594         690,765   
              Other reconciling items     (611,235)      1,597,001   

                Consolidated total    $ 10,729,322    $  9,076,415   

         Total assets:
              Vehicles                $169,621,993    $149,054,900   
              Housing                   42,510,976      35,623,340   
              Other reconciling items   83,717,990      89,927,130

                Consolidated total    $295,850,959    $274,605,370

   

5.  Change in Accounting Principle   

    Effective January 1, 1999, the Company adopted SOP 98-1, Accounting
    for Costs of Computer Software.  For years beginning after December
    15, 1998, SOP 98-1 requires internal and external costs incurred to
    develop internal-use computer software during the application 
    development stage  to be capitalized and amortized over the
    software's useful life.  During the quarter ended March 31, 1999,
    the Company capitalized $782,000 of internal costs which previously
    would have been expensed under generally accepted accounting
    principles.  These capitalized internal costs are related to the
    Company's new enterprise computer system which is currently being
    implemented.  The effect of this change in accounting principle for
    the quarter ended March 31, 1999 was to increase net income by
    approximately $500,000, or $.03 per share (basic and diluted). 

<PAGE>  8
                      COACHMEN INDUSTRIES, INC.
                 MANAGEMENT'S DISCUSSION AND ANALYSIS
           OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following is management's discussion and analysis of certain
Significant factors which have affected the Company's financial
Condition, results of operations and cash flows during the periods
Included in the accompanying condensed consolidated financial
Statements.

A summary of the changes in the principal items included in the
Condensed consolidated statements of income is shown below.

                                            Comparison of 
                                             Three Months          
                                    Ended March 31, 1999 and 1998            
                                         Increases (Decreases)

                                             Amount   Percentage

Net sales                                $ 35,387,966    20.1%  

Cost of goods sold                         31,190,941    20.5

Selling and            
     delivery expenses                      1,053,789    11.6

General and                        
     administrative expenses                  197,313     2.9

Interest expense                              (31,372)   (6.7)

Investment income                            (781,347)  (69.3)

Gain on sale of                        
     properties, net                           (1,670)     *

Other, net                                   (541,371)  (62.0)  

Income before income taxes                  1,652,907    18.2

Income taxes                                  735,000    26.5
          
Net income                                    917,907    14.6

* Not meaningful

<PAGE>  9
NET SALES

Consolidated net sales for the quarter ended March 31, 1999 were
$211,025,425, an increase of 20.1% over the $175,637,459 reported in the
same quarter of 1998.  The Company's vehicle segment, which includes the
parts and supply businesses, experienced a sales increase of 19.5%.
Although unit and dollar sales of towable products increased from the 
1998 period, unit and dollar sales of motorized products posted the 
largest sales gains.  The Company's housing segment experienced a 23.7%
increase in net sales for the quarter compared  to last year's first 
quarter.  While both the RV and housing segments were up in the number
of units sold, the RV segment experienced an increase, and the housing 
segment a slight decrease, in the average sales price per unit.    

COST OF GOODS SOLD

Cost of goods sold increased 20.5% or $31,190,941 for the three months
ended March 31, 1999.  The increase is substantially in line with the
increase in net sales. Cost of goods sold as a percentage of net sales
was 86.9% for the 1999 quarter and 86.7% for the 1998 quarter. While the
housing segment experienced a decrease in the cost of goods sold, the
overall percentage increase is attributable to an RV segment sales mix
with increased motorized products, as well as, higher priced chassis due
to an increase in the sale of diesels engines. In addition, this segment
experienced higher labor costs, including training and other costs associated
with the construction of a new motorhome production plant, which is scheduled
for completion in May 1999. 
 
OPERATING EXPENSES

As a percentage of net sales, operating expenses, which include selling,
delivery, general and administrative expenses, were 8.1% and 9.0% for
the quarters ended March 31, 1999 and 1998, respectively. Selling 
expenses decreased to 4.3% of net sales from 4.8% in 1998 while delivery
expenses increased to .5% from .3% in the same 1998 quarter. General and
administrative expenses were 3.3% of net sales for the first quarter of 
1999 and 3.9% of net sales for the first quarter of 1998. The overall
decrease in operating expenses as a percentage of net sales is
consistent with an increase in sales due to the fixed nature of many
of the expenses in this category.

INTEREST EXPENSE

Interest expense was $433,788 and $465,160 for the quarters ended March
31, 1999 and 1998, respectively.  This decrease reflects the pay-down of
long-term debt, as well as, the amount of amount of current year's
increase in the cash surrender value of the Company's investment in life
insurance contracts.  These life insurance contracts have been purchased
to fund obligations under deferred compensation agreements with
executives and other key employees.  The interest costs associated with
deferred compensation obligations and with the borrowings against the
cash value of the insurance policies are partially offset by the
increases in cash surrender values.


INVESTMENT INCOME

Investment income decreased $781,247 for the 1999 quarter from 1998.
This decrease was principally attributable to an increase in realized
losses on sales of investment securities along with a $146,000 reduction

<PAGE>  10
of interest and dividend income which resulted from less invested funds
during the current quarter versus last year's first quarter.     

GAIN ON THE SALE OF PROPERTIES, NET  

The net gain on the sale of properties for the quarter ended March 31,
1999 was $3,364 while the comparative quarter in 1998 was a gain of
$5,034.  This classification represents the net result of the amount of
gain or loss recognized upon the disposition of various small
properties. 

OTHER, NET

Other income, net, represents income of $332,075 for the 1999 first
quarter and $873,446 for the 1998 first quarter. The larger amount in
1998 is principally attributed to the recognition of $762,000 of key-man
life insurance proceeds during the quarter.

INCOME TAXES

For the first quarter ended March 31, 1999, the effective tax rate was
32.7% compared to a first quarter tax rate of 30.6% in 1998.  The
Company's effective tax rate fluctuates based upon the states where
sales occur and also with the level of export sales.  The first quarter
of 1998 was also impacted by the amount of nontaxable income realized
from the recognition of key-man life insurance proceeds.

LIQUIDITY AND CAPITAL RESOURCES

The Company generally relies on funds from operations as its primary
source of liquidity. In addition, the Company maintains an unsecured 
committed line of credit, which totaled $30 million at March 31, 1999, to 
meet its seasonal working capital needs.  At March 31, 1999, there were no 
borrowings against this line of credit. For the three months ended March 31, 
1999, the major use of cash was with investing activities.  The main 
investing activities were purchases, net of sales, of short-term investments 
and capital expenditures.  Property and equipment acquisitions consumed cash
during the quarter primarily from the construction of a motorized product 
manufacturing facility in Indiana, as well as, software and additional 
hardware requirements in connection with the Company's implementation of a 
new enterprise computer system.  The significant use of cash in operating 
activities was the increase in receivables, partially offset by increases in 
trade payables.  The negative cash flow from financing activities was 
primarily for cash dividends and repayment of long-term debt. 

At March 31, 1999, working capital increased to $141.1 million from $139.7 
million at December 31, 1998.  The $23.6 million increase in current assets 
at March 31, 1999 versus December 31, 1998, was primarily due to increased 
receivables.  The slightly smaller increase in current liabilities of 
$22.2 million is substantially due to increased trade payables, accrued 
income taxes and other accrued liabilities.   

Year 2000

The Year 2000 issue relates to the way computer systems, software and
some equipment define calendar dates; they could fail or make
miscalculations due to interpreting a date including "00" to mean 1900,
not 2000.  In 1997, the Company determined that certain of its computer
software was originally programmed using two digits rather than four to
define the applicable year.  As a result, this software could have been

<PAGE>  11
unable to process transactions beyond December 31, 1999. If correction
or replacement of the software was not completed in a timely manner, the
Year 2000 issue could have a material impact on the Company's operations
and could result in an interruption in, or failure of, certain normal
business activities or operations.

The assessment phase of the Company's software, systems and equipment
began in 1997.  It was initially determined that the systems most likely
to be affected by the Year 2000 issue were the general accounting
systems and payroll.   To remedy the Year 2000 issue with regard to
these areas, the Company began devoting significant resources to replace
the affected software with a new enterprise computer system.  It was
decided that this enterprise computer system should also be implemented
for the manufacturing processes.  The implementation of the general
accounting systems and payroll is complete as of March 31, 1999.  As of
this date, the implementation status for manufacturing processes is
estimated to be approximately 75% complete for the vehicle segment and
approximately 60% complete for the housing segment. Full testing and
implementation of the new computer system for all divisions of the
Company is occurring on an ongoing basis throughout 1999 and is expected
to be complete in adequate time to enable proper processing of
transactions throughout the Company before January 1, 2000. 

The Company also initiated a senior management focus team in 1998 to
identify and review other possible business system failures that could
occur and to assess the need for contingency plans.  The focus team is
in the process of determining if the Company's equipment with embedded
systems is Year 2000 compliant.  The focus team does not believe the
Company's equipment is, for the most part, calendar-date sensitive.
Nonetheless, it has initiated an inventory of all such equipment,
including telecommunications equipment and facilities.  Those business
systems considered most critical to continued operations are being given
the highest priority.  

The Company believes the key risk factors associated with Year 2000 are
those from outside the Company that it cannot directly control, such as
the readiness of its key material suppliers, dealers, customers,
financial institutions and public infrastructure suppliers. The Company
relies on third parties to provide goods and services necessary for the
manufacture and distribution of its products.  The focus team is in the
process of identifying and communicating with third-party suppliers
about the status of their compliance with Year 2000. As of March  31,
1999, the Company has received responses from approximatelly 75% of its
critical component third-party suppliers and has received responses from
approximately 50% of its non-critical component suppliers.  The Company
is currently determining the status of their readiness by analyzing
these responses. The Company sells its products to numerous independent
dealers. Management believes the risk associated with Year 2000
compliance by the dealers is minimized since the risk is spread among
the dealers.  Due to the uncertainty of the Year 2000 readiness of the
remaining critical and non-critical third parties, the Company is
currently unable to determine whether the consequences of Year 2000
failures of third parties will have a material impact on the Company's
operations.  While the Company is working diligently to obtain assurance
from its mission critical third parties that they will be compliant,
there can be no assurance that the systems of any third party on which
the Company's operations rely will be timely compliant.  Nevertheless,
the Company does not anticipate a material impact on its operations from
direct interfaces with third parties. The focus team is in the process
of assessing the risk and the need to develop contingency plans to
address potential disruptions that could be caused by third parties.

<PAGE>  12
The Company believes the worst case scenario for Year 2000 issues would
be the disruption or unavailability of utility services.  This could
hinder or stop the performance of normal business functions, such as
manufacturing and selling, and might disrupt retail demand. However, due
to the multiple business locations of the Company, its manufacturing
facilities, and its owned and independent retail outlets, normal
business functions could continue at those locations where utility
disruptions or unavailability did not occur. If they do occur, it is
expected they will be temporary, and some utility services may be
available from remote locations, as through electric grids.  The focus
team is in the process of determining whether a contingency plan is
feasible to mitigate worst case disruptions. 

The worst case scenario could include halting of production due to the
inability of a single source supplier to deliver a critical product or
component.  The Company is implementing a contingency plan to identify
replacement suppliers if a key supplier is unable to adequately assure
the Company that it will be compliant, and to closely monitor inventory
levels of critical components.  The largest exposure appears to be the
Company's interface with chassis manufacturers for order processing.
The Company believes these order processing systems to be Year 2000
compliant based on statements from representatives of the companies
involved.  The chassis suppliers have also advised the Company that the
chassis are Year 2000 compliant.  

Based on a review of its products by segment, vehicles and housing, the
Company has determined that the products it has sold and will continue
to sell should not require remediation to be Year 2000 compliant.
Accordingly, the Company does not believe that the Year 2000 presents a
material exposure as it relates to the Company's products. 

The objective of the Company and each of its operating subsidiaries is
to have all of their significant business systems, including those that
affect facilities and manufacturing activities, functioning properly
with respect to Year 2000, before January 1, 2000. The total cost is
currently estimated to be in excess of $6.5 million, of which
approximately $4.7 million has been incurred as of March 31, 1999.
Of the amount incurred, $.9 million has been expensed and $3.8 million
has been capitalized for new systems and equipment.  All costs are being
funded through operating cash flows.  These costs do not include any
costs associated with the implementation of contingency plans. If
determined to be feasible, the Company intends to create its contingency
plans by September 1999.

<PAGE>  13
                     PART II. OTHER INFORMATION

Item 6.  Exhibits and Reports on Form 8-K

     (a)  Exhibits

             Exhibit 27 - Financial Data Schedule

     (b)  Reports on Form 8-K

             None

                              SIGNATURES

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




                                       COACHMEN INDUSTRIES, INC.
                                             (Registrant)



                                       /s/  CLAIRE C. SKINNER
Date: May 13, 1999                 _______________________________
                                   Claire C. Skinner, Chairman of 
                                  The Board & Chief Executive Officer
                                    


                                       /s/ WILLIAM M. ANGELO
Date: May 13, 1999                 _______________________________
                                   William M. Angelo, Vice President
                                    & Chief Accounting Officer               
                                                                             
<PAGE>  14