UNITED STATES
                   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:   April 30, 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
       0-12619

    Collins Industries, Inc.
    (Exact name of registrant as specified in its charter)

    Missouri
    (State or other jurisdiction of incorporation)

    43-0985160
    (I.R.S. Employer Identification Number)

    15 Compound Drive
    Hutchinson, Kansas                         67502-4349
    (Address of principal executive offices)   (Zip Code)

    Registrant's telephone number including area code
    316-663-5551

    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

                  APPLICABLE ONLY TO CORPORATE ISSUERS:

    Indicate the number of shares outstanding of each of the issuer's
    classes of common stock, as of the latest practicable date.

    Common Stock, $.10 par value                        7,525,581
          Class                                Outstanding at May 27, 1999


                 COLLINS INDUSTRIES, INC. AND SUBSIDIARIES

                                 FORM 10-Q
                              April 30, 1999

                                  INDEX

    PART I.   FINANCIAL INFORMATION                           PAGE NO

          Item 1.  Financial Statements:

          Consolidated Condensed Balance Sheets
            April 30, 1999 and October 31, l998                   3

          Consolidated Condensed Statements of Income -
            Three and Six Months Ended April 30, 1999
              and 1998                                            4

          Consolidated Condensed Statements of Cash Flow -
            Six Months Ended April 30, 1999 and 1998              5

          Notes to Consolidated Condensed Financial Statements    6

          Item 2.

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


    PART II.  OTHER INFORMATION

          Item 6.  Exhibits and Reports on Form 8-K              12


    SIGNATURES                                                   13

    PART I - FINANCIAL INFORMATION

    Item 1 - Financial Statements

                  Collins Industries, Inc. and Subsidiaries
                    CONSOLIDATED CONDENSED BALANCE SHEETS
                                 (Unaudited)

                                           April 30,       October 31,
                                              1999            1998

    ASSETS
    Current Assets:
      Cash                                 $   290,454      $  143,995
      Receivables, trade & other             5,711,527        5,346,051
      Inventories, lower of cost (FIFO)
       or market                            39,238,564       25,271,242
    Prepaid expenses and other current
       assets                                  664,807          985,420
        Total current assets                45,905,352       31,746,708

    Property and equipment, at cost         40,740,975       37,783,917
    Less:  accumulated depreciation         22,007,124       21,038,717
       Net property and equipment           18,733,851       16,745,200
    Other assets                             5,111,742          584,141
         Total assets                      $69,750,945      $49,076,049


    LIABILITIES & SHAREHOLDERS' INVESTMENT
    Current liabilities:
      Current maturities of long-term
       debt & capitalized leases           $ 1,510,083      $ 1,108,750
      Accounts payable                      18,632,983       12,017,444
      Accrued expenses                       5,133,537        2,946,167
         Total current liabilities          25,276,603       16,072,361

    Long-term debt and capitalized leases   23,124,039       12,733,085

    Shareholders' investment:
      Common stock                             727,818          743,088
      Paid-in capital                       17,331,081       18,051,859
      Retained earnings                      3,291,404        1,475,656
         Total shareholders' investment     21,350,303       20,270,603
         Total liabilities &
          shareholders' investment         $69,750,945      $49,076,049

    (See accompanying notes)

                   Collins Industries, Inc. and Subsidiaries
                  CONSOLIDATED CONDENSED STATEMENTS OF INCOME
                                   (Unaudited)

                              Three Months Ended         Six Months Ended
                                  April 30,                  April 30,

                                1999       1998          1999         1998

    Sales                   $46,766,843  $38,332,942  $84,940,875  $76,813,564
    Cost of sales            39,106,258   32,473,612   71,606,100   65,909,552

      Gross profit            7,660,585    5,859,330   13,334,775   10,904,012

    Selling, general and
    administrative expenses   4,764,785    3,901,366    9,100,512    7,710,333

      Income from operations  2,895,800    1,957,964    4,234,263    3,193,679

    Other income (expense):
      Interest expense         (449,154)    (341,551)    (853,055)    (728,180)
      Other, net                 15,062      107,547      145,348      176,285
                               (434,092)    (234,004)    (707,707)    (551,895)

    Income before provision
      for income taxes        2,461,708    1,723,960    3,526,556    2,641,784

    Provision for
     income taxes               946,000      604,000    1,340,000      924,000


    Net income                1,515,708    1,119,960    2,186,556    1,717,784

    Earnings per share:
      Basic                  $      .21   $      .15   $      .30   $      .23
      Diluted                $      .20   $      .14   $      .29   $      .22

    Dividends per share      $     .025   $     .025   $     .050   $     .180

    Weighted average common
    and common equivilent
    shares outstanding:
      Basic                   7,345,677    7,560,060    7,383,950    7,505,898
      Diluted                 7,444,991    7,742,633    7,443,081    7,768,438

    (See accompanying notes)

                     Collins Industries, Inc. and Subsidiaries
                  CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOW
                                    (Unaudited)

                                                    Six Months Ended
                                                         April 30,

                                                   1999           1998
    Cash flow from operations:
      Cash received from customers              $85,867,446    $76,744,088
      Cash paid to suppliers and employees      (83,302,134)   (73,577,941)
      Interest paid                                (839,560)      (689,486)
      Income taxes paid                            (683,898)             -

        Cash provided by operations               1,041,854      2,476,661

    Cash flow from investing activities:
      Capital expenditures and acquisition       (6,475,095)    (3,144,067)
      Proceeds from sale of property and
       equipment                                          -        249,166
      Other, net                                   (166,382)      (355,229)

        Cash used in investing activities        (6,641,477)    (3,250,130)

    Cash flow from financing activities:
      Net increase in other borrowings            7,279,643      3,829,563
      Principal payments of long-term debt
        and capitalized leases                     (426,704)    (1,347,023)
      Proceeds from exercise of stock options         6,125         77,566
      Acquisition and retirement of
       treasury stock                               (742,174)     (457,300)
      Payment of dividends                          (370,808)   (1,359,162)

        Cash provided by financing activities      5,746,082       743,644

    Net increase (decrease) in cash                  146,459       (29,825)

    Cash at beginning of period                      143,995       189,152

    Cash at end of period                        $   290,454   $   159,327

    Reconciliation of net income to net cash
    provided by operations:
      Net income                                   2,186,556     1,717,784
      Depreciation and amortization                1,138,937       851,905
      Changes in assets net of Mid Bus
       acquisition
         Decrease (increase) in receivables          926,571       (69,476)
         Decrease (increase) in inventories       (8,944,534)     (610,559)
         Decrease in prepaid expenses and
          other current assets                       351,215       831,049
         Increase (decrease) in accounts
          payable and accrued expenses             5,382,780      (198,557)
         Other                                           329       (45,485)

    Cash provided by operations                  $ 1,041,854   $ 2,476,661

    (See accompanying notes)

                   COLLINS INDUSTRIES, INC. AND SUBSIDIARIES

             Notes to Consolidated Condensed Financial Statements
                                  (Unaudited)

    (1)  General

    The  preparation  of  financial  statements  in  conformity  with
    generally  accepted accounting principles requires management  to
    make  estimates and assumptions that affect the reported  amounts
    of assets and liabilities and disclosure of contingent assets and
    liabilities  at  the  date of the financial  statements  and  the
    reported  amounts of revenues and expenses during  the  reporting
    period.  Actual results could differ from those estimates.

    In   the   opinion  of  management,  the  accompanying  unaudited
    consolidated   condensed   financial   statements   contain   all
    adjustments (consisting of only normal recurring items) necessary
    to  summarize  fairly the Company's financial  position  and  the
    results  of  operations for the three and six months ended  April
    30,  1999  and 1998, and the cash flows for the six months  ended
    April 30, 1999 and 1998.

    The  Company  suggests that the unaudited Consolidated  Condensed
    Financial Statements for the three and six months ended April 30,
    1999 be read in conjunction with the Company's Annual Report  for
    the year ended October 31, 1998.

    (2)  Inventories

    Inventories,  which  include material, labor,  and  manufacturing
    overhead, are stated at the lower of cost (FIFO) or market.

    Major classes of inventories as of April 30, 1999 and October 31,
    1998, consisted of the following:

                                          April 30,         October 31,
                                            1999                1998

           Chassis                       $13,160,300       $  7,916,058
           Raw materials & components     11,033,681          8,871,980
           Work in process                 5,634,082          3,408,167
           Finished goods                  9,410,501          5,075,037
                                         $39,238,564        $25,271,242

    (3)  Loan Agreement

    On April 1, 1999, the Company amended the original Loan Agreement
    dated July 31, 1998, with NationsBank (the "Bank"). This
    amendment increased the Company's total credit facility to $37.3
    million. The Agreement provides for a revolving credit facility
    of $22.0 million, a long-term credit facility of $10.3 million,
    and an acquisition credit facility of $5.0 million. The credit
    facilities bear interest based on a combination of Eurodollar and
    the Bank's prime rate.

    The revolving credit facility is collateralized by inventories
    and receivables and the long-term facility is collateralized by
    equipment and certain real property. Under terms of the
    Agreement, the Company is required to maintain certain financial
    ratios and other financial conditions. The Agreement also
    prohibits the Company from incurring certain additional
    indebtedness, limits certain investments, advances or loans and
    restricts substantial asset sales and capital expenditures.

    (4)  Contingencies and Litigation

    At  April  30, 1999, the Company had contingencies and litigation
    pending   which  arose  in  the  ordinary  course  of   business.
    Litigation  is subject to many uncertainties and the  outcome  of
    the  individual  matters is not presently  determinable.   It  is
    management's  opinion that this litigation would  not  result  in
    liabilities  that  would have a material adverse  effect  on  the
    Company's consolidated financial position.

    (5)  Earnings per Share

    Dilutive  securities,  consisting  of  options  to  purchase  the
    Company's  common stock, included in the calculation  of  diluted
    weighted  average common shares was 99,314 and  182,573  for  the
    quarters ended April 30, 1999 and 1998, respectively. The  effect
    of  dilutive stock options on weighted average shares outstanding
    was  59,131 and 262,540 for the six months ended April  30,  1999
    and 1998, respectively.


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

    RESULTS OF OPERATIONS:

    Sales

    Sales  for the quarter ended April 30, 1999, increased  22%  from
    the same period in fiscal 1998. This increase was principally due
    to increased sales of bus and ambulance products partially offset
    by a decrease in terminal truck sales.

    Sales for the six months ended April 30, 1999, increased 11% over
    the same period in fiscal 1998. This increase was principally due
    to higher sales of bus products and was partially offset by lower
    terminal truck sales.

    The  Company's  consolidated sales  backlog  at  April  30,  1999
    increased  130%  to $77.2 million compared to  $33.6  million  at
    October  31,  1998. This increase was across all  product  lines.
    Including  the  Mid Bus acquisition, the backlog of  bus  product
    lines increased by 193%, ambulances by 89% and terminal trucks by
    59%.  The Company's consolidated sales backlog was $44.3  million
    at  April  30,  1998.  The  significant increase  in  backlog  is
    principally  attributable  to  additional  sales  and   marketing
    expenditures and higher market demand related to the  replacement
    of non-conforming vans.

    Cost of Sales

    Cost  of sales for the quarter ended April 30, 1999 was 83.6%  of
    sales  compared to 84.7% for the same period in fiscal 1998.  The
    Company's cost of sales for the six months ended April  30,  1999
    was 84.3% of sales compared to 85.8% of sales for the same period
    in  fiscal  1998. The decrease in cost of sales as a  percent  of
    sales  for  the  three and six months ended April  30,  1999  was
    principally  due to increased efficiencies in labor and  material
    usage  achieved  from  mechanization,  partially  offset  by   an
    increase in manufacturing overhead.

    Gross Margin

    Gross  margins for the three and six months ended April 30, 1999,
    improved  as a result of cost controls implemented over the  past
    several  quarters  and  higher bus product  sales.  However,  the
    Company  experienced  increased direct labor  rates  without  any
    significant increase in selling prices. The labor increases  were
    partially  offset by other cost reduction measures  and  improved
    operating  efficiencies including those resulting from continuing
    mechanization of manufacturing processes.

    Other Income (Expense)

    Interest  expense for the three and six months  ended  April  30,
    1999, increased principally as a result of the Company's increase
    in  borrowings to fund capital asset additions, a plant expansion
    and the acquisition of Mid Bus, Inc.  This increase was partially
    offset  by  an  overall  reduction  of  the  Company's  effective
    interest rates. The reduction of the Company's effective interest
    rate  was  principally  due to the Company  negotiating  a  lower
    interest rate with its lead bank and new Industrial Revenue  Bond
    financing.

    Net Income

    The Company's net income for the quarter ended April 30, 1999 was
    $1.5  million  ($.20 per share-diluted) compared to $1.1  million
    ($.14 per share-diluted) for the same period in fiscal 1998.  The
    increase in the Company's net income was principally attributable
    to  stronger operating results from bus products including  those
    of the newly acquired Mid Bus, Inc.

    The  Company's  net  income  was $2.2 million  ($.29  per  share-
    diluted) for the six months ended April 30, 1999 compared to $1.7
    million  ($.22 per share-diluted) for the six months ended  April
    30,  1998. The net income change was principally due to the  same
    reasons discussed in the immediately preceding paragraph.

    LIQUIDITY AND CAPITAL RESOURCES:

    The  Company  used  existing credit lines,  internally  generated
    funds  and supplier financing to fund its operations and  capital
    expenditures for the three and six months ended April 30, 1999.

    Cash  provided by operations was $1.0 million for the six  months
    ended  April 30, 1999 compared to $2.5 million for the six months
    ended  April  30, 1998.  Cash provided by operations  principally
    resulted  from  the  Company's  net  income  ($2.2  million),  an
    increase  in  accounts payable ($5.4 million),  depreciation  and
    amortization  ($1.1  million),  a decrease  in  receivables  ($.9
    million),  and a decrease in prepaid expenses ($.4 million),  and
    was  partially offset by an increase in inventory ($8.9 million),
    during the six months ended April 30, 1999. Inventories increased
    principally  to  support higher sales volumes, to better  balance
    production   capacities  with  related  sales   demand   and   to
    accommodate higher production levels anticipated in the  upcoming
    summer months for bus products.

    Cash  used in investing activities was $6.6 million for  the  six
    months ended April 30, 1999 compared to $3.3 million for the  six
    months ended April 30, 1998.  The increase was principally due to
    higher capital expenditures including the acquisition of Mid  Bus
    Inc.

    Cash  flow provided by financing activities was $5.7 million  for
    the  six months ended April 30, 1999 compared to $.7 million  for
    the  six  months  ended April 30, 1998.  This change  principally
    resulted  from  increases in borrowing for the six  months  ended
    April  30,  1999.  Interest-bearing debt for the  three  and  six
    months  ended  April  30, 1999, increased to  accommodate  higher
    inventory  levels, to finance certain equipment  with  Industrial
    Revenue Bonds and to complete the acquisition of Mid Bus, Inc.

    The Company believes that its cash flows from operations and bank
    credit  lines  will be sufficient to satisfy its  future  working
    capital and capital expenditure requirements.

    Year 2000 Issue

    The  Year  2000 ("Y2K") issue is the result of computer  programs
    being  written  using two digits rather than four to  define  the
    applicable  year.  The Company's computer equipment and  software
    and  devices with imbedded technology that are time-sensitive may
    recognize a date using "00" as the year 1900 rather than the year
    2000.   This  could result in a system failure or miscalculations
    causing disruptions of operations, including, among other things,
    a  temporary inability to process transactions, send invoices, or
    engage in similar normal business activities.

    The  Company has developed and begun implementing a plan intended
    to  ensure that its computer equipment and software will function
    properly  with respect to dates in the year 2000 and  thereafter.
    For  this  purpose,  the term "computer equipment  and  software"
    includes  systems  that are commonly thought  of  as  information
    technology  ("IT") systems, including accounting, data processing
    and   telephone/PBX   systems,  hand-held   terminals,   scanning
    equipment,  and other miscellaneous systems, as well  as  systems
    that  are  not commonly thought of as IT systems, such  as  alarm
    systems, fax machines, or other miscellaneous systems.   Both  IT
    and   non-IT  systems  may  contain  imbedded  technology,  which
    complicates   the   Company's  Y2K  identification,   assessment,
    remediation,  and testing efforts.  Based upon its identification
    and assessment efforts to date, the Company believes that certain
    of  the  computer equipment and software that it  currently  uses
    will  require replacement or modification.  A substantial portion
    of  the  Company's  software relates to prepackaged,  copyrighted
    software  written  by Mapics, Actionware and American  Viking.
    The Company has obtained Y2K compliant versions of these software
    packages   and  has  fully  converted  to  the  Y2K  version   of
    Actionware.  The  Company  has installed  the  Y2K  versions  of
    Mapicsr and American Viking in a test environment and has  fully
    converted  three of the five locations currently  using  Mapics,
    and/or American Viking, to the Y2K versions. The Company intends
    to  convert the two remaining locations in 1999. Additionally, in
    the ordinary course of replacing computer equipment and software,
    the   Company  attempts  to  obtain  replacements  that  are  Y2K
    compliant.  The Company expects that its overall Y2K plan,  which
    began  in  fiscal  1998, will be completed by October  31,  1999.
    However,   the  Company  is  in  the  process  of  developing   a
    contingency plan for certain internal systems.

    The  Company  has  also contacted significant suppliers  such  as
    Ford, General Motors and Cummins concerning the Company's use  of
    embedded technology from such vendors. Significant suppliers have
    implemented  plans  to  help ensure the uninterrupted  supply  of
    goods  to their customers, and have initiated efforts to evaluate
    the status of products using embedded technology.

    The  cost  of the Y2K issue is not expected to have a  materially
    adverse impact on the Company's results of operation or adversely
    affect  the  Company's relationships with customers,  vendors  or
    others.   However, there can be no assurance that the Y2K  issues
    of  other entities will not have a material adverse impact on the
    Company's systems or results of operations.

    Cautionary Statement Regarding Risks and Uncertainties  That  May
    Affect Future Results

    This  report  and other written reports and oral statements  made
    from  time to time by the Company may contain so-called "forward-
    looking  statements"  about the business,  financial  conditions,
    prospects  of the Company and year 2000 issues, all of which  are
    subject  to  risks  and uncertainties.  One  can  identify  these
    forward-looking  statements  by  their  use  of  words  such   as
    "expects", "plans", "will", "estimates", "forecasts", "projects",
    and  other words of similar meaning.  One can also identify  them
    by  the  fact  that they do not relate strictly to historical  or
    current facts.  One should understand that it is not possible  to
    predict   or  identify  all  factors  which  involve  risks   and
    uncertainties.  Consequently, the reader should not consider  any
    such  list or listing to be a complete statement of all potential
    risks or uncertainties.

    No  forward-looking statement can be guaranteed and actual future
    results  may vary materially.  The actual results of the  Company
    could  differ  materially from those indicated  by  the  forward-
    looking  statements  because of various risks  and  uncertainties
    including  without  limitation, changes in  product  demand,  the
    availability  of  vehicle chassis, adequate direct  labor  pools,
    changes  in  competition, interest rate fluctuations, development
    of new products, various inventory risks due to changes in market
    conditions,  changes  in  tax and other  governmental  rules  and
    regulations applicable to the Company, substantial dependence  on
    third   parties  for  product  quality,  reliability  and  timely
    fulfillment of orders and other risks indicated in the  Company's
    filings    with   the   Securities   and   Exchange   Commission.
    Additionally, the Company's recent acquisition of Mid  Bus,  Inc.
    involves  certain  risks  and  uncertainties  including   without
    limitation,  the Company's ability to operate Mid Bus  profitably
    and to retain Mid Bus' customers, suppliers and labor force.

    The Company does not assume the obligation to update any forward-
    looking statement.  One should carefully evaluate such statements
    in  light of factors described in the Company's filings with  the
    Securities and Exchange Commission, especially on Forms 10-K, 10-Q
    and 8-K (if any).

    PART II - OTHER INFORMATION

    Item 1 - Legal Proceedings
            Not applicable

    Item 2 - Changes in Securities
            Not applicable

    Item 3 - Defaults on Senior Securities
            Not applicable

    Item 4 - Submission of Matters to a Vote of Security-Holders

          The Company's 1999 Annual Meeting of Shareholders was held
          February 26, 1999. Mr. Don L. Collins and Mr. Don S.
          Peters were each elected as a director for a three year
          term. Mr. Collins received 6,670,301 votes for, 206,114
          against and no abstentions. Mr. Peters received 6,659,921
          votes for, 216,494 against and no abstentions. The other
          directors whose term of office continued after the meeting
          were: Donald Lynn Collins, Lewis W. Ediger, Robert E.
          Lind, Arch G. Gothard III, and William R. Patterson.

          For the fiscal year ending October 31, 1998, the Company
          also ratified the appointment of its independent public
          accountants, Arthur Andersen LLP at is 1999 Annual Meeting
          of Shareholders. Arthur Andersen LLP received 6,800,728
          votes for, 47,497 votes against and 28,190 abstentions.

    Item 5 - Other Information
            Not applicable

    Item 6 - Exhibits and Reports on Form 8-K

           (a)     Exhibits:
                   27.0 - EDGAR Financial Data Schedule

                   10.1 - Amendment No. 1. dated as of April 1, 1999,
                   to the Amended and Restated Loan and Security
                   Agreement dated as of July 31, 1998, by and
                   between Collins Industries, Inc., and NationsBank,
                   N.A.

           (b)  Reports on Form 8-K:
                   No reports on Form 8-K were filed durring the
                   quarter ended      April 30, 1999.



                                   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.


                                      COLLINS INDUSTRIES, INC.
                                      (REGISTRANT)


    DATE: June 2, 1999                /s/ Larry W. Sayre
                                     LARRY W. SAYRE
                                     VICE PRESIDENT - FINANCE AND
                                     CHIEF FINANCIAL OFFICER
                                     (Principal Accounting Officer)