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 [NO FEE REQUIRED]

For the quarterly period ended  June 30, 1997


[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT
OF 1934    [NO FEE REQUIRED]

For the transition period from __________ to __________


                        Commission File No. 1-6720


                            A. T. CROSS COMPANY
          (Exact name of registrant as specified in its charter)


        Rhode Island                              05-0126220
(State or other jurisdiction of        (IRS Employer Identification No.)
 incorporation or organization)


One Albion Road, Lincoln, Rhode Island                          02865
(Address of principal executive offices)                      (Zip Code)


Registrant's telephone number, including area code  (401) 333-1200


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, 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 June 30, 1997:

                 Class A common stock - 14,690,134 shares

                 Class B common stock -  1,804,800 shares


PART I.  FINANCIAL INFORMATION

                   A. T. CROSS COMPANY AND SUBSIDIARIES
                   CONDENSED CONSOLIDATED BALANCE SHEETS
                                                    June 30     December 31
                                                 1997      1996      1996
ASSETS                                            (Thousands of Dollars)
CURRENT ASSETS
  Cash and Cash Equivalents                   $ 21,374  $ 18,537  $ 14,767
  Short-Term Investments                        27,674    31,988    27,289
  Accounts Receivable                           19,182    26,241    43,222
  Inventories-Note B                            23,130    30,723    19,011
  Net Assets of Discontinued Operations          8,436    11,138    13,246
  Other Current Assets                           5,582     7,700     4,606
     TOTAL CURRENT ASSETS                      105,378   126,327   122,141

PROPERTY, PLANT AND EQUIPMENT                  105,798    97,162   101,697
  Less Allowances for Depreciation              65,512    59,075    61,994
                                                40,286    38,087    39,703
INTANGIBLES AND OTHER ASSETS                    12,339    12,252    12,278
                                              $158,003  $176,666  $174,122
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES
  Accounts Payable, Accrued Expenses and
    Other Liabilities                         $ 16,671  $ 16,370  $ 21,256
  Note Payable to Bank                           2,300     7,100     6,000
  Compensation and Related Taxes                 3,484     5,482     2,392
  Cash Dividends Payable                             0         0     2,639
  Contributions Payable to Employee
    Benefit Plans                                9,558     9,492     8,105
  Income Taxes Payable                             594     1,462     1,430
     TOTAL CURRENT LIABILITIES                  32,607    39,906    41,822

ACCRUED WARRANTY COSTS                           5,659     5,359     5,509

SHAREHOLDERS' EQUITY
  Common Stock, Par Value $1 Per Share:
  Class A, Authorized 40,000,000 Shares;
   Issued 15,288,042 Shares and Outstanding
   14,690,134 Shares in June 1997, Issued
   15,258,444 Shares and Outstanding
   14,762,344 Shares in June 1996 and
   Issued 15,282,412 Shares and Outstanding
   14,686,049 Shares in December 1996           15,288    15,258    15,282
  Class B, Authorized 4,000,000 Shares;
   Issued and Outstanding 1,804,800 Shares       1,805     1,805     1,805
  Additional Paid-In Capital                    11,900    11,504    11,838
  Retained Earnings                             99,988   110,542   106,781
  Accumulated Foreign Currency
   Translation Adjustment                         (326)      (95)      (21)
                                               128,655   139,014   135,685
  Treasury Stock, at Cost                       (8,918)   (7,613)   (8,894)
     TOTAL SHAREHOLDERS' EQUITY                119,737   131,401   126,791
                                              $158,003  $176,666  $174,122
See notes to condensed consolidated financial statements.


                   A. T. CROSS COMPANY AND SUBSIDIARIES
                CONDENSED CONSOLIDATED STATEMENTS OF INCOME

                                   THREE MONTHS ENDED      SIX MONTHS ENDED
                                         JUNE 30               JUNE 30
                                    1997      1996          1997      1996
                               (Thousands of Dollars Except per Share Data)

Net Sales                          $31,124   $39,035      $64,812   $71,887
Cost of Goods Sold                  17,136    20,350       34,365    36,653
Gross Profit                        13,988    18,685       30,447    35,234

Selling, General and
  Administrative Expenses           16,629    16,623       30,594    29,963
Research and Development Expenses      820       557        1,762     1,203
Service and Distribution Costs         942       928        1,794     1,839
Operating Income (Loss)             (4,403)      577       (3,703)    2,229

Interest and Other Income              444       606          883     1,297

Income(Loss)from Continuing Operations
  Before Income Taxes               (3,959)    1,183       (2,820)    3,526

Income Taxes (Benefit)              (1,386)      414         (987)    1,234

Income(Loss)from Continuing
  Operations                        (2,573)      769       (1,833)    2,292

Income (Loss) from Discontinued
  Operations (Net of Income Taxes)  (2,387)       25       (2,321)      159
Net Income (Loss)                  $(4,960)  $   794      $(4,154)  $ 2,451

Income (Loss) Per Share - Note C
  Continuing Operations            $ (0.16)  $  0.05      $ (0.11)  $  0.14
  Discontinued Operations            (0.14)     0.00        (0.14)     0.01
Net Income (Loss) Per Share        $ (0.30)  $  0.05      $ (0.25)  $  0.15

Dividends Declared Per Share         $0.16    $ 0.16        $0.16    $ 0.16



See notes to condensed consolidated financial statements.
                                     
                                     
                   A. T. CROSS COMPANY AND SUBSIDIARIES
              CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

                                                    SIX MONTHS ENDED
                                                        JUNE 30
                                                     1997      1996
                                                  (Thousands of Dollars)
Cash Provided By (Used In):
Operating Activities
  Net Cash Provided by Continuing Operations       $ 17,860   $ 17,700
  Net Cash Provided by (Used In) Discontinued
    Operations                                        2,489     (2,573)
    Net Cash Provided By Operating Activities        20,349     15,127

Investing Activities:
  Additions to Property, Plant and Equipment         (4,081)    (4,087)
  Purchase of Short-Term Investments                 (1,505)   (30,032)
  Sale or Maturity of Short-Term Investments          1,120     19,470
Net Cash Used In Investing Activities                (4,466)   (14,649)

Financing Activities:
  Cash Dividends Paid                                (5,278)    (5,300)
  Repayment of Bank Borrowings                       (6,000)    (7,100)
  Proceeds from Bank Borrowings                       2,300          0
  Other                                                  45        199
Net Cash Used In Financing Activities                (8,933)   (12,201)

Effect of Exchange Rate Changes on
  Cash and Cash Equivalents                            (343)      (298)

Increase/(Decrease) in Cash and Cash Equivalents      6,607    (12,021)

Cash and Cash Equivalents at Beginning of Period     14,767     30,558

Cash and Cash Equivalents at End of Period         $ 21,374   $ 18,537

See notes to condensed consolidated financial statements.
                                     
                                     
                   A. T. CROSS COMPANY AND SUBSIDIARIES
           NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                               June 30, 1997


NOTE A - Basis of Presentation
The accompanying unaudited condensed consolidated financial statements have
been prepared in accordance with generally accepted accounting principles
for interim financial information and with the instructions to Form 10-Q
and Article 10 of Regulation S-X.  Accordingly, they 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 of normal recurring accruals)
considered necessary for a fair presentation have been included.  Operating
results for the six months ended June 30, 1997, are not necessarily
indicative of the results that may be expected for the year ending December
31, 1997.  The Company typically records its highest sales and earnings in
the fourth quarter.  For further information, refer to the consolidated
financial statements and footnotes thereto included in the Company's annual
report on Form 10-K for the year ended December 31, 1996.


NOTE B - Inventories
The components of inventory at June 30, 1997, 1996 and December 31, 1996
were as follows:

                             June 30       June 30     December 31
                               1997          1996          1996
         Finished goods     $  9,736      $ 12,398      $  7,063
         Work in process       6,086         8,767         5,449
         Raw materials         7,308         9,558         6,499
                            $ 23,130      $ 30,723      $ 19,011


NOTE C - Net Income (Loss) Per Share
Net income (loss) per share has been determined based upon the weighted
average number of Class A and Class B common shares outstanding of
16,495,206 and 16,494,906 for the second quarter and six months ended June
30, 1997, respectively, and 16,561,264 and 16,558,579 for the second
quarter and six months ended June 30, 1996, respectively. Common stock
equivalents related to outstanding stock options have not been included in
the calculations of earnings per share in 1997 because the result is not
dilutive.

In March 1997, the Financial Accounting Standards Board released Statement
of Financial Accounting Standards (SFAS) No. 128, "Earnings per Share",
which the Company will adopt in the fourth quarter of 1997.  Had SFAS No.
128 been effective for the quarters and six month periods ended June 30,
1997 and 1996, reported earnings per share would have been unchanged.


NOTE D - COST REDUCTION PLAN
In July 1997, the Company's Board of Directors approved a plan designed to
reduce the cost of its independent sales force and operating costs at its
manufacturing facility in Lincoln, Rhode Island.  The Plan primarily
involves reducing personnel costs by eliminating redundant or excess
positions in several of the Company's functional areas.  Severance and
other charges associated with the Plan will approximate $520,000 after
income taxes($.03 per share)and will be reflected in the Company's
operating results in the 1997 third quarter.


NOTE E - DISCONTINUED OPERATIONS
In June 1997, the Company discontinued the distribution of quality leather
goods and accessory products and began to wind-down all operations of its
Manetti-Farrow subsidiary.  Manetti-Farrow is the exclusive wholesale
distributor for the Fendi and Echo brands of leather products and fashion
accessories in the United States. The Company recorded an after-tax loss of
$2,387,000 in the second quarter of 1997 in connection with the disposition
of this subsidiary.  The following table sets forth summary information
relating to Manetti-Farrow:


                                     THREE MONTHS ENDED   SIX MONTHS ENDED
                                          JUNE 30            JUNE 30
                                      1997      1996       1997      1996
                                            (Thousands of Dollars)

Net Sales                             $2,471    $2,490    $5,579    $5,690
Cost and expenses                      2,543     2,452     5,550     5,445
Operating gain (loss) before taxes       (72)       38        29       245
Income taxes related to operations       (24)       13        11        86
Operating gain (loss)                    (48)       25        18       159

Loss on disposal before income taxes  (3,600)        0    (3,600)        0
Income tax benefit related to loss
  on disposal                         (1,261)        0    (1,261)        0
Loss on disposal                      (2,339)        0    (2,339)        0
Gain (loss) from discontinued
  operations                         $(2,387)    $  25   $(2,321)    $ 159


             MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
                    CONDITION AND RESULTS OF OPERATION


Recent Developments

The contract between the Company's Manetti-Farrow subsidiary and Fendi
Diffusione whereby the Company distributes Fendi leather products in the
United States expires on December 31, 1997.  In June 1997, the Company and
Fendi agreed that the distribution agreement would not be renewed and,
consequently, the Company decided to discontinue the distribution of
quality leather goods and accessory products and to wind-down operations of
its Manetti-Farrow subsidiary.  The Company recorded an after tax loss of
$2.4 million in connection with the discontinuation of this business.
Management believes that the liquidation of Manetti-Farrow, in addition to
generating significant cash flow in the next six months due to the sale of
existing inventories, will help to sharpen its focus on both its core
writing instruments business and its new product lines.

In July 1996, the Company formed the Cross Pen Computing Group or "Cross
PCG".  This new division was established to develop complementary product
opportunities peripheral to or outside the Company's core writing
instruments division.  In conjunction with leading high technology
companies, Cross PCG is developing products that combine the functionality
and aesthetic qualities of its quality writing instruments with state of
the art technology.  The division's initial product offerings were
introduced at the June 1997 Comdex show in Atlanta, Georgia, and the
Company expects to begin sales of these products in the 1997 third quarter.

In addition, in order to test the transferability of the Cross brand to
other high quality gift and self purchase products, the Company has
developed a line of Swiss-made Cross timepieces which it plans to introduce
on a limited basis in the third quarter.

The Company believes that, while the potential of these new product
initiatives is difficult to forecast at this early stage, sales of Cross
PCG products and Cross timepieces could reach 10% of writing instrument
revenue for the last six months of 1997.  The Company also believes that
these products, particularly Cross PCG products, may have a material impact
on 1998 consolidated revenue and earnings, although there can be no
assurance of success for these products at this early stage.

In July 1997, the Company adopted a cost reduction plan designed to reduce
operating costs primarily by eliminating excess or redundant positions at
its manufacturing facility in Lincoln, Rhode Island, and by reducing the
size of its independent sales force.  Severance and other charges
associated with this plan which will be recorded in the third quarter are
expected to approximate $800,000 ($520,000 after income taxes).

The above statements are forward looking statements subject to the
implications set forth below ("Forward Looking Statements").


Results of Operations Second Quarter 1997 Compared to Second Quarter 1996

Net sales for the second quarter ended June 30, 1997 decreased 20.3%
compared to the second quarter of 1996. International writing instrument
sales of $15.1 million decreased 20.8% as compared to the 1996 period,
while domestic writing instrument sales of $16.0 million were 19.8% lower
than the prior year period. The Company believes that the sales decrease,
both internationally and domestically, is attributable, to some extent, to
a worldwide decrease in demand for quality writing instruments.  The
Company believes that many of its competitors are experiencing similar
sales decreases in many key markets.

The decrease in International sales was the result of a significant decline
in sales to Asia, the Far East, Europe and the Middle East/Africa,
partially offset by an improvement in sales to Canada.  With respect to
Asia and the Far East, the 1997 results compared to the 1996 period were
affected by a flat market throughout most of the region in 1997, price-
driven promotions in 1996 that were not repeated this year and an inability
to repeat substantial, one time business gift sales in 1996. Actual sales
in Yen decreased somewhat from the prior year period due to a negative
consumer reaction to the tax increases that were implemented in Japan in
April. In addition, the dollar decrease in Japanese sales was exacerbated
by the further weakening of the Yen. The improvement in Canadian sales was
the result of a change in the method of distribution in this market, from a
distributor to direct sales to major Canadian retail customers. The 1997
increase also reflects the deterioration of Canadian sales in the second
quarter of 1996 due to the financial difficulties experienced by the
Company's distributor at that time.  Sales to Europe and the Middle East
decreased from the second quarter of 1996 partially due to strong initial
product sales in 1996 of the restaged Century product, and to a weak
economy in 1997 in a number of countries in Europe and the Middle East,
most significantly Germany, and a soft retail environment in France and
Spain.  The stronger US dollar against most major currencies this year also
negatively impacted sales.

The Company believes that the decline in domestic sales, primarily in the
Retail Division, was the result of continued low consumer awareness of the
Company's newer product lines.  To help stimulate consumer interest, the
Company expects to increase expenditures for advertising and marketing
support in the last half of 1997 as well as in 1998, both Domestically and
Internationally.

The gross profit margin for the second quarter of 1997 was 44.9%, as
compared to 47.9% for the second quarter of 1996.  The decline in margin
was attributable to changes in product mix and unfavorable foreign exchange
rates, in addition to a higher percentage of indirect product costs (i.e.,
factory overhead) in relation to sales resulting from the overall lower
sales and production levels this year.  Selling, general and administrative
expenses for the second quarter of 1997, while flat with the 1996 period,
included a loss of $290,000 related to the sale of the Company's former
distribution facility in Lincoln, Rhode Island.  In addition, lower
personnel and marketing costs in 1997 were partly offset by higher expenses
associated with selling directly to major retail customers in Canada
instead of through a distributor.  Research and development expenses, which
exceeded the 1996 second quarter by $263,000, or 47.2%, included
expenditures associated with certain new writing instrument products and
the development of the Pen Computing Group line of products.  See the
"Recent Developments" section above.

Interest and other income decreased 26.7% for the second quarter of 1997
primarily due to lower interest income.  This decrease was due mostly to
lower average investable funds in the second quarter of 1997 offset by
slightly higher interest rates.

The effective income tax rate on the loss from continuing operations for
the second quarter of 1997 was 35.0%, unchanged from the second quarter of
1996.

The Company recorded an after-tax loss of $2.4 million in connection with
discontinuing its distribution of fine quality leather goods and accessory
products.  See the "Recent Developments" section above.


Results of Operations Six Months Ended June 30, 1997 Compared to June 30,
1996

Net sales for the six months ended June 30, 1997 were $64.8 million, or
9.8% lower than the same period in 1996.  Domestic sales of $30.7 million
were 13.4% lower, while foreign sales of $34.1 million were down 6.3% from
the same period in 1996.  For the most part, the factors affecting sales
results for the second quarter had a similar effect on year-to-date sales.
Internationally, sales to Asia, the Far East and Europe declined from the
prior year period, but these declines were partially offset by increases in
Canada and Latin America.  The stronger US dollar also contributed to the
decrease compared to last year, partially offset by a 1997 price increase.
Domestically, the decline in retail sales was offset slightly by an
increase in sales to business and institutional customers in the Company's
Special Markets Division.

Gross profit margins for the first six months of 1997 were 47.0%, as
compared to 49.0% for the same period in 1996.  Similar to the second
quarter, unfavorable product mix and foreign exchange along with the higher
relative level of indirect factory costs together lowered overall product
margins compared to 1996.  Selling, general and administrative expenses for
the six months ended June 30, 1997 were 2.1% higher than the same period
for 1996 and included the $290,000 loss on the sale of the Company's former
distribution facility discussed above.  Research and Development expenses
were up from last year by 46.5%, while Service and Distribution costs were
substantially flat. As noted above, the increase in R&D was attributable to
expenditures associated with certain new writing instrument products and
the development of the Pen Computing Group line of products.

Interest and other income decreased by 31.9% for the first six months of
1997, primarily due to lower interest income as average investable funds
and interest rates were lower than last year's first half.

The effective tax rate on the loss from continuing operations for the six
months ended June 30, 1997 was 35.0%, unchanged compared to the same period
in 1996.


Liquidity and Sources of Capital

Cash, cash equivalents and short-term investments (i.e., "cash") increased
$7.0 million from December 31, 1996 to $49.0 million at June 30, 1997. Cash
available for domestic operations approximated $9.5 million while cash held
off-shore approximated $39.5 million at June 30, 1997.  Accounts receivable
decreased since the end of 1996 by $24.0 million to $19.2 million as cash
was collected in January 1997 from customers who took advantage of the
Company's 1996 extended dating program that allowed domestic customers to
defer payments on certain 1996 purchases.  This program was similar to
extended dating programs that have been offered in past years. The Company
has available a $50 million line of credit with Fleet National Bank which
provides an additional source of working capital on a short-term basis.  At
June 30, 1997 there was $2.3 million outstanding under this line (which was
repaid in July).  The Company also has available a $7 million multi-
currency credit arrangement with a bank to meet short-term foreign currency
needs.  The Company believes that its current level of working capital,
along with the funds available from the Fleet line of credit and the
proceeds from the sale of its former distribution facility and the
liquidation of Manetti-Farrow, will be sufficient to meet the Company's
normal operating needs and to finance the development of its new Pen
Computing Group division for the foreseeable future.

While inventory of $23.1 million increased $4.1 million since December 31,
1996, compared to the end of June 1996 inventory levels have been reduced
by $7.6 million.  This decrease from June 1996 was the result of inventory
reduction efforts undertaken in the second half of 1996. The increase in
the first six months of 1997 is the result of lower sales, and of the
production of certain products with longer lead times in anticipation of
higher demand in the last six months.

Citing the disappointing operating results for the first six months and
uncertainty about the remainder of 1997, the Company's Board of Directors
at their meeting on July 10, 1997, voted to reduce the quarterly dividend
from $.16 to $.08 per share.


Forward Looking Information

Statements contained in this Form 10-Q that are not historical facts are
forward-looking statements made pursuant to the safe harbor provisions of
the Private Securities Litigation Reform Act of 1995.  In addition, use of
words such as "believes," "anticipates," "expects" and similar expressions
are intended to identify forward-looking statements.  The Company cautions
that a number of important factors could cause actual results for 1997 and
beyond to differ materially from those expressed in any forward-looking
statements made by or on behalf of the Company.  Such statements contain a
number of risks and uncertainties, including, but not limited to, risks
associated with consumer acceptance of the Company's new product lines, the
successful development and performance of new technology in connection with
such new products, the Company's ability to streamline its manufacturing
and sales operations as planned in a timely manner with expected cost
savings, the impact of such streamlining on revenues from the Company's
existing and new products as well as on the successful launch of new
products, the Company's other strategic initiatives, and customer and
consumer support for such initiatives and changes.  The Company cannot
assure that it will be able to anticipate or respond timely to changes
which could adversely affect its operating results in one or more fiscal
quarters.  Results of operations in any past period should not be
considered indicative of results to be expected in future periods.
Fluctuations in operating results may result in fluctuations in the price
of the Company's common stock.


PART II.  OTHER INFORMATION

Item 4.  Submission of Matters to a Vote of Security Holders
The Company held its annual meeting on April 24, 1997 at its corporate
headquarters in Lincoln, Rhode Island.  The following are the matters
submitted to a vote of the shareholders:

     a.  Number of Directors

     The proposition to fix the total number of directors at nine, of which
     three shall be Class A directors and six shall be Class B directors.
     Approved by the vote of 13,242,113 Class A shares in favor, 244,744
     against, 21,510 abstaining, and by the vote of 1,804,800 Class B
     shares in favor and none against.

     b.  Election of Directors

     The following directors were elected by the Class A shareholders:

                                         For           Withheld
              Terrence Murray         13,237,980        270,387
              James C. Tappan         13,328,377        179,990
              Thomas C. McDermott     13,333,377        174,990

     The following directors were elected by the unanimous vote of
     1,804,800 Class B shares:

                             Bradford R. Boss
                             Russell A. Boss
                             John E. Buckley
                             Bernard V. Buonanno, Jr.
                             H. Frederick Krimendahl II
                             Edwin G. Torrance

     c.  Appointment of Independent Auditors

     A proposal to ratify the appointment of Deloitte & Touche LLP as
     independent auditors for the Company for the year ending December 31,
     1997 was approved by the unanimous vote of 1,804,800 Class B shares.


Item 6.  Exhibits and Reports on Form 8-K
No reports have been filed on Form 8-K pursuant to item 6(b) and no other
items are applicable for six months ended June 30, 1997.


                                SIGNATURES
                                     
Pursuant  to  the requirement 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.

                                    A. T. CROSS COMPANY



Date: August 13, 1997               By: JOHN E. BUCKLEY
                                    John E. Buckley
                                    Executive Vice President
                                    Chief Operating Officer


Date: August 13, 1997               By: JOHN T. RUGGIERI
                                    John T. Ruggieri
                                    Senior Vice President
                                    Chief Financial Officer