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 August 31, 1996

                                       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 0-4465

                           Sirco International Corp.
             ------------------------------------------------------
             (Exact Name of Registrant as Specified in Its Charter)


          New York                                               13-2511270
--------------------------------                             -------------------
 (State or Other Jurisdiction                                 (I.R.S. Employer
of Incorporation or Organization                             Identification No.)


            24 Richmond Hill Avenue, Stamford Connecticut     06901
            ----------------------------------------------------------
               (Address of Principal Executive Offices)     (Zip Code)
 
    Registrant's Telephone Number, Including Area Code      203-359-4100
                                                            ------------

            -------------------------------------------------------
            (Former Name, Former Address and Former Fiscal Year, if
                           Changed Since Last Report)

         Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the  Securities  Exchange  Act of
1934  during  the  preceding  12 months  (or for such  shorter  period  that the
registrant was required to file such reports),  and (2) has been subject to such
filing requirements for the past 90 days.   Yes [X]   No [ ]

         Indicate  the  number of  shares  outstanding  of each of the  issuer's
classes of common stock, as of the latest practicable date:  1,309,700 shares of
Common Stock, par value $.10 per share, as of October 1, 1996.
<PAGE>
                         PART I. FINANCIAL INFORMATION

Item I. Financial Statements

                   Sirco International Corp. and Subsidiaries
                             Condensed Consolidated
                                 Balance Sheets
<TABLE>
<CAPTION>
                                                   Aug. 31, 1996   Nov. 30, 1995
                                                   -------------   -------------
                                                     (Unaudited)    (See Note)
<S>                                                   <C>          <C>        
Assets
Current assets:
 Cash and cash equivalents                            $  441,638   $   176,241
 Accounts receivable                                   2,823,097     2,184,468
 Inventories                                           4,769,665     5,762,828
 Prepaid expenses                                        504,405       257,809
 Other current assets                                    139,711       276,815
                                                      ----------   -----------
Total current assets                                   8,678,516     8,658,161

Property and equipment at cost                         1,589,105     1,777,894
Less accumulated depreciation                            939,974     1,128,045
                                                      ----------   -----------
Net property and equipment                               649,131       649,849
                                                      ----------   -----------

Other assets                                             107,840       154,233
Investment in and advances to subsidiary                 540,497       540,497
                                                      ----------   -----------
Total assets                                          $9,975,984   $10,002,740
                                                      ==========   ===========
</TABLE>
<PAGE>
                   Sirco International Corp. and Subsidiaries
                             Condensed Consolidated
                                 Balance Sheets
                                  (Continued)
<TABLE>
<CAPTION>
                                                   Aug. 31, 1996   Nov. 30, 1995
                                                   -------------   -------------
                                                     (Unaudited)    (See Note)
<S>                                                   <C>          <C>        
Liabilities and stockholders' equity
Current liabilities:
 Loans payable to financial institutions              $1,300,000   $ 2,323,279
 Short-term loans payable other                          879,159       571,205
 Current maturities of long-term debt                      6,467       222,119
 Accounts payable                                      3,302,116     2,866,658
 Accrued expenses                                      1,467,464     1,532,253
                                                      ----------   -----------
Total current liabilities                              6,955,206     7,515,514

Long-term debt, less current maturities                  364,140       590,298

Stockholders' equity:
 Common stock, $.10 par value; 10,000,000
 shares authorized, 1,315,000 issued                     
 (1996),  1,215,000 issued (1995)                        131,520       121,520
 Preferred stock, $.10 par value; 1,000,000
 authorized, none issued
 Capital in excess of par value                        4,267,534     4,027,534
 Retained earnings (deficit)                          (1,124,980)   (1,641,603)
 Treasury stock at cost                                  (27,500)      (27,500)
 Accumulated foreign translation adjustment             (589,936)     (583,023)
                                                      ----------   -----------
Total stockholders' equity                             2,656,638     1,896,928
                                                      ----------   -----------
Total liabilities and stockholders' equity            $9,975,984   $10,002,740
                                                      ==========   ===========
</TABLE>
See notes to the condensed consolidated financial statements

Note:  The balance  sheet at November 30, 1995 has been derived from the audited
financial  statements at that date but does not include all the  information and
footnotes required by generally accepted accounting principles.
<PAGE>
<TABLE>
<CAPTION>
                                           Sirco International Corp. and Subsidiaries
                                         Condensed Consolidated Statements of Operations
                                                           (Unaudited)

                                                                  For the Nine Months Ended         For the Three Months Ended
                                                                Aug. 31, 1996   Aug. 31, 1995    Aug. 31, 1996    Aug. 31, 1995
                                                               -------------    -------------    -------------    -------------
<S>                                                             <C>              <C>              <C>              <C>         
Net sales                                                       $ 21,894,376     $ 18,026,093    $   7,678,165     $  7,919,507
Cost of goods sold                                                16,275,046       13,477,671        5,916,856        5,817,784
                                                                ------------     ------------     ------------     ------------
Gross profit                                                       5,619,330        4,548,422        1,761,309        2,101,723

Selling, warehouse, general and
  administrative expenses                                          4,508,019        4,692,426        1,523,249        1,597,763
Loss on sale of handbag division                                           0          425,163                0            1,447 
                                                                ------------     ------------     ------------     ------------
                                                                   4,508,019        5,117,589        1,523,249        1,599,210
                                                                ------------     ------------     ------------     ------------
                                                                   1,111,311         (569,167)         238,060         502,513

Other (income) expense:
Interest expense                                                     598,097          678,486          212,526          235,686
Interest income                                                      (44,094)         (91,335)         (12,612)         (46,326)
Miscellaneous income, net                                           (218,279)        (125,043)        (119,932)         (96,968)
                                                                ------------     ------------     ------------     ------------
                                                                     335,724          462,108           79,982           92,392
                                                                ------------     ------------     ------------     ------------
Net income (loss) before income taxes                                775,587       (1,031,275)         158,078          410,121 
Provision for income taxes                                           258,964                0           85,208                0
                                                                ------------     ------------     ------------     ------------
Net income (loss)                                                $   516,623      ($1,031,275)    $     72,870      $   410,121
                                                                ============     ============     ============     ============   

Net income (loss) per share of  common stock   
  Primary                                                        $      0.39     ($      0.85)     $      0.05      $      0.34
                                                                ============     ============     ============     ============
  Fully diluted                                                  $      0.39     ($      0.85)     $      0.05      $      0.34    
                                                                ============     ============     ============     ============   
                                              
Weighted average number of shares of
  common stock outstanding-primary
  and fully diluted                                                1,285,336        1,209,700        1,309,700        1,209,700
                                                                ============     ============     ============     ============
</TABLE>
See notes to the condensed consolidated financial statements
<PAGE>
<TABLE>
<CAPTION>
                       Sirco International corp. and Subsidiaries
                    Condensed Consolidated statements of Cash Flows
                                      (Unaudited)

                                                          For the Nine Months Ended
                                                        Aug. 31, l996    Aug. 31, 1995
                                                        -------------    -------------
<S>                                                     <C>              <C>         
Cash flows from operating activities
Net income (loss)                                       $   516,623      ($1,031,275)
Adjustments to reconcile net income (loss) to net   
   cash provided by (used in) operating activities
   Depreciation and amortization                             63,060          112,805
   Provision for losses in accounts receivable               17,172           76,470
   Gain on sale of property  and equipment                     (313)         (36,681)
   Restrictive covenant                                           0           35,554                 
   Changes in operating assets and liabilities
    Accounts receivable                                    (665,127)        (276,100)          
    Inventories                                             986,561        1,957,824        
    Prepaid expenses                                       (246,832)         (33,341)
    Other current assets                                    137,104            3,972
    Other assets                                             46,393          (73,689)
    Accounts payable and  accrued expenses                  375,887        1,101,151
                                                        -----------      ----------- 
Net cash provided by operating activities                 1,230,528        1,836,690        
                                                        -----------      ----------- 
Cash flows from investing activities:
Proceeds from sale of property and equipment                  3,000           35,234
Purchase of property and equipment                          (67,517)         (24,236)
                                                        -----------      ----------- 

Net cash (used in) provided by investing
    activities                                              (64,517)          10,998
                                                        -----------      ----------- 

Cash flows from financing activities:
(Decrease) in loans payable to financial
  institutions and short-term loan payable-other           (927,996)      (2,958,532)
Proceeds from issuance of common stock                      250,000                0
Other non-current accrued expenses                                0          300,000      
Repayment of long-term debt                                (222,862)         (50,197)
                                                        -----------      ----------- 
Net cash used in financing activities                      (900,858)      (2,708,729)
                                                        -----------      ----------- 
Effect of exchange rate changes on cash                         244          (13,351) 
                                                        -----------      ----------- 
Increase (decrease) in cash and cash equivalents            265,397         (874,392)
Cash and cash equivalents at beginning of period            176,241          955,869
                                                        -----------      ----------- 
Cash and cash equivalents at end of period              $   441,638      $   81,477
                                                        ===========      =========== 
Supplemental  disclosures of cash flow  information
Cash paid during the period for:
   Interest                                             $   530,219      $   501,382       
   Inoome taxes                                         $         0      $         0
</TABLE>
See notes to the condensed consolidated financial statements
<PAGE>
                            SIRCO INTERNATIONAL CORP.

        Notes To Condensed Consolidated Financial Statements (Unaudited)


Note 1-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 nine month period ended August 31, 1996
are not necessarily  indicative of the results that may be expected for the year
ended  November 30, 1996.  For further  information,  refer to the  consolidated
financial  statements  and footnotes  thereto  included in the Company's  Annual
Report on Form 10-K, as amended, for the year ended November 30, 1995.


Note 2-Financing Arrangements

The Company has an  agreement  with  Rosenthal & Rosenthal,  Inc.  ("Rosenthal")
pursuant to which the Company  sells its accounts  receivable  to Rosenthal on a
pre-approved  non-recourse  basis.  Under the terms of the agreement,  Rosenthal
advances funds to the Company on the basis of invoice amounts.  Interest on such
advances  is 1.75% per  annum  above the  prime  rate.  Additionally,  Rosenthal
provides  inventory  financing to the Company  based on an advance rate of up to
40% of the  inventory  value.  At August 31,  1996,  Rosenthal  had advanced the
Company  approximately  $1,300,000  for  inventory  financing.  Interest on such
advances  is 1.75% per annum above the prime rate.  As of August 31,  1996,  the
prime rate was 8.25%.  The Company also pays a factoring  commission  of .75% of
each invoice amount, subject to a minimum of $96,000 per annum.

On May 28, 1996, the Company's  Canadian  subsidiary  renegotiated its financing
agreement with a Canadian  bank. The agreement  provides for a revolving loan in
the amount of  approximately  $876,000,  with interest  payable monthly at 1.25%
above the  Canadian  prime rate.  The  proceeds of this loan are utilized by the
Canadian   subsidiary   for  purchasing   inventory  and  financing   day-to-day
operations.  As of August 31, 1996, there were no borrowings under this facility
and  the  Canadian  subsidiary  had  outstanding  letters  of  credit  totalling
approximately  $674,000.  Under the renegotiated  financing agreement,  the bank
also has  outstanding  to the  Canadian  subsidiary a term loan in the amount of
approximately  $350,000 at August 31, 1996,  with  interest  payable  monthly at
2.00% above the Canadian  prime rate. As of August 31, 1996,  the Canadian prime
rate was 5.75%.  Substantially all of the assets of the Canadian subsidiary have
been  pledged as security  for the  revolving  line of credit and the term loan.
Additionally,  the Company has agreed to  subordinate  its loan to its  Canadian
subsidiary  to the  amounts  payable to the bank.  However,  subject to on-going
compliance with all other covenants of the agreement,  the subordinated loan may
be repaid at $22,000 per month  starting in July 1996.  At August 31, 1996,  the
subordinated loan amounted to approximately $206,000.
<PAGE>
In March 1995,  the Company  entered  into an agreement  with Yashiro Co.,  Inc.
("Yashiro"),  pursuant to which  Yashiro  agreed to issue or cause to be issued,
until March 20, 1997,  unsecured trade letters of credit in an aggregate  amount
of up to the  lesser of  $1,200,000  or 35% of the book  value of the  Company's
inventory.  Yashiro  charges the Company a handling fee of 3% for each letter of
credit that is opened.  Interest  is payable to Yashiro  monthly at 2% above the
prime rate.  On August 28,  1996,  the  agreement  was  amended to,  among other
things,  reduce to the  lesser  of  $1,000,000  or 35% of the book  value of all
inventory  owned by the Company the aggregate  amount of trade letters of credit
that may be issued  thereunder.  At August 31, 1996, the Company had outstanding
loans under the facility of  approximately  $879,000 and outstanding  letters of
credit amounting to approximately $170,000.


Note 3-Net Income (Loss) per Share

Net income  (loss)  per share of common  stock is  computed  on the basis of the
weighted average number of shares  outstanding plus the dilutive effect of stock
options.
<PAGE>
Item 2. Management's Analysis and Discussion Of
        Financial Condition and Results Of Operations


Three and Nine Months Ended August 31, 1996 vs August 31, 1995

Results of Operations

Net sales for the three months ended August 31, 1996 decreased by  approximately
$241,000 to  approximately  $7,678,000 as compared to  approximately  $7,919,000
reported for the comparable  period in 1995. Net sales for the Company's Luggage
and Backpack Divisions decreased by approximately  $413,000 for the three months
ended August 31, 1996.  The decrease in sales of non-FILA  products  amounted to
approximately  $869,000. This decrease is primarily attributable to increases in
a direct buy  program  to certain  customers  who have  purchased  approximately
$700,000 worth of luggage directly from the Company's  suppliers in the Far East
during the three months ended August 31, 1996. The Company  receives  commission
and records these "direct buy" transactions as commission income. If these sales
had been  made  from  product  imported  by the  Company  and  then  sold to the
customers,  the net sales of non-FILA product would have been  approximately the
same for the three  months  ended  August 31,  1996 and 1995.  Net sales of FILA
product  increased by  approximately  $456,000 for the three months ended August
31, 1996 over the comparable period in 1995. However,  included in this increase
was the sale of approximately  $320,000 of FILA product to FILA at the Company's
landed  cost.  Net sales for the  Company's  Canadian  subsidiary  increased  by
approximately  $172,000,  primarily  due to the  continued  strong  sales of its
Atlantic  luggage  line.  (See  below  for  discussion  on  recent  developments
regarding  the Atlantic  line.) For the three months ended August 31, 1996,  the
Company's  gross  profit  decreased   approximately  $341,000  to  approximately
$1,761,000 from  approximately  $2,102,000  reported in the comparable period of
1995  and the  gross  profit  percentage  decreased  to  approximately  23% from
approximately  26.5%  reported in the three months  ended  August 31, 1995.  The
decline in the gross  profit and gross  profit  percentage  for the three months
ended  August  31,  1996  was  due  primarily  to 1) the  sell-off  of the  FILA
inventory,  as discussed  below, and 2) lower gross margins realized on the sale
of the Company's domestic Luggage line.

Net sales for the nine months ended August 31, 1996  increased by  approximately
$3,868,000 to approximately  $21,894,000 from approximately $18,026,000 reported
for the comparable  period in 1995.  Non-FILA sales  decreased by  approximately
$1,453,000.  This decrease is directly  attributable  to an increase in a direct
buy  program  to certain  customers,  as  discussed  above,  who have  purchased
approximately  $1,400,000  worth of luggage  during the nine months ended August
31, 1996. If the sales had been made from product  imported by the Company,  the
net sales of non-FILA  product  would have been  approximately  the same for the
nine months ended August 31, 1996 and 1995. Net sales of FILA product  increased
by  approximately  $4,971,000 for the nine months ended August 31, 1996 over the
comparable  period  in 1995.  Net  sales of the  Company's  Canadian  subsidiary
increased by approximately $1,796,000 primarily due to continued strong sales of
its Atlantic line. Included in the Company's net sales for the nine months ended
August 31, 1995 were  approximately  $1,446,000 in net sales attributable to the
Company's former Handbag  Division,  which was sold in March 1995. The Company's
gross profit for nine months ended  August 31, 1996  increased by  approximately
$1,071,000 to approximately $5,619,000 from approximately $4,548,000 reported in
the comparable period of 1995 and the gross profit percentage increased to 25.7%
from 25.2%  reported for the nine months  ended  August 31,  1995.  Gross profit
increases  resulted  primarily  from the  increased  net sales of the  Company's
<PAGE>
licensed products, which generally have higher profit margins than the Company's
other product lines.  Included in the Company's gross profit for the nine months
ended August 31, 1995 was approximately  $156,000  attributable to the Company's
former Handbag Division.

After extensive  negotiations with FILA Sport S.P.A.  ("FILA") in February 1996,
the Company and FILA  entered  into an  agreement  pursuant to which the Company
ceased shipping FILA product under the FILA license on June 30, 1996, subject to
certain rights with respect to liquidating the remaining inventory. Net sales of
the FILA  product  for the three and nine  months  ended  August  31,  1996 were
approximately   $2,445,000  and   $8,180,000,   respectively,   as  compared  to
approximately  $1,989,000  and  $3,209,000,   respectively,   reported  for  the
comparable periods of 1995. The Company shipped approximately $6,700,000 of FILA
product in fiscal  1996  prior to the June 30,  1996 cut off date.  The  Company
believes that the loss of the FILA  trademark may have an adverse  effect on the
Company's  results of operations for the fiscal quarters ended November 30, 1996
and February 28, 1997.  However,  the Company expects that a significant portion
of the net sales of FILA  products  that would have been realized by the Company
during the remaining term of the FILA license will be replaced by sales of other
licensed products incorporating the recently-licensed "Perry Ellis", "Skechers",
"Gold's  Gym",  and  "Generra"  names,  symbols and logos.  The Company  started
shipping  product under these  licenses in the fourth quarter of fiscal 1996 and
expects  to recoup a  significant  portion  of the lost FILA sales by the end of
fiscal 1997.  However,  future net sales could be  negatively  impacted if sales
from new licenses or increases in sales under  existing  licenses do not replace
the sales of FILA products.

In August 1996, Airway Industries,  Inc. ("Airway") notified the Company that it
will not renew its license  agreement  with the Company  pursuant to which Sirco
International  (Canada)  Limited,  the  Company's  Canadian  subsidiary  ("Sirco
Canada"), was granted an exclusive license to sell in Canada luggage and luggage
related  products under the trade name  "Atlantic"  and "Oleg  Cassini"  through
December 31, 1996. In addition,  following  receipt of notification  from Airway
and  Douglas  Turner,  then  President  of Sirco  Canada and a  Director  of the
Company,  that Airway and Mr.  Turner had  mutually  agreed to  Airway's  future
employment of Mr.  Turner in its efforts to distribute  directly its products in
Canada,  the Company  terminated its employment of Mr. Turner in September 1996.
During the nine months ended August 31, 1996 and 1995,  the  Company's net sales
of  Airway  products  amounted  to  approximately   $3,987,000  and  $2,191,000,
respectively,  which represented approximately 18.2% and 12.2%, respectively, of
the Company's  total net sales for those periods,  and  approximately  96.8% and
94.5%,  respectively,  of the total net sales of Sirco Canada for those periods.
Sirco Canada  earned net profits of  approximately  $85,000 and $328,000 for the
three and nine months  ended  August 31,  1996 and net profits of  approximately
$101,000 and  $164,000 for the three and nine months ended August 31, 1995.  The
loss of the  Airway  license  agreement  could  have an  adverse  effect  on the
Company's results of operations for the fiscal year ended November 30, 1997. The
Company  is  currently   evaluating   various   alternatives  for  its  Canadian
operations, including, among other alternatives, hiring new management and sales
personnel for Sirco Canada in an effort  substantially  to increase net sales in
Canada of certain other licensed  products of the Company,  the sale of all or a
portion of the Company's equity interests in Sirco Canada and the liquidation of
Sirco Canada.
<PAGE>
Selling,   warehouse,   and  general  and   administrative   expenses  decreased
approximately  $75,000,  to approximately  $1,523,000 for the three months ended
August 31, 1996 from approximately  $1,598,000 for the three months ended August
31,1995 and decreased  approximately  $184,000, to approximately  $4,508,000 for
the nine months ended August 31, 1996 from approximately $4,692,000 for the nine
months  ended  August 31,  1995.  On August 28,  1996,  the Company  prepaid its
obligation to Yashiro under the Non-Competition  Agreements entered into between
the Company and Yashiro in March 1995. As a result,  the  restrictive  covenant,
with a book value of approximately  $152,000,  was written-off.  Included in the
Company's  expenses reported for the three and nine months ended August 31, 1995
were approximately $36,000 and $721,000,  respectively, of expenses attributable
to the Company's former Handbag Division.

Included in the Company's  operating results for the three and nine months ended
August 31, 1995 was a one-time charge of approximately  $425,000 attributable to
the loss on the sale of the Company's  former Handbag  Division in March 1995 to
Bueno of  California,  Inc.,  an affiliate  of the Yashiro  Company,  Inc.,  the
Company's former parent.

Interest  expense  decreased for the three and nine months ended August 31, 1996
by approximately $23,000 and $80,000, respectively,  from the comparable periods
in 1995. This decrease is attributable to lower borrowings.

Liquidity and Capital Resources

The Company had cash and cash equivalents of approximately $442,000, and working
capital of approximately  $1,723,000,  at August 31, 1996. During the first nine
months of fiscal 1996, the Company's operating activities provided approximately
$1,231,000  in cash flow as compared to  $1,837,000 in cash flow provided in the
comparable period of the prior year.

Investing  activities  in the nine months ended August 31, 1996,  and August 31,
1995 did not  significantly  impact the  Company's  cash flows.  In fiscal 1996,
investing activities used approximately  $65,000 of net cash for the purchase of
property  and  equipment.   In  fiscal  1995,   investing   activities  provided
approximately $11,000 of net cash from the sale of property and equipment.

Financing   activities   for  the  nine  months   ended  August  31,  1996  used
approximately $901,000 of cash. Approximately $928,000 of cash was used to repay
short-term debt, and approximately  $223,000 of cash was used to repay long-term
debt.  During the nine  months  ended  August 31,  1996,  the  Company  received
$250,000 of proceeds from the issuance of common stock.  Financing activities in
the nine months ended  August 31, 1995 used  approximately  $2,709,000  of cash.
Approximately  $2,959,000 was used to repay short-term  debt, and  approximately
$50,000 was used to repay long-term debt. Other financing  activities during the
nine months ended August 31, 1995,  included a $300,000  accrual of  non-current
expenses.

There were approximately  $68,000 in capital  expenditures during the first nine
months of fiscal 1996. The Company presently  anticipates that it will expend an
additional  $150,000 for capital  improvements during fiscal 1996. A substantial
portion of capital expenditures are related to the Company's new showroom in New
York City.

Management  believes  that  its  cash and  cash  equivalents,  lines of  credit,
factoring of accounts  receivable and cash flows  generated from operations will
be sufficient to meet its liquidity and capital requirements for the next twelve
months.
<PAGE>
                            SIRCO INTERNATIONAL CORP.


                            PART II-OTHER INFORMATION


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

                  (a)  Exhibits.

   10.1   Amendment and Termination Agreement, dated as of
          August 28, 1996, among Yashiro Co., Inc., Yashiro
          Company Ltd., Yutaka Yamaguchi, Takeshi Yamaguchi, Joel
          Dupre, Pacific Million Enterprise Ltd., Cheng-Sen Wang,
          Albert H. Cheng, Sirco International Corp. and Bueno of
          California, Inc.

   10.2   Amended and Restated Letter of Credit Agreement, dated
          August 28, 1996, between the Company and Yashiro Co.,
          Inc.

   27     Financial Data Schedule.

                  (b)  Reports on Form 8-K

          None.


<PAGE>



                                   Signatures


         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 hereunto duly authorized.



                            Sirco International Corp.





October 15, 1996                         By: /s/ Joel Dupre
                                                 -----------------
Date                                             Joel Dupre
                                                 Chairman of the Board and
                                                 Chief Executive Officer



October 15, 1996                         By: /s/ Gandolfo J. Verra
                                                 ------------------ 
Date                                             Gandolfo J. Verra
                                                 Controller and Assistant
                                                 Secretary
                                                 (Chief Accounting Officer)