SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C.   20549

                                   FORM 10-Q


                 QUARTERLY REPORT UNDER SECTION 13 OR 15 (d)
                   OF THE SECURITIES EXCHANGE ACT OF 1934

For the Period Ended August 31, 1998             Commission File Number 0-8796


                           Spectrum Control, Inc.
             Exact name of registrant as specified in its charter

Pennsylvania                                                        25-1196447
(State or other jurisdiction of                               (I.R.S. Employer
incorporation or organization)                          Identification Number)

6000 West Ridge Road; Erie, Pennsylvania                                 16506
(Address)                                                           (Zip Code)

Registrant's telephone number, including area code:             (814) 835-4000

                                  Not Applicable
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
the filing requirements for at least 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.

						Number of Shares Outstanding
                Class                             as of September 15, 1998
      Common, no par value                                10,957,008






<PAGE>
                  SPECTRUM CONTROL, INC. AND SUBSIDIARIES

                                  INDEX


                                                                   
PART I  FINANCIAL INFORMATION                                       PAGE NO.

Item 1.	Financial Statements (Unaudited)

        Consolidated Condensed Balance Sheets --
        August 31, 1998 and November 30, 1997                           3-4


        Consolidated Condensed Statements of Income --
        Three Months Ended and Nine Months Ended 
        August 31, 1998 and 1997                                          5


        Consolidated Condensed Statements of Cash Flows --
        Three Months Ended and Nine Months Ended 
        August 31, 1998 and 1997                                          6 
			
			  
        Notes to Consolidated Condensed Financial Statements            7-9
	



Item 2.	Management's Discussion and Analysis of
        Financial Condition and Results of Operations                 10-16



PART II	OTHER INFORMATION							 

Item 6. Exhibits and Reports on Form 8-K                                 17
													


Signature                                                                18 
	


<PAGE>
<TABLE>
SPECTRUM CONTROL, INC. AND SUBSIDIARIES
CONSOLIDATED CONDENSED BALANCE SHEETS
DOLLAR AMOUNTS IN THOUSANDS
(UNAUDITED)
<CAPTION>
                                    August 31, 1998   Nov. 30, 1997

<S>                                     <C>            <C>
ASSETS

CURRENT ASSETS

  Cash and cash equivalents            $  3,418        $   196

  Accounts receivable, net of 
  allowances                              8,521          9,997

  Inventories
     Finished goods                       2,767          2,159
     Work-in-process                      4,941          5,364
     Raw materials                        4,867          4,587
       Total inventories                 12,575         12,110


  
  Prepaid expenses and other 
  current assets                            710            534

       Total current assets              25,224         22,837

PROPERTY, PLANT AND EQUIPMENT, 
  at cost less accumulated  
  depreciation of $20,248
  in 1998 and $17,357 in 1997            15,894         15,979

OTHER ASSETS
 Intangible assets                          506            334
 Debt issuance costs                        142            165
 Deferred income taxes                      566            566
 Deferred charges                           199            175
 
        Total other assets                1,413          1,240  
      
TOTAL ASSETS                            $42,531        $40,056


<FN>
The accompanying notes are an integral part of the financial
statements.
</TABLE>



<PAGE>
<TABLE>
SPECTRUM CONTROL, INC. AND SUBSIDIARIES
CONSOLIDATED CONDENSED BALANCE SHEETS
DOLLAR AMOUNTS IN THOUSANDS
(UNAUDITED)
<CAPTION>
                                     August 31, 1998    Nov.30, 1997

LIABILITIES AND STOCKHOLDERS' EQUITY
<S>                                        <C>             <C>   
CURRENT LIABILITIES

  Short-term debt                       $    --        $    40
  Accounts payable                        2,397          3,302  
  Accrued salaries and wages              1,194          1,311
  Accrued interest                           48             45
  Accrued federal and state                 
   income taxes                             145            289
  Accrued other expenses                    202            226
  Current portion of long-term debt         830            743

          Total current liabilities       4,816          5,956

LONG-TERM DEBT                            2,937          3,330

DEFERRED INCOME TAXES                     1,967          1,225

STOCKHOLDERS' EQUITY
  
  Common stock, no par value,
   authorized 25,000,000 shares,
   issued and outstanding 10,957,008
   shares in 1998 and 10,838,345
   shares in 1997                        14,388         13,977
  Retained earnings                      18,794         15,864
  Foreign currency translation 
   adjustment                              (371)          (296)

          Total stockholders' equity     32,811         29,545

TOTAL LIABILITIES AND 
STOCKHOLDERS' EQUITY                    $42,531        $40,056
    

<FN>
The accompanying notes are an integral part of the financial
statements.
</TABLE>



<PAGE>
<TABLE>
SPECTRUM CONTROL, INC. AND SUBSIDIARIES
CONSOLIDATED CONDENSED STATEMENTS OF INCOME
(UNAUDITED)
<CAPTION>
                           (Dollars in Thousands Except Per Share Data)

                          Three Months Ended             Nine Months Ended
                               August 31                    August 31
                           1998         1997            1998           1997  
<S>                      <C>          <C>             <C>            <C>
Net sales                $14,023      $13,969         $43,854        $41,058

Cost of products sold      9,791        9,530          30,462         28,506

Gross margin               4,232        4,439          13,392         12,552

Selling, general and
 administrative expense    2,731        2,940           8,615          8,588
                          

Income from operations     1,501        1,499           4,777          3,964

Other income (expense)
 Interest expense            (54)        (109)           (165)          (363)
 Other income and expense,
  net                         48           80              82             80
                              (6)         (29)            (83)          (283)
 
Income before provision
 for income taxes          1,495        1,470           4,694          3,681

Provision for 
 income taxes                580          411           1,764          1,029

Net income               $   915     $  1,059         $ 2,930         $2,652


Earnings per common share:
 Basic                   $  0.08     $   0.10         $  0.27         $ 0.25
 Diluted                 $  0.08     $   0.10         $  0.27         $ 0.24


<FN>
The accompanying notes are an integral part of the financial statements.
</TABLE>



<PAGE>
<TABLE>
SPECTRUM CONTROL, INC. AND SUBSIDIARIES
CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS
DOLLAR AMOUNTS IN THOUSANDS
(UNAUDITED)
<CAPTION>
                                               Nine Months Ended
                                                   August 31
                                           1998                1997
<S>                                      <C>                 <C>
NET CASH PROVIDED BY
 OPERATING ACTIVITIES                     $6,721              $6,261    

CASH FLOWS FROM INVESTING
 ACTIVITIES

    Purchase of property, plant and
     equipment                            (2,419)             (2,230)
    Payment for acquired business         (1,159)                 -- 

      Net cash used in investing 
       activities                         (3,578)             (2,230)

CASH FLOWS FROM FINANCING
  ACTIVITIES

   Net repayment of short-term     
    debt                                     (40)             (3,278)
   Repayment of long-term debt              (306)               (510)
   Net proceeds from issuance 
    of common stock                          411                 197

      Net cash provided by (used
       in) financing activities               65              (3,591)

Effect Of Exchange Rate
   Changes On Cash                            14                  17

Net Increase In Cash                                   
   And Cash Equivalents                    3,222                 457

Cash And Cash Equivalents,                             
   Beginning Of Period                       196                 413

Cash And Cash Equivalents,
   End Of Period                          $3,418               $ 870

Cash Paid During The Period For:

      Interest                            $  161              $  356
      Income taxes                         1,101                 645


<FN>
 The accompanying notes are an integral part of the financial
 statements.
</TABLE>



<PAGE>
SPECTRUM CONTROL, INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS
August 31, 1998



The accompanying unaudited consolidated condensed 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 notes 
required by generally accepted accounting principles for complete 
financial statements.  In the opinion of management, the accompanying 
financial statements include all adjustments which are normal, 
recurring and necessary to present fairly the results for the interim 
periods.  Operating results for interim periods are not necessarily 
indicative of the results that may be expected for the year.  For 
further information, refer to the consolidated financial statements 
and notes thereto included in the Spectrum Control, Inc. and 
Subsidiaries annual report on Form 10-K for the fiscal year ended  
November 30, 1997.

Note 1 - Principles of Consolidation

The consolidated condensed financial statements include the accounts 
of Spectrum Control, Inc. and its Subsidiaries (the Company).  To 
facilitate timely reporting, the fiscal quarters of a foreign 
subsidiary are based upon a fiscal year which ends October 31.  All 
significant intercompany accounts are eliminated upon consolidation.

Note 2 - Foreign Currency Translation

The assets and liabilities of the foreign subsidiary are translated 
into U.S. dollars at current exchange rates.  Revenue and expense 
accounts of these operations are translated at average exchange rates 
prevailing during the period.  These translation adjustments are 
accumulated in a separate component of stockholders' equity.  Foreign 
currency transaction gains and losses are included in determining net 
income for the period in which the exchange rate changes.


Note 3 - Earnings Per Common Share

In the first quarter of fiscal 1998, the Company adopted Statement of 
Financial Accounting Standards No. 128, "Earnings Per Share" ("SFAS 
No. 128").  SFAS No. 128 requires, among other things, dual 
presentation of basic and diluted earnings per share on the face of 
the income statement.  Under the new standard, basic earnings per 
share is computed using only the weighted average number of common 
shares outstanding during the period, while diluted earnings per 
share is computed assuming the conversion of all dilutive common 
stock equivalents, such as stock options.



<PAGE>
NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS
(Continued)



In accordance with SFAS No. 128, prior period per share amounts have 
been revised to reflect the new computation and presentation. 

<TABLE>
The following table sets forth the computation of basic and diluted earnings
per common share:
<CAPTION>
                           Three Months Ended       Nine Months Ended
                               August 31                  August 31
                           1998          1997         1998        1997
<S>                       <C>          <C>          <C>          <C>
Numerator for basic and
  diluted earnings per
  common share:
     Net income           $   915,000  $ 1,059,000  $ 2,930,000  $ 2,652,000

Denominator for basic
  earnings per common
  share:
     Weighted average
     shares outstanding    10,951,175   10,806,696   10,902,259   10,785,133

Denominator for diluted
  earnings per common
  share:
     Weighted average
      shares outstanding   10,951,175   10,806,696   10,902,259   10,785,133


     Effect of dilutive
      stock options            87,781       89,299      127,235       68,345


                           11,038,956   10,895,995   11,029,494   10,853,478

Earnings per common
  share
    Basic                 $      0.08  $      0.10  $      0.27  $      0.25
    Diluted               $      0.08  $      0.10  $      0.27  $      0.24
</TABLE>



<PAGE> 
NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS
(Continued)



Note 4 - Acquisition

On April 22, 1998, the Company acquired substantially all of the 
assets of Republic Electronics Corp., a manufacturer of subminiature 
ceramic capacitors used in telecommunications and microwave (high 
frequency) applications.  The assets acquired included inventories, 
equipment, tooling, manufacturing documentation, engineering 
drawings, customer information, proprietary technology and know-how.

The aggregate purchase price of the acquired assets amounted to 
$1,159,000, excluding possible future contingent payments.  The 
amount of the contingent payments will be determined based upon the 
sales of the acquired product lines during the two years subsequent 
to the acquisition date.  The aggregate purchase price, which was 
funded through available cash reserves, has been allocated to the 
acquired assets based upon their respective fair market values.  As a 
result, intangible assets of $259,000 were recorded and are being 
amortized ratably over a period of five years.  The amount of 
contingent payments, if any, will be allocated to intangible assets 
and amortized ratably over the assets remaining life when the 
contingent payments are determinable.

The acquisition was accounted for as a purchase and, accordingly, the 
results of operations of the acquired business have been included in 
the accompanying financial statements since the date of the 
acquisition.  The results of operations of the acquired business from 
April 22, 1998 to August 31, 1998, however, are not material to the 
Company's consolidated financial statements.


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



The following discussion and analysis may be understood more fully by 
reference to the consolidated financial statements, notes to the 
consolidated financial statements, and management's discussion and 
analysis contained in the Spectrum Control, Inc. and Subsidiaries 
annual report on Form 10-K for the fiscal year ended November 30, 
1997.

General

Spectrum Control, Inc. and its Subsidiaries (the "Company") design, 
manufacture and market a broad line of control products and systems.  
The Company was founded in 1968 as a solutions-oriented company, 
designing and manufacturing products to suppress or eliminate 
electromagnetic interference ("EMI").  The Company has expanded its 
core EMI filter technology into a complete line of interconnect 
filter products (discrete filters, filtered arrays, and filtered 
connectors).  In recent years, the Company broadened its focus by 
developing new lines of power products (commercial custom assemblies, 
military/aerospace multisection assemblies, power entry modules, and 
power line filters), microwave products (coaxial ceramic bandpass 
filters, duplexers, and dielectric resonators), and specialty ceramic 
products.  The Company's products are used in virtually all 
industries worldwide, including telecommunications, aerospace, 
military, medical, computer, and industrial controls.

Forward-Looking Information

Management's Discussion and Analysis of Financial Condition and 
Results of Operations includes certain forward-looking statements 
which reflect management's current views with respect to future 
operating performance, ongoing cash requirements, and the Year 2000 
Issue.  The words "believe", "expect", "anticipate" and similar 
expressions identify forward-looking statements.  These forward-
looking statements are subject to certain risks and uncertainties 
which could cause actual results to differ materially from historical 
results or those anticipated.  Factors that could cause or contribute 
to such differences include those discussed in "Risk Factors That May 
Affect Future Results", as well as those discussed elsewhere herein.  
Readers are cautioned not to place undue reliance on these forward-
looking statements.



<PAGE>      
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND 
RESULTS OF OPERATIONS (CONTINUED)



Results of Operations

<TABLE>
The following table sets forth certain financial data, as a percentage of
net sales, for the three months ended and nine months ended August 31, 1998
and 1997:
<CAPTION>

                                    Three Months Ended    Nine Months Ended
                                        August 31             August 31 
                                      1998      1997        1998       1997
<S>                                  <C>       <C>         <C>        <C>
Net sales                            100.0%    100.0%      100.0%     100.0%
Cost of products sold                 69.8      68.2        69.5       69.4
Gross margin                          30.2      31.8        30.5       30.6
Selling, general and
  administrative expense              19.5      21.1        19.6       20.9
Income from operations                10.7      10.7        10.9        9.7
Other income (expense)
  Interest expense                    (0.4)     (0.8)       (0.4)      (0.9)
  Other income and expense, net        0.4       0.6         0.2        0.2
Income before provision           
  for income taxes                    10.7      10.5        10.7        9.0
Provision for income taxes             4.2       2.9         4.0        2.5
Net income                             6.5%      7.6%        6.7%       6.5%
</TABLE>



Third Quarter 1998 Versus Third Quarter 1997

Net Sales

Net sales were flat during the period, with consolidated net sales of 
$14.0 million in the third quarter of 1998 and 1997.  Shipments of 
the Company's interconnect filter products decreased by $1.5 million 
during the period.  The decrease primarily reflects weak overall 
market demand in the passive electronic components industry and sharp 
inventory reductions by original equipment manufacturers and 
distributors.  This decrease was substantially offset by increased 
shipments of the Company's power products.

Gross Margin

Gross margin was $4.2 million or 30.2% of sales in the third quarter 
of 1998, compared to $4.4 million or 31.8% of sales in the third 
quarter of 1997.  The decrease in gross margin principally reflects 
changes in sales mix among the Company's four major product families:  
interconnect filter products, power products, microwave products, and 
specialty ceramic components.



<PAGE>
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND 
RESULTS OF OPERATIONS (CONTINUED)



Selling, General and Administrative Expense

Selling expense remained constant throughout the period, amounting to 
$1.6 million in the third quarter of 1998 and 1997.  General and 
administrative expense was approximately $1.1 million in 1998, a decrease
of $250,000 from the comparable quarter of 1997.  The decrease in general
and administrative expense principally reflects lower personnel costs and
reduced discretionary spending.

Other Income and Expense

Interest expense decreased by $55,000 during the period, from 
$109,000 in 1997 to $54,000 in 1998.  The decrease in interest 
expense primarily reflects reduced bank indebtedness.  Average 
interest rates remained stable throughout the period.

Nine Months 1998 Versus Nine Months 1997

Net Sales

For the first nine months of fiscal 1998 net sales increased $2.8 
million or 6.8%, with net sales of $43.9 million in 1998 and $41.1 
million in 1997.  The increase in sales primarily reflects additional 
shipment volume of the Company's commercial custom assemblies which 
consist of telecommunication racks, power supplies, industrial 
controls, and other value added assemblies.  Overall customer orders 
received during the first three quarters of 1998 amounted to $44.8 
million, compared to $45.2 million for the same period last year.

Gross Margin

As a percentage of sales, gross margin remained relatively constant 
during the period at 30.5% in 1998 and 30.6% in 1997.  As a result of 
additional sales volume, gross margin increased to $13.4 million for 
the first nine months of 1998, compared to $12.6 million for the 
comparable period of 1997.

Selling, General and Administrative Expense

As a result of greater sales volume, selling expense increased during 
the period.  During the first nine months of fiscal 1998, selling 
expense amounted to $4.9 million or 11.2% of sales, compared to $4.7 
million or 11.5% of sales for the same period last year.  General and 
administrative expense was approximately $3.7 million in 1998 and 
$3.9 million in 1997.  As part of management's ongoing efforts to 
reduce operating costs, various discretionary spending in 1998 has 
been reduced or eliminated.


<PAGE>
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND 
RESULTS OF OPERATIONS (CONTINUED)



Other Income and Expense

With the Company's continued debt reduction, interest expense 
decreased by $198,000 during the period.  Average interest rates were 
stable throughout the period.  During the first nine months of fiscal 1998,
the Company recognized $82,000 of other income from certain short-term
investments and patent licensing fees.

Income Taxes

The Company's effective income tax rate was 38.0% in 1998 and 28.0% 
in 1997, compared to an applicable statutory income tax rate of 
approximately 40.0%.  Differences in the effective tax rate and 
statutory tax rate primarily reflect decreases in the deferred tax 
asset valuation allowance relating to certain net operating loss 
carryforwards.

Risk Factors That May Affect Future Results

The Company's results of operations may be affected in the future by 
a variety of factors including:  competitive pricing pressures, new 
product offerings by the Company and it's competitors, new technologies,
product cost changes, changes in the overall economic climate, availability
of raw materials, and product mix.  In 1998, management expects
approximately 50.0% of the Company's sales will be to customers in the
telecommunication industry.  Accordingly, any significant change in the
telecommunication industry's activity level would have a direct impact on
the Company's performance.

Liquidity, Capital Resources and Financial Condition

The Company has a $6.0 million line of credit with PNC Bank of Erie, 
Pennsylvania (the "Bank").  The revolving credit line is 
collateralized by substantially all of the Company's tangible and 
intangible property, with interest rates on borrowings at or below 
the Bank's prevailing prime rate.  At August 31, 1998, there were no 
borrowings outstanding under this financing arrangement.  The current 
line of credit agreement expires April 30, 2000.

The Company's wholly-owned foreign subsidiary maintains unsecured 
Deutsche Mark lines of credit with several German financial 
institutions aggregating $1.7 million (3.0 million DM).  At August 
31, 1998, there were no outstanding borrowings under these lines of 
credit.  Future borrowings, if any, under the lines of credit will 
bear interest at rates below the prevailing prime rate and will be 
payable upon demand.

The Company's liquidity continued to improve during the period.  At 
August 31, 1998, the Company had net working capital of $20.4 
million, compared to $16.9 million at November 30, 1997.  The 
Company's current ratio also improved during the first nine months of 
fiscal 1998, with current assets at 5.24 times current liabilities at 
August 31, 1998, compared to 3.83 at November 30, 1997.



<PAGE>
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND 
RESULTS OF OPERATIONS (CONTINUED)



During the first nine months of fiscal 1998, the Company's cash 
expenditures for property, plant and equipment amounted to $2.4 
million.  These capital expenditures primarily related to 
manufacturing equipment for the Company's new dielectric resonators 
and bandpass filters product offerings and facility expansion at the 
Company's Control Products Division.  During the first three quarters 
of fiscal 1998, the Company also repaid $346,000 of bank indebtedness.

Current financial resources, including working capital and existing 
lines of credit, and anticipated funds from operations are expected 
to be sufficient to meet cash requirements throughout 1998, including
scheduled long-term debt repayment and planned capital expenditures.
There can be no assurance, however, that unplanned capital replacement
or other future events will not require the Company to seek additional
debt or equity financing and if so required, that it will be available
on terms acceptable to the Company.

In April, 1998, the Company acquired substantially all of the assets 
of Republic Electronics Corp., a manufacturer of subminiature ceramic 
capacitors used in telecommunications and microwave (high frequency) 
applications.  The assets acquired included inventories, equipment, 
tooling, manufacturing documentation, engineering drawings, customer 
information, proprietary technology and know-how.  The cash purchase 
price of approximately $1.2 million was paid from available cash 
resources.

The Company's operating cash flow was strong during the period, with 
net cash provided by operations of $6.7 million in 1998 and $6.3 
million in 1997.  In 1997, the Company substantially completed its 
planned reduction of short-term and long-term bank indebtedness.  As 
a result, the Company's cash position improved significantly during 
the first nine months of 1998.  At August 31, 1998, the Company held 
$3.4 million of cash and cash equivalents, compared to $196,000 at 
November 30, 1997.

Impact of Recently Issued Accounting Standards

In June 1997, the Financial Accounting Standards Board issued 
Statement of Financial Accounting Standards No. 130, "Reporting and 
Disclosures about Comprehensive Income" and No. 131, "Disclosures 
about Segments of an Enterprise", which are effective for fiscal 
years beginning after December 15, 1997.  The Company is currently 
evaluating the effects of these new standards.



<PAGE>
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND 
RESULTS OF OPERATIONS (CONTINUED)



Impact of Year 2000 Issue

The Year 2000 Issue is the result of computer programs being written 
using two digits rather than four to define the applicable year.  As 
a result, any of the Company's computer programs that have time-
sensitive software 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, prepare 
invoices, or engage in similar normal business activities.

The Company has completed an assessment and determined that it will 
have to modify or replace portions of its software so that its 
computer systems will function properly with respect to dates in the 
year 2000 and thereafter.  The Company presently believes that with 
modifications and replacement of existing software, the Year 2000 
Issue can be mitigated.  However, if such modifications and 
replacements are not made, or are not completed timely, the Year 2000 
Issue could have a material impact on the operations of the Company.

The Company's plan to resolve the Year 2000 Issue involves four 
phases:  assessment, remediation, testing, and implementation.  To 
date, the Company has fully completed its assessment of all material 
systems that could be affected by the Year 2000 Issue.  The completed 
assessment indicated that most of the Company's significant information
technology systems could be affected.  The assessment also indicated that
software used in certain manufacturing equipment (hereafter also referred
to as operating equipment) is also at risk.  If not resolved on a timely
basis, these systems could hamper the Company's ability to manufacture
and ship product from which the Company derives a significant portion of
its revenues.

For its information technology exposures, to date, the Company is 80% 
complete on the remediation phase for all material systems and 
expects to complete software reprogramming and replacement no later 
than December, 1998.  After completing the reprogramming and 
replacement of software, the Company's plans call for testing and 
implementing its information technology systems.  To date, the 
Company has completed 50% of its testing and has implemented 50% of 
its remediated systems.  Completion of the testing phase is expected 
by February, 1999, with all remediated systems fully implemented by 
March, 1999.

With respect to operating equipment, the Company is 80% complete in 
the remediation phase of the resolution process.  Testing of this 
equipment is currently 50% complete.  Once testing is complete, the 
operating equipment will be ready for immediate use.  The Company 
expects to complete its remediation efforts by December, 1998.  
Testing and implementation of affected equipment is expected to be 
completed by March, 1999.  



<PAGE>
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND 
RESULTS OF OPERATIONS (CONTINUED)



The Company has queried its important suppliers and vendors to assess
their Year 2000 readiness.  To date, the Company is not aware of any 
problems that would materially impact results of operations, 
liquidity, or capital resources.  However, the Company has no means 
of ensuring that these suppliers and vendors will be Year 2000 ready.  
The inability of those parties to complete their Year 2000 resolution 
process could materially impact the Company.  

The Company will utilize both internal and external resources to 
reprogram, or replace, test, and implement the software and operating 
equipment for Year 2000 modifications.  Management anticipates that 
its total year 2000 project costs will not be material.  

The Company's plans to complete Year 2000 modifications are based on 
management's best estimates, which were derived utilizing numerous 
assumptions of future events, including the continued availability of 
certain resources and other factors.  Estimates on the status of 
completion and the expected completion dates are based on hours 
expended to date compared to total expected hours.  However, there 
can be no guarantee that these estimates will be achieved and actual 
results could differ materially from those plans.  Specific factors 
that might cause such material differences include, but are not 
limited to, the availability and cost of personnel training in this 
area, the ability to locate and correct all relevant computer codes, 
and similar uncertainties.  



<PAGE>
PART II - OTHER INFORMATION



Item 6.   Exhibits and Reports on Form 8-K

		   
        (a) None

        (b) No reports on Form 8-K were filed during the quarter for 
            which this report is filed.



<PAGE>
                             SIGNATURE



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



                                         SPECTRUM CONTROL, INC.
                                              (Registrant)



Date:  September 30, 1998          By:    /s/ John P. Freeman
                                      John P. Freeman, Vice President
                                        and Chief Financial Officer
                                         (Principal Accounting and 
                                             Financial Officer)